Jota+: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Jota+
Largest movements
- Tangible fixed assets -€4,763
down €4,763 (-34.1%), from €13,950 to €9,187
- Cash -€3,125
down €3,125 (-79.8%), from €3,915 to €790
mainly Debts after one year (-€6,858) and Tax, wage and social debts (-€2,245)
- Receivables within one year +€363
up €363 (+2.6%), from €13,979 to €14,342
of which Trade receivables: +€601
- Debts after one year -€6,858
no longer reported in 2025 (was €6,858)
- Tax, wage and social debts -€2,245
down €2,245 (-56.2%), from €3,993 to €1,749
- Trade debts +€2,103
up €2,103 (+145.1%), from €1,450 to €3,553
- Profit (loss) carried forward -€942
new in 2025: -€942
- Current portion of long-term debt +€418
up €418 (+6.5%), from €6,441 to €6,858
- Depreciation +€4,424
up €4,424 (+1307.7%), from €338 to €4,763
- Taxes -€779
down €779 (-61.6%), from €1,264 to €485
- Gross operating margin +€757
up €757 (+15.7%), from €4,819 to €5,576
- Financial charges +€734
up €734 (+522.4%), from €141 to €875
- Other operating charges +€516
up €516 (+116.2%), from €444 to €960
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,843 | €24,319 | -€7,525 | -23.6% |
| Fixed assets | 21/28 | €13,950 | €9,187 | -€4,763 | -34.1% |
| Tangible fixed assets | 22/27 | €13,950 | €9,187 | -€4,763 | -34.1% |
| Furniture and vehicles | 24 | €13,950 | €9,187 | -€4,763 | -34.1% |
| Current assets | 29/58 | €17,893 | €15,131 | -€2,762 | -15.4% |
| Amounts receivable within one year | 40/41 | €13,979 | €14,342 | +€363 | +2.6% |
| Trade receivables | 40 | €3,210 | €3,811 | +€601 | +18.7% |
| Other amounts receivable | 41 | €10,769 | €10,531 | -€238 | -2.2% |
| Cash at bank and in hand | 54/58 | €3,915 | €790 | -€3,125 | -79.8% |
| Total equity and liabilities | 10/49 | €31,843 | €24,319 | -€7,525 | -23.6% |
| Equity | 10/15 | €13,101 | €12,159 | -€942 | -7.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €9,101 | €9,101 | = | 0.0% |
| Distributable reserves | 133 | €9,101 | €9,101 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€942 | -€942 | |
| Amounts payable | 17/49 | €18,742 | €12,160 | -€6,582 | -35.1% |
| Amounts payable after more than one year | 17 | €6,858 | - | -€6,858 | |
| Financial debts | 170/4 | €6,858 | - | -€6,858 | |
| Amounts payable within one year | 42/48 | €11,884 | €12,160 | +€276 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €6,441 | €6,858 | +€418 | +6.5% |
| Trade debts | 44 | €1,450 | €3,553 | +€2,103 | +145.1% |
| Suppliers | 440/4 | €1,450 | €3,553 | +€2,103 | +145.1% |
| Taxes, remuneration and social security | 45 | €3,993 | €1,749 | -€2,245 | -56.2% |
| Taxes | 450/3 | €3,993 | €1,749 | -€2,245 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €4,763 | +€4,424 | +1307.7% |
| Other operating charges | 640/8 | €444 | €960 | +€516 | +116.2% |
| Gross operating margin | 9900 | €4,819 | €5,576 | +€757 | +15.7% |
| Operating profit (loss) | 9901 | €4,036 | -€147 | -€4,183 | |
| Financial income | 75/76B | €498 | €564 | +€66 | +13.3% |
| Recurring financial income | 75 | €498 | €564 | +€66 | +13.3% |
| Financial charges | 65/66B | €141 | €875 | +€734 | +522.4% |
| Recurring financial charges | 65 | €141 | €875 | +€734 | +522.4% |
| Profit (loss) for the period before taxes | 9903 | €4,394 | -€457 | -€4,851 | |
| Income taxes | 67/77 | €1,264 | €485 | -€779 | -61.6% |
| Profit (loss) for the period | 9904 | €3,130 | -€942 | -€4,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,130 | -€942 | -€4,072 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.