JOTHAN & Cie: 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.
JOTHAN & Cie
Largest movements
- Cash +€6,253
up €6,253 (+51.2%), from €12,215 to €18,468
mainly Net result for the year (+€7,284) and Advances received (+€3,000)
- Deferred charges and accrued income +€3,358
new in 2025: €3,358
- Receivables within one year +€1,137
up €1,137 (+8.5%), from €13,383 to €14,520
of which Trade receivables: +€2,420
- Tangible fixed assets +€677
up €677 (+61.3%), from €1,105 to €1,783
- Profit (loss) carried forward +€7,284
up €7,284 (+48.3%), from €15,081 to €22,365
- Advances received +€3,000
new in 2025: €3,000
- Other debts +€1,266
up €1,266, from €0 to €1,266
- Trade debts -€528
down €528 (-58.9%), from €896 to €368
- Accrued charges and deferred income +€399
up €399 (+79.8%), from €500 to €899
- Depreciation +€456
up €456 (+594.8%), from €77 to €533
- Gross operating margin -€352
down €352 (-3.0%), from €11,751 to €11,399
- Other operating charges +€141
up €141 (+32.2%), from €438 to €579
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 | €26,703 | €38,129 | +€11,426 | +42.8% |
| Fixed assets | 21/28 | €1,105 | €1,783 | +€677 | +61.3% |
| Tangible fixed assets | 22/27 | €1,105 | €1,783 | +€677 | +61.3% |
| Furniture and vehicles | 24 | €1,105 | €1,783 | +€677 | +61.3% |
| Current assets | 29/58 | €25,597 | €36,346 | +€10,749 | +42.0% |
| Amounts receivable within one year | 40/41 | €13,383 | €14,520 | +€1,137 | +8.5% |
| Trade receivables | 40 | €12,100 | €14,520 | +€2,420 | +20.0% |
| Other amounts receivable | 41 | €1,283 | €0 | -€1,283 | -100.0% |
| Cash at bank and in hand | 54/58 | €12,215 | €18,468 | +€6,253 | +51.2% |
| Deferred charges and accrued income | 490/1 | - | €3,358 | +€3,358 | |
| Total equity and liabilities | 10/49 | €26,703 | €38,129 | +€11,426 | +42.8% |
| Equity | 10/15 | €17,081 | €24,365 | +€7,284 | +42.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,081 | €22,365 | +€7,284 | +48.3% |
| Amounts payable | 17/49 | €9,622 | €13,764 | +€4,142 | +43.1% |
| Amounts payable within one year | 42/48 | €9,122 | €12,865 | +€3,743 | +41.0% |
| Trade debts | 44 | €896 | €368 | -€528 | -58.9% |
| Suppliers | 440/4 | €896 | €368 | -€528 | -58.9% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €8,226 | €8,231 | +€5 | +0.1% |
| Taxes | 450/3 | €8,226 | €8,231 | +€5 | +0.1% |
| Other amounts payable | 47/48 | €0 | €1,266 | +€1,266 | |
| Accrued charges and deferred income | 492/3 | €500 | €899 | +€399 | +79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €533 | +€456 | +594.8% |
| Other operating charges | 640/8 | €438 | €579 | +€141 | +32.2% |
| Gross operating margin | 9900 | €11,751 | €11,399 | -€352 | -3.0% |
| Operating profit (loss) | 9901 | €11,236 | €10,287 | -€949 | -8.4% |
| Financial income | 75/76B | €75 | €0 | -€75 | -100.0% |
| Recurring financial income | 75 | €75 | €0 | -€75 | -100.0% |
| Financial charges | 65/66B | €100 | €186 | +€86 | +86.4% |
| Recurring financial charges | 65 | €100 | €186 | +€86 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | €11,212 | €10,102 | -€1,111 | -9.9% |
| Income taxes | 67/77 | €2,915 | €2,818 | -€97 | -3.3% |
| Profit (loss) for the period | 9904 | €8,297 | €7,284 | -€1,013 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,297 | €7,284 | -€1,013 | -12.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.