JUTHOPAT: 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.
JUTHOPAT
Largest movements
- Tangible fixed assets -€12,567
down €12,567 (-7.3%), from €171,763 to €159,196
- Cash -€11,640
down €11,640 (-96.0%), from €12,128 to €488
mainly Net result for the year (-€30,196) and Receivables within one year (-€1,877)
- Receivables within one year +€1,877
up €1,877, from €0 to €1,877
- Profit (loss) carried forward -€30,196
new in 2025: -€30,196
- Other debts +€5,316
new in 2025: €5,316
- Gross operating margin -€20,708
down €20,708, from €3,177 to -€17,532
- Other operating charges -€3,518
down €3,518 (-97.3%), from €3,615 to €97
- Depreciation +€808
up €808 (+6.9%), from €11,759 to €12,567
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 | €185,258 | €161,562 | -€23,697 | -12.8% |
| Fixed assets | 21/28 | €171,763 | €159,196 | -€12,567 | -7.3% |
| Tangible fixed assets | 22/27 | €171,763 | €159,196 | -€12,567 | -7.3% |
| Land and buildings | 22 | €171,763 | €159,196 | -€12,567 | -7.3% |
| Current assets | 29/58 | €13,495 | €2,365 | -€11,130 | -82.5% |
| Amounts receivable within one year | 40/41 | €0 | €1,877 | +€1,877 | |
| Other amounts receivable | 41 | €0 | €1,877 | +€1,877 | |
| Cash at bank and in hand | 54/58 | €12,128 | €488 | -€11,640 | -96.0% |
| Deferred charges and accrued income | 490/1 | €1,367 | - | -€1,367 | |
| Total equity and liabilities | 10/49 | €185,258 | €161,562 | -€23,697 | -12.8% |
| Equity | 10/15 | €184,378 | €154,183 | -€30,196 | -16.4% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Capital | 10 | €82,000 | €82,000 | = | 0.0% |
| Issued capital | 100 | €82,000 | €82,000 | = | 0.0% |
| Revaluation surpluses | 12 | €9,616 | €9,616 | = | 0.0% |
| Reserves | 13 | €92,763 | €92,763 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,200 | €8,200 | = | 0.0% |
| Legal reserve | 130 | €8,200 | €8,200 | = | 0.0% |
| Distributable reserves | 133 | €84,563 | €84,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€30,196 | -€30,196 | |
| Amounts payable | 17/49 | €880 | €7,379 | +€6,499 | +738.7% |
| Amounts payable within one year | 42/48 | €880 | €7,379 | +€6,499 | +738.7% |
| Trade debts | 44 | €841 | €2,063 | +€1,223 | +145.5% |
| Suppliers | 440/4 | €841 | €2,063 | +€1,223 | +145.5% |
| Taxes, remuneration and social security | 45 | €39 | - | -€39 | |
| Taxes | 450/3 | €39 | - | -€39 | |
| Other amounts payable | 47/48 | - | €5,316 | +€5,316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,759 | €12,567 | +€808 | +6.9% |
| Other operating charges | 640/8 | €3,615 | €97 | -€3,518 | -97.3% |
| Gross operating margin | 9900 | €3,177 | -€17,532 | -€20,708 | |
| Operating profit (loss) | 9901 | -€12,197 | -€30,196 | -€17,999 | -147.6% |
| Financial charges | 65/66B | €77 | - | -€77 | |
| Recurring financial charges | 65 | €77 | - | -€77 | |
| Profit (loss) for the period before taxes | 9903 | -€12,274 | -€30,196 | -€17,922 | -146.0% |
| Profit (loss) for the period | 9904 | -€12,274 | -€30,196 | -€17,922 | -146.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,274 | -€30,196 | -€17,922 | -146.0% |
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.