JOTRA 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.
JOTRA SERVICES
Largest movements
- Current investments -€32,500
no longer reported in 2026 (was €32,500)
- Cash -€4,576
down €4,576 (-26.6%), from €17,199 to €12,623
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€27,046)
- Reserves -€69,965
down €69,965 (-62.8%), from €111,398 to €41,433
- Other debts +€62,227
up €62,227 (+104%), from €59,637 to €121,864
- Debts after one year -€27,046
down €27,046 (-30.0%), from €90,298 to €63,253
- Financial income -€75,480
down €75,480 (-99.7%), from €75,739 to €258
- Gross operating margin +€28,753
up €28,753 (+135%), from €21,242 to €49,995
- Taxes +€7,452
up €7,452 (+148%), from €5,027 to €12,479
- Financial charges -€1,918
down €1,918 (-30.5%), from €6,297 to €4,379
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,398 | €265,154 | -€36,244 | -12.0% |
| Fixed assets | 21/28 | €248,589 | €251,053 | +€2,463 | +1.0% |
| Tangible fixed assets | 22/27 | €7,359 | €9,823 | +€2,463 | +33.5% |
| Furniture and vehicles | 24 | €7,359 | €5,339 | -€2,020 | -27.5% |
| Other tangible fixed assets | 26 | - | €4,484 | +€4,484 | |
| Financial fixed assets | 28 | €241,230 | €241,230 | = | 0.0% |
| Current assets | 29/58 | €52,808 | €14,101 | -€38,707 | -73.3% |
| Amounts receivable within one year | 40/41 | €1,473 | €421 | -€1,052 | -71.4% |
| Other amounts receivable | 41 | €1,473 | €421 | -€1,052 | -71.4% |
| Current investments | 50/53 | €32,500 | - | -€32,500 | |
| Cash at bank and in hand | 54/58 | €17,199 | €12,623 | -€4,576 | -26.6% |
| Deferred charges and accrued income | 490/1 | €1,637 | €1,058 | -€579 | -35.4% |
| Total equity and liabilities | 10/49 | €301,398 | €265,154 | -€36,244 | -12.0% |
| Equity | 10/15 | €116,398 | €46,433 | -€69,965 | -60.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €111,398 | €41,433 | -€69,965 | -62.8% |
| Distributable reserves | 133 | €111,398 | €41,433 | -€69,965 | -62.8% |
| Amounts payable | 17/49 | €185,000 | €218,721 | +€33,721 | +18.2% |
| Amounts payable after more than one year | 17 | €90,298 | €63,253 | -€27,046 | -30.0% |
| Financial debts | 170/4 | €90,298 | €63,253 | -€27,046 | -30.0% |
| Amounts payable within one year | 42/48 | €91,406 | €153,374 | +€61,969 | +67.8% |
| Current portion of amounts payable after more than one year | 42 | €26,421 | €27,046 | +€624 | +2.4% |
| Trade debts | 44 | €1,246 | €996 | -€250 | -20.1% |
| Suppliers | 440/4 | €1,246 | €996 | -€250 | -20.1% |
| Taxes, remuneration and social security | 45 | €4,101 | €3,469 | -€632 | -15.4% |
| Taxes | 450/3 | €4,101 | €3,469 | -€632 | -15.4% |
| Other amounts payable | 47/48 | €59,637 | €121,864 | +€62,227 | +104% |
| Accrued charges and deferred income | 492/3 | €3,296 | €2,094 | -€1,202 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,020 | €2,020 | = | 0.0% |
| Other operating charges | 640/8 | €1,684 | €1,341 | -€343 | -20.4% |
| Gross operating margin | 9900 | €21,242 | €49,995 | +€28,753 | +135% |
| Operating profit (loss) | 9901 | €17,538 | €46,634 | +€29,096 | +166% |
| Financial income | 75/76B | €75,739 | €258 | -€75,480 | -99.7% |
| Recurring financial income | 75 | €75,739 | €258 | -€75,480 | -99.7% |
| Financial charges | 65/66B | €6,297 | €4,379 | -€1,918 | -30.5% |
| Recurring financial charges | 65 | €6,297 | €4,379 | -€1,918 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €86,980 | €42,514 | -€44,466 | -51.1% |
| Income taxes | 67/77 | €5,027 | €12,479 | +€7,452 | +148% |
| Profit (loss) for the period | 9904 | €81,953 | €30,035 | -€51,918 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,953 | €30,035 | -€51,918 | -63.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.