JTAccountax: 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.
JTAccountax
Largest movements
- Financial fixed assets +€17,134
up €17,134 (+156%), from €11,000 to €28,134
- Receivables within one year -€8,623
no longer reported in 2025 (was €8,623)
- Cash +€8,580
up €8,580 (+14.1%), from €60,769 to €69,348
mainly Net result for the year (+€19,599) and Receivables within one year (+€8,623)
- Deferred charges and accrued income +€1,198
up €1,198 (+84.6%), from €1,417 to €2,614
- Reserves +€11,000
up €11,000 (+24.9%), from €44,260 to €55,260
- Tax, wage and social debts +€5,377
up €5,377 (+17.9%), from €30,066 to €35,442
- Other debts +€1,421
up €1,421 (+19.9%), from €7,150 to €8,571
- Gross operating margin -€46,947
down €46,947 (-58.7%), from €79,936 to €32,989
- Taxes -€12,620
down €12,620 (-58.1%), from €21,723 to €9,104
- Other operating charges -€3,084
down €3,084 (-77.0%), from €4,008 to €924
- Financial charges +€836
up €836 (+39.3%), from €2,129 to €2,965
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 | €82,397 | €100,097 | +€17,699 | +21.5% |
| Formation expenses | 20 | €590 | - | -€590 | |
| Fixed assets | 21/28 | €11,000 | €28,134 | +€17,134 | +156% |
| Financial fixed assets | 28 | €11,000 | €28,134 | +€17,134 | +156% |
| Current assets | 29/58 | €70,808 | €71,963 | +€1,155 | +1.6% |
| Amounts receivable within one year | 40/41 | €8,623 | - | -€8,623 | |
| Trade receivables | 40 | €8,623 | - | -€8,623 | |
| Cash at bank and in hand | 54/58 | €60,769 | €69,348 | +€8,580 | +14.1% |
| Deferred charges and accrued income | 490/1 | €1,417 | €2,614 | +€1,198 | +84.6% |
| Total equity and liabilities | 10/49 | €82,397 | €100,097 | +€17,699 | +21.5% |
| Equity | 10/15 | €44,279 | €55,306 | +€11,027 | +24.9% |
| Contributions | 10/11 | €12 | €12 | = | 0.0% |
| Reserves | 13 | €44,260 | €55,260 | +€11,000 | +24.9% |
| Distributable reserves | 133 | €44,260 | €55,260 | +€11,000 | +24.9% |
| Profit (loss) carried forward | 14 | €7 | €34 | +€27 | +403% |
| Amounts payable | 17/49 | €38,119 | €44,791 | +€6,672 | +17.5% |
| Amounts payable within one year | 42/48 | €38,119 | €44,791 | +€6,672 | +17.5% |
| Trade debts | 44 | €903 | €777 | -€126 | -13.9% |
| Suppliers | 440/4 | €903 | €777 | -€126 | -13.9% |
| Taxes, remuneration and social security | 45 | €30,066 | €35,442 | +€5,377 | +17.9% |
| Taxes | 450/3 | €30,066 | €35,442 | +€5,377 | +17.9% |
| Other amounts payable | 47/48 | €7,150 | €8,571 | +€1,421 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €590 | -€69 | -10.5% |
| Other operating charges | 640/8 | €4,008 | €924 | -€3,084 | -77.0% |
| Gross operating margin | 9900 | €79,936 | €32,989 | -€46,947 | -58.7% |
| Operating profit (loss) | 9901 | €75,269 | €31,476 | -€43,794 | -58.2% |
| Financial income | 75/76B | - | €192 | +€192 | |
| Recurring financial income | 75 | - | €192 | +€192 | |
| Financial charges | 65/66B | €2,129 | €2,965 | +€836 | +39.3% |
| Recurring financial charges | 65 | €2,129 | €2,965 | +€836 | +39.3% |
| Profit (loss) for the period before taxes | 9903 | €73,140 | €28,702 | -€44,438 | -60.8% |
| Income taxes | 67/77 | €21,723 | €9,104 | -€12,620 | -58.1% |
| Profit (loss) for the period | 9904 | €51,417 | €19,599 | -€31,818 | -61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,417 | €19,599 | -€31,818 | -61.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.