JOTAV: what changed
Two fiscal 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.
JOTAV
Largest movements
- Receivables within one year -€384
down €384 (-84.6%), from €454 to €70
- Cash -€347
down €347 (-86.9%), from €400 to €52
mainly Net result for the year (-€14,799) and Trade debts (-€586)
- Tangible fixed assets -€252
down €252 (-10.6%), from €2,382 to €2,129
- Profit (loss) carried forward -€14,799
down €14,799 (-66.2%), from -€22,345 to -€37,144
- Other debts +€14,431
up €14,431 (+72.8%), from €19,822 to €34,253
- Trade debts -€586
down €586 (-80.5%), from €728 to €142
- Gross operating margin +€7,293
up €7,293 (+34.6%), from -€21,077 to -€13,784
- Other operating charges -€418
down €418 (-39.3%), from €1,064 to €647
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 | €3,235 | €2,252 | -€983 | -30.4% |
| Fixed assets | 21/28 | €2,382 | €2,129 | -€252 | -10.6% |
| Tangible fixed assets | 22/27 | €2,382 | €2,129 | -€252 | -10.6% |
| Land and buildings | 22 | €2,382 | €2,129 | -€252 | -10.6% |
| Current assets | 29/58 | €853 | €122 | -€731 | -85.7% |
| Amounts receivable within one year | 40/41 | €454 | €70 | -€384 | -84.6% |
| Other amounts receivable | 41 | €454 | €70 | -€384 | -84.6% |
| Cash at bank and in hand | 54/58 | €400 | €52 | -€347 | -86.9% |
| Total equity and liabilities | 10/49 | €3,235 | €2,252 | -€983 | -30.4% |
| Equity | 10/15 | -€17,345 | -€32,144 | -€14,799 | -85.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,345 | -€37,144 | -€14,799 | -66.2% |
| Amounts payable | 17/49 | €20,580 | €34,396 | +€13,815 | +67.1% |
| Amounts payable within one year | 42/48 | €20,580 | €34,396 | +€13,815 | +67.1% |
| Trade debts | 44 | €728 | €142 | -€586 | -80.5% |
| Suppliers | 440/4 | €728 | €142 | -€586 | -80.5% |
| Taxes, remuneration and social security | 45 | €30 | €0 | -€30 | -100.0% |
| Taxes | 450/3 | €30 | €0 | -€30 | -100.0% |
| Other amounts payable | 47/48 | €19,822 | €34,253 | +€14,431 | +72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €252 | +€112 | +79.8% |
| Other operating charges | 640/8 | €1,064 | €647 | -€418 | -39.3% |
| Gross operating margin | 9900 | -€21,077 | -€13,784 | +€7,293 | +34.6% |
| Operating profit (loss) | 9901 | -€22,282 | -€14,683 | +€7,599 | +34.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €64 | €116 | +€52 | +81.3% |
| Recurring financial charges | 65 | €64 | €116 | +€52 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,345 | -€14,799 | +€7,546 | +33.8% |
| Profit (loss) for the period | 9904 | -€22,345 | -€14,799 | +€7,546 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,345 | -€14,799 | +€7,546 | +33.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.