JOTT: 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.
JOTT
Largest movements
- Cash +€17,559
up €17,559 (+1542.2%), from €1,139 to €18,697
mainly Depreciation (+€18,550) and Net result for the year (+€17,679)
- Receivables within one year -€14,222
down €14,222 (-46.6%), from €30,533 to €16,311
- Tangible fixed assets -€11,925
down €11,925 (-17.6%), from €67,801 to €55,876
of which Furniture and vehicles: -€9,181
- Reserves +€17,000
up €17,000 (+85.0%), from €20,000 to €37,000
- Other debts -€15,285
down €15,285 (-40.7%), from €37,530 to €22,245
- Trade debts -€9,954
down €9,954 (-33.8%), from €29,493 to €19,539
- Profit (loss) carried forward -€1,039
down €1,039 (-35.5%), from €2,930 to €1,891
- Gross operating margin -€8,081
down €8,081 (-15.1%), from €53,397 to €45,316
- Taxes -€2,161
down €2,161 (-22.4%), from €9,651 to €7,490
- Depreciation +€869
up €869 (+4.9%), from €17,681 to €18,550
- Other operating charges -€716
down €716 (-34.7%), from €2,065 to €1,349
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 | €101,725 | €92,385 | -€9,341 | -9.2% |
| Formation expenses | 20 | €2,253 | €1,501 | -€752 | -33.4% |
| Fixed assets | 21/28 | €67,801 | €55,876 | -€11,925 | -17.6% |
| Tangible fixed assets | 22/27 | €67,801 | €55,876 | -€11,925 | -17.6% |
| Plant, machinery and equipment | 23 | €19,522 | €16,778 | -€2,744 | -14.1% |
| Furniture and vehicles | 24 | €48,279 | €39,098 | -€9,181 | -19.0% |
| Current assets | 29/58 | €31,672 | €35,008 | +€3,337 | +10.5% |
| Amounts receivable within one year | 40/41 | €30,533 | €16,311 | -€14,222 | -46.6% |
| Trade receivables | 40 | €30,533 | €16,311 | -€14,222 | -46.6% |
| Cash at bank and in hand | 54/58 | €1,139 | €18,697 | +€17,559 | +1542.2% |
| Total equity and liabilities | 10/49 | €101,725 | €92,385 | -€9,341 | -9.2% |
| Equity | 10/15 | €26,930 | €42,891 | +€15,961 | +59.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €37,000 | +€17,000 | +85.0% |
| Distributable reserves | 133 | €20,000 | €37,000 | +€17,000 | +85.0% |
| Profit (loss) carried forward | 14 | €2,930 | €1,891 | -€1,039 | -35.5% |
| Amounts payable | 17/49 | €74,795 | €49,493 | -€25,302 | -33.8% |
| Amounts payable within one year | 42/48 | €74,795 | €49,493 | -€25,302 | -33.8% |
| Trade debts | 44 | €29,493 | €19,539 | -€9,954 | -33.8% |
| Suppliers | 440/4 | €29,493 | €19,539 | -€9,954 | -33.8% |
| Taxes, remuneration and social security | 45 | €7,771 | €7,709 | -€63 | -0.8% |
| Taxes | 450/3 | €7,771 | €7,709 | -€63 | -0.8% |
| Other amounts payable | 47/48 | €37,530 | €22,245 | -€15,285 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,681 | €18,550 | +€869 | +4.9% |
| Other operating charges | 640/8 | €2,065 | €1,349 | -€716 | -34.7% |
| Gross operating margin | 9900 | €53,397 | €45,316 | -€8,081 | -15.1% |
| Operating profit (loss) | 9901 | €33,651 | €25,417 | -€8,234 | -24.5% |
| Financial charges | 65/66B | €188 | €248 | +€60 | +31.9% |
| Recurring financial charges | 65 | €188 | €248 | +€60 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €33,463 | €25,169 | -€8,294 | -24.8% |
| Income taxes | 67/77 | €9,651 | €7,490 | -€2,161 | -22.4% |
| Profit (loss) for the period | 9904 | €23,812 | €17,679 | -€6,133 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,812 | €17,679 | -€6,133 | -25.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.