JOTA FINANCE: 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 FINANCE
Largest movements
- Cash -€2,504
down €2,504 (-5.4%), from €46,491 to €43,987
mainly Net result for the year (-€3,938) and Trade debts (-€271)
- Reserves -€3,938
down €3,938 (-12.7%), from €30,982 to €27,043
of which Distributable reserves: -€3,938
- Other debts +€1,404
new in 2025: €1,404
- Gross operating margin -€1,025
down €1,025 (-43.4%), from -€2,362 to -€3,387
- Depreciation -€145
no longer reported in 2025 (was €145)
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.
Derived cash bridge
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 | €50,372 | €47,567 | -€2,806 | -5.6% |
| Fixed assets | 21/28 | €2,736 | €2,736 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,736 | €2,736 | = | 0.0% |
| Furniture and vehicles | 24 | €2,736 | €2,736 | = | 0.0% |
| Current assets | 29/58 | €47,637 | €44,831 | -€2,806 | -5.9% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €346 | - | -€346 | |
| Other amounts receivable | 41 | €346 | - | -€346 | |
| Cash at bank and in hand | 54/58 | €46,491 | €43,987 | -€2,504 | -5.4% |
| Deferred charges and accrued income | 490/1 | €299 | €344 | +€45 | +14.9% |
| Total equity and liabilities | 10/49 | €50,372 | €47,567 | -€2,806 | -5.6% |
| Equity | 10/15 | €49,574 | €45,635 | -€3,938 | -7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,982 | €27,043 | -€3,938 | -12.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €29,123 | €25,184 | -€3,938 | -13.5% |
| Amounts payable | 17/49 | €799 | €1,932 | +€1,133 | +142% |
| Amounts payable within one year | 42/48 | €799 | €1,932 | +€1,133 | +142% |
| Trade debts | 44 | €799 | €528 | -€271 | -33.9% |
| Suppliers | 440/4 | €799 | €528 | -€271 | -33.9% |
| Other amounts payable | 47/48 | - | €1,404 | +€1,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | - | -€145 | |
| Other operating charges | 640/8 | €515 | €528 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€2,362 | -€3,387 | -€1,025 | -43.4% |
| Operating profit (loss) | 9901 | -€3,022 | -€3,914 | -€892 | -29.5% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,046 | -€3,938 | -€892 | -29.3% |
| Profit (loss) for the period | 9904 | -€3,046 | -€3,938 | -€892 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,046 | -€3,938 | -€892 | -29.3% |
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 29 October 2026 via checked.be.