Joti Services: 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.
Joti Services
Largest movements
- Cash -€23,126
down €23,126 (-35.5%), from €65,064 to €41,938
mainly Contributions, distributions and other (-€35,294) and Other debts (-€10,335)
- Tangible fixed assets -€11,890
down €11,890 (-41.7%), from €28,502 to €16,612
of which Furniture and vehicles: -€11,347
- Deferred charges and accrued income +€6,707
up €6,707 (+414.7%), from €1,617 to €8,324
- Receivables within one year -€5,089
down €5,089 (-31.5%), from €16,163 to €11,074
of which Trade receivables: -€4,542
- Profit (loss) carried forward -€18,291
down €18,291 (-95.3%), from €19,190 to €899
- Other debts -€10,335
down €10,335 (-18.2%), from €56,911 to €46,576
- Trade debts +€6,782
up €6,782 (+1497.7%), from €453 to €7,235
- Current portion of long-term debt -€5,705
down €5,705 (-74.8%), from €7,628 to €1,923
- Tax, wage and social debts -€3,927
down €3,927 (-51.2%), from €7,677 to €3,749
- Gross operating margin -€30,526
down €30,526 (-46.6%), from €65,506 to €34,980
- Taxes -€5,934
down €5,934 (-52.7%), from €11,257 to €5,323
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 | €111,346 | €77,948 | -€33,398 | -30.0% |
| Fixed assets | 21/28 | €28,502 | €16,612 | -€11,890 | -41.7% |
| Tangible fixed assets | 22/27 | €28,502 | €16,612 | -€11,890 | -41.7% |
| Land and buildings | 22 | €1,840 | €1,586 | -€255 | -13.8% |
| Plant, machinery and equipment | 23 | €1,704 | €1,416 | -€288 | -16.9% |
| Furniture and vehicles | 24 | €24,958 | €13,611 | -€11,347 | -45.5% |
| Current assets | 29/58 | €82,845 | €61,336 | -€21,508 | -26.0% |
| Amounts receivable within one year | 40/41 | €16,163 | €11,074 | -€5,089 | -31.5% |
| Trade receivables | 40 | €11,873 | €7,331 | -€4,542 | -38.3% |
| Other amounts receivable | 41 | €4,290 | €3,743 | -€547 | -12.7% |
| Cash at bank and in hand | 54/58 | €65,064 | €41,938 | -€23,126 | -35.5% |
| Deferred charges and accrued income | 490/1 | €1,617 | €8,324 | +€6,707 | +414.7% |
| Total equity and liabilities | 10/49 | €111,346 | €77,948 | -€33,398 | -30.0% |
| Equity | 10/15 | €36,669 | €18,378 | -€18,291 | -49.9% |
| Contributions | 10/11 | €15,846 | €15,846 | = | 0.0% |
| Reserves | 13 | €1,633 | €1,633 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,633 | €1,633 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,633 | €1,633 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,190 | €899 | -€18,291 | -95.3% |
| Amounts payable | 17/49 | €74,677 | €59,570 | -€15,107 | -20.2% |
| Amounts payable after more than one year | 17 | €1,923 | €0 | -€1,923 | -100.0% |
| Financial debts | 170/4 | €1,923 | €0 | -€1,923 | -100.0% |
| Amounts payable within one year | 42/48 | €72,754 | €59,570 | -€13,185 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €7,628 | €1,923 | -€5,705 | -74.8% |
| Financial debts | 43 | €87 | €87 | = | 0.0% |
| Credit institutions | 430/8 | €87 | €87 | = | 0.0% |
| Trade debts | 44 | €453 | €7,235 | +€6,782 | +1497.7% |
| Suppliers | 440/4 | €453 | €7,235 | +€6,782 | +1497.7% |
| Taxes, remuneration and social security | 45 | €7,677 | €3,749 | -€3,927 | -51.2% |
| Taxes | 450/3 | €7,677 | €3,749 | -€3,927 | -51.2% |
| Other amounts payable | 47/48 | €56,911 | €46,576 | -€10,335 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,539 | €11,890 | -€649 | -5.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €65,506 | €34,980 | -€30,526 | -46.6% |
| Operating profit (loss) | 9901 | €52,580 | €22,690 | -€29,890 | -56.8% |
| Financial income | 75/76B | €2 | €1 | -€1 | -69.8% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -69.8% |
| Financial charges | 65/66B | €420 | €364 | -€56 | -13.3% |
| Recurring financial charges | 65 | €420 | €364 | -€56 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €52,161 | €22,326 | -€29,835 | -57.2% |
| Income taxes | 67/77 | €11,257 | €5,323 | -€5,934 | -52.7% |
| Profit (loss) for the period | 9904 | €40,905 | €17,003 | -€23,901 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,905 | €17,003 | -€23,901 | -58.4% |
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 11 October 2026 via checked.be.