JOTTIER: 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.
JOTTIER
Largest movements
- Cash +€8,925
up €8,925 (+102.3%), from €8,726 to €17,652
mainly Net result for the year (+€40,501) and Tax, wage and social debts (+€5,897)
- Tax, wage and social debts +€5,897
up €5,897 (+1172.0%), from €503 to €6,400
- Reserves +€4,863
up €4,863 (+2.8%), from €174,380 to €179,244
- Other debts -€3,572
down €3,572 (-100.0%), from €3,572 to €0
- Depreciation -€9,625
down €9,625 (-90.4%), from €10,642 to €1,017
- Taxes +€8,397
up €8,397 (+79.9%), from €10,503 to €18,900
- Gross operating margin +€6,380
up €6,380 (+11.6%), from €54,794 to €61,174
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 | €200,228 | €207,483 | +€7,255 | +3.6% |
| Fixed assets | 21/28 | €180,033 | €179,016 | -€1,017 | -0.6% |
| Tangible fixed assets | 22/27 | €180,033 | €179,016 | -€1,017 | -0.6% |
| Land and buildings | 22 | €179,979 | €179,016 | -€963 | -0.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €54 | €0 | -€54 | -100.0% |
| Current assets | 29/58 | €20,195 | €28,467 | +€8,272 | +41.0% |
| Amounts receivable within one year | 40/41 | €11,469 | €10,815 | -€653 | -5.7% |
| Trade receivables | 40 | €446 | €2,100 | +€1,654 | +370.5% |
| Other amounts receivable | 41 | €11,023 | €8,715 | -€2,307 | -20.9% |
| Cash at bank and in hand | 54/58 | €8,726 | €17,652 | +€8,925 | +102.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €200,228 | €207,483 | +€7,255 | +3.6% |
| Equity | 10/15 | €195,699 | €200,562 | +€4,863 | +2.5% |
| Contributions | 10/11 | €21,319 | €21,319 | = | 0.0% |
| Reserves | 13 | €174,380 | €179,244 | +€4,863 | +2.8% |
| Distributable reserves | 133 | €174,380 | €179,244 | +€4,863 | +2.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,529 | €6,921 | +€2,392 | +52.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €4,529 | €6,921 | +€2,392 | +52.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €454 | €520 | +€67 | +14.7% |
| Suppliers | 440/4 | €454 | €520 | +€67 | +14.7% |
| Taxes, remuneration and social security | 45 | €503 | €6,400 | +€5,897 | +1172.0% |
| Taxes | 450/3 | €503 | €6,400 | +€5,897 | +1172.0% |
| Other amounts payable | 47/48 | €3,572 | €0 | -€3,572 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,642 | €1,017 | -€9,625 | -90.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €54,794 | €61,174 | +€6,380 | +11.6% |
| Operating profit (loss) | 9901 | €43,624 | €59,613 | +€15,989 | +36.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €745 | €212 | -€533 | -71.5% |
| Recurring financial charges | 65 | €745 | €212 | -€533 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €42,879 | €59,401 | +€16,522 | +38.5% |
| Income taxes | 67/77 | €10,503 | €18,900 | +€8,397 | +79.9% |
| Profit (loss) for the period | 9904 | €32,376 | €40,501 | +€8,125 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,376 | €40,501 | +€8,125 | +25.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.