JoTho Consultancy: 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.
JoTho Consultancy
Largest movements
- Receivables within one year +€5,557
up €5,557 (+40.8%), from €13,633 to €19,191
of which Trade receivables: +€4,828
- Cash +€1,031
up €1,031 (+1.8%), from €58,371 to €59,402
mainly Net result for the year (+€61,298) and Other debts (+€4,007)
- Other debts +€4,007
up €4,007 (+6.9%), from €57,890 to €61,897
- Tax, wage and social debts +€3,606
up €3,606 (+35.7%), from €10,093 to €13,698
of which Remuneration and social security: +€3,050
- Gross operating margin +€5,798
up €5,798 (+7.7%), from €75,366 to €81,164
- Other operating charges +€1,393
up €1,393 (+270.8%), from €514 to €1,908
- Taxes +€924
up €924 (+6.2%), from €14,846 to €15,770
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 | €73,709 | €80,532 | +€6,823 | +9.3% |
| Fixed assets | 21/28 | €1,705 | €1,939 | +€234 | +13.7% |
| Tangible fixed assets | 22/27 | €1,705 | €1,939 | +€234 | +13.7% |
| Furniture and vehicles | 24 | €1,705 | €1,939 | +€234 | +13.7% |
| Current assets | 29/58 | €72,004 | €78,593 | +€6,588 | +9.1% |
| Amounts receivable within one year | 40/41 | €13,633 | €19,191 | +€5,557 | +40.8% |
| Trade receivables | 40 | €13,633 | €18,461 | +€4,828 | +35.4% |
| Other amounts receivable | 41 | - | €730 | +€730 | |
| Cash at bank and in hand | 54/58 | €58,371 | €59,402 | +€1,031 | +1.8% |
| Total equity and liabilities | 10/49 | €73,709 | €80,532 | +€6,823 | +9.3% |
| Equity | 10/15 | €2,725 | €2,523 | -€202 | -7.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Share premium | 1100/10 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225 | €23 | -€202 | -90.0% |
| Amounts payable | 17/49 | €70,984 | €78,009 | +€7,025 | +9.9% |
| Amounts payable within one year | 42/48 | €70,984 | €77,859 | +€6,875 | +9.7% |
| Trade debts | 44 | €3,001 | €2,264 | -€738 | -24.6% |
| Suppliers | 440/4 | €3,001 | €2,264 | -€738 | -24.6% |
| Taxes, remuneration and social security | 45 | €10,093 | €13,698 | +€3,606 | +35.7% |
| Taxes | 450/3 | €10,093 | €10,648 | +€556 | +5.5% |
| Remuneration and social security | 454/9 | - | €3,050 | +€3,050 | |
| Other amounts payable | 47/48 | €57,890 | €61,897 | +€4,007 | +6.9% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459 | €591 | +€132 | +28.8% |
| Other operating charges | 640/8 | €514 | €1,908 | +€1,393 | +270.8% |
| Gross operating margin | 9900 | €75,366 | €81,164 | +€5,798 | +7.7% |
| Operating profit (loss) | 9901 | €74,392 | €78,665 | +€4,273 | +5.7% |
| Financial income | 75/76B | €47 | - | -€47 | |
| Recurring financial income | 75 | €47 | - | -€47 | |
| Financial charges | 65/66B | €2,099 | €1,597 | -€502 | -23.9% |
| Recurring financial charges | 65 | €2,099 | €1,597 | -€502 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €72,340 | €77,068 | +€4,728 | +6.5% |
| Income taxes | 67/77 | €14,846 | €15,770 | +€924 | +6.2% |
| Profit (loss) for the period | 9904 | €57,494 | €61,298 | +€3,803 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,494 | €61,298 | +€3,803 | +6.6% |
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 1 October 2026 via checked.be.