JOTO: what changed
JOTO
Largest movements
- Tangible fixed assets +€3,238
up €3,238 (+269%), from €1,204 to €4,442
of which Furniture and vehicles: +€2,826
- Receivables within one year +€2,335
up €2,335 (+232%), from €1,005 to €3,340
- Profit (loss) carried forward +€6,976
up €6,976 (+26.0%), from €26,784 to €33,760
- Tax, wage and social debts -€4,982
down €4,982 (-38.0%), from €13,115 to €8,133
of which Taxes: -€4,745
- Accrued charges and deferred income +€3,097
new in 2025: €3,097
- Trade debts +€507
up €507 (+102%), from €495 to €1,002
- Gross operating margin +€10,364
up €10,364 (+385%), from €2,692 to €13,056
- Financial income -€6,991
down €6,991 (-99.9%), from €7,000 to €9
- Staff costs +€1,164
up €1,164 (+66.2%), from €1,758 to €2,922
- Depreciation +€693
up €693 (+154%), from €450 to €1,143
- Taxes +€349
up €349 (+24.0%), from €1,452 to €1,801
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,161 | €49,492 | +€5,331 | +12.1% |
| Fixed assets | 21/28 | €1,204 | €4,442 | +€3,238 | +269% |
| Tangible fixed assets | 22/27 | €1,204 | €4,442 | +€3,238 | +269% |
| Plant, machinery and equipment | 23 | €1,204 | €1,616 | +€412 | +34.2% |
| Furniture and vehicles | 24 | - | €2,826 | +€2,826 | |
| Current assets | 29/58 | €42,957 | €45,050 | +€2,093 | +4.9% |
| Amounts receivable within one year | 40/41 | €1,005 | €3,340 | +€2,335 | +232% |
| Trade receivables | 40 | €1,005 | €3,340 | +€2,335 | +232% |
| Cash at bank and in hand | 54/58 | €41,952 | €41,710 | -€242 | -0.6% |
| Total equity and liabilities | 10/49 | €44,161 | €49,492 | +€5,331 | +12.1% |
| Equity | 10/15 | €26,984 | €33,960 | +€6,976 | +25.9% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,784 | €33,760 | +€6,976 | +26.0% |
| Amounts payable | 17/49 | €17,177 | €15,532 | -€1,645 | -9.6% |
| Amounts payable within one year | 42/48 | €17,177 | €12,435 | -€4,742 | -27.6% |
| Trade debts | 44 | €495 | €1,002 | +€507 | +102% |
| Suppliers | 440/4 | €495 | €1,002 | +€507 | +102% |
| Taxes, remuneration and social security | 45 | €13,115 | €8,133 | -€4,982 | -38.0% |
| Taxes | 450/3 | €12,801 | €8,056 | -€4,745 | -37.1% |
| Remuneration and social security | 454/9 | €314 | €77 | -€237 | -75.5% |
| Other amounts payable | 47/48 | €3,567 | €3,300 | -€267 | -7.5% |
| Accrued charges and deferred income | 492/3 | - | €3,097 | +€3,097 | |
| Remuneration, social security and pensions | 62 | €1,758 | €2,922 | +€1,164 | +66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €1,143 | +€693 | +154% |
| Other operating charges | 640/8 | €118 | €150 | +€32 | +27.1% |
| Gross operating margin | 9900 | €2,692 | €13,056 | +€10,364 | +385% |
| Operating profit (loss) | 9901 | €366 | €8,841 | +€8,475 | +2,316% |
| Financial income | 75/76B | €7,000 | €9 | -€6,991 | -99.9% |
| Recurring financial income | 75 | €7,000 | €9 | -€6,991 | -99.9% |
| Financial charges | 65/66B | €68 | €73 | +€5 | +7.4% |
| Recurring financial charges | 65 | €68 | €73 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €7,298 | €8,777 | +€1,479 | +20.3% |
| Income taxes | 67/77 | €1,452 | €1,801 | +€349 | +24.0% |
| Profit (loss) for the period | 9904 | €5,846 | €6,976 | +€1,130 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,846 | €6,976 | +€1,130 | +19.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.