JOTLOG: 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.
JOTLOG
Largest movements
- Receivables within one year +€35,219
up €35,219 (+73.0%), from €48,260 to €83,479
of which Trade receivables: +€37,928
- Cash +€26,994
up €26,994 (+39.4%), from €68,582 to €95,575
mainly Net result for the year (+€71,315) and Other debts (+€33,208)
- Tangible fixed assets +€4,456
up €4,456 (+163%), from €2,735 to €7,191
of which Furniture and vehicles: +€3,026
- Deferred charges and accrued income +€4,094
up €4,094 (+153%), from €2,682 to €6,776
- Other debts +€33,208
up €33,208 (+1,358%), from €2,445 to €35,653
- Profit (loss) carried forward +€21,315
up €21,315 (+120%), from €17,826 to €39,141
- Reserves +€18,140
up €18,140 (+29.3%), from €61,860 to €80,000
of which Distributable reserves: +€20,000
- Contributions -€13,140
down €13,140 (-70.6%), from €18,600 to €5,460
- Tax, wage and social debts +€12,921
up €12,921 (+434%), from €2,980 to €15,902
of which Taxes: +€11,986
- Gross operating margin +€24,128
up €24,128 (+36.6%), from €65,841 to €89,969
- Other operating charges +€987
up €987 (+28.4%), from €3,469 to €4,455
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 | €122,259 | €193,021 | +€70,762 | +57.9% |
| Fixed assets | 21/28 | €2,735 | €7,191 | +€4,456 | +163% |
| Tangible fixed assets | 22/27 | €2,735 | €7,191 | +€4,456 | +163% |
| Plant, machinery and equipment | 23 | €151 | €1,862 | +€1,711 | +1,130% |
| Furniture and vehicles | 24 | €1,732 | €4,758 | +€3,026 | +175% |
| Other tangible fixed assets | 26 | €851 | €571 | -€281 | -33.0% |
| Current assets | 29/58 | €119,524 | €185,830 | +€66,306 | +55.5% |
| Amounts receivable within one year | 40/41 | €48,260 | €83,479 | +€35,219 | +73.0% |
| Trade receivables | 40 | €44,192 | €82,121 | +€37,928 | +85.8% |
| Other amounts receivable | 41 | €4,068 | €1,358 | -€2,710 | -66.6% |
| Cash at bank and in hand | 54/58 | €68,582 | €95,575 | +€26,994 | +39.4% |
| Deferred charges and accrued income | 490/1 | €2,682 | €6,776 | +€4,094 | +153% |
| Total equity and liabilities | 10/49 | €122,259 | €193,021 | +€70,762 | +57.9% |
| Equity | 10/15 | €98,286 | €124,601 | +€26,315 | +26.8% |
| Contributions | 10/11 | €18,600 | €5,460 | -€13,140 | -70.6% |
| Reserves | 13 | €61,860 | €80,000 | +€18,140 | +29.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €60,000 | €80,000 | +€20,000 | +33.3% |
| Profit (loss) carried forward | 14 | €17,826 | €39,141 | +€21,315 | +120% |
| Amounts payable | 17/49 | €23,972 | €68,420 | +€44,448 | +185% |
| Amounts payable within one year | 42/48 | €23,972 | €68,420 | +€44,448 | +185% |
| Current portion of amounts payable after more than one year | 42 | €2,509 | - | -€2,509 | |
| Financial debts | 43 | €56 | €60 | +€4 | +7.2% |
| Credit institutions | 430/8 | €56 | €60 | +€4 | +7.2% |
| Trade debts | 44 | €15,982 | €16,805 | +€823 | +5.1% |
| Suppliers | 440/4 | €15,982 | €16,805 | +€823 | +5.1% |
| Taxes, remuneration and social security | 45 | €2,980 | €15,902 | +€12,921 | +434% |
| Taxes | 450/3 | €2,980 | €14,966 | +€11,986 | +402% |
| Remuneration and social security | 454/9 | - | €936 | +€936 | |
| Other amounts payable | 47/48 | €2,445 | €35,653 | +€33,208 | +1,358% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,923 | €2,642 | +€719 | +37.4% |
| Other operating charges | 640/8 | €3,469 | €4,455 | +€987 | +28.4% |
| Gross operating margin | 9900 | €65,841 | €89,969 | +€24,128 | +36.6% |
| Operating profit (loss) | 9901 | €60,449 | €82,872 | +€22,423 | +37.1% |
| Financial income | 75/76B | €0 | €337 | +€337 | +129,654% |
| Recurring financial income | 75 | €0 | €337 | +€337 | +129,654% |
| Financial charges | 65/66B | €711 | €723 | +€13 | +1.8% |
| Recurring financial charges | 65 | €711 | €723 | +€13 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €59,739 | €82,486 | +€22,747 | +38.1% |
| Income taxes | 67/77 | €11,486 | €11,171 | -€315 | -2.7% |
| Profit (loss) for the period | 9904 | €48,253 | €71,315 | +€23,062 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,253 | €71,315 | +€23,062 | +47.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.