JUTOMA: 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.
JUTOMA
Largest movements
- Current investments +€116,000
up €116,000 (+107.4%), from €108,000 to €224,000
- Cash -€23,085
down €23,085 (-41.5%), from €55,625 to €32,539
mainly Current investments (-€116,000) and Trade debts (-€1,915)
- Receivables within one year -€2,977
down €2,977 (-23.2%), from €12,823 to €9,846
of which Trade receivables: -€2,874
- Profit (loss) carried forward +€81,303
up €81,303 (+64.2%), from €126,713 to €208,015
- Tax, wage and social debts +€6,520
up €6,520 (+16.3%), from €39,929 to €46,449
of which Taxes: +€6,080
- Gross operating margin +€17,596
up €17,596 (+19.3%), from €91,218 to €108,813
- Taxes +€5,678
up €5,678 (+29.7%), from €19,140 to €24,818
- Financial income +€3,196
up €3,196 (+3840.7%), from €83 to €3,279
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 | €179,577 | €267,780 | +€88,202 | +49.1% |
| Current assets | 29/58 | €179,577 | €267,780 | +€88,202 | +49.1% |
| Amounts receivable within one year | 40/41 | €12,823 | €9,846 | -€2,977 | -23.2% |
| Trade receivables | 40 | €11,945 | €9,071 | -€2,874 | -24.1% |
| Other amounts receivable | 41 | €879 | €775 | -€103 | -11.8% |
| Current investments | 50/53 | €108,000 | €224,000 | +€116,000 | +107.4% |
| Cash at bank and in hand | 54/58 | €55,625 | €32,539 | -€23,085 | -41.5% |
| Deferred charges and accrued income | 490/1 | €3,129 | €1,394 | -€1,735 | -55.4% |
| Total equity and liabilities | 10/49 | €179,577 | €267,780 | +€88,202 | +49.1% |
| Equity | 10/15 | €131,713 | €213,015 | +€81,303 | +61.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,713 | €208,015 | +€81,303 | +64.2% |
| Amounts payable | 17/49 | €47,864 | €54,764 | +€6,900 | +14.4% |
| Amounts payable within one year | 42/48 | €47,864 | €54,712 | +€6,847 | +14.3% |
| Trade debts | 44 | €4,621 | €2,706 | -€1,915 | -41.4% |
| Suppliers | 440/4 | €4,621 | €2,706 | -€1,915 | -41.4% |
| Taxes, remuneration and social security | 45 | €39,929 | €46,449 | +€6,520 | +16.3% |
| Taxes | 450/3 | €37,184 | €43,263 | +€6,080 | +16.4% |
| Remuneration and social security | 454/9 | €2,746 | €3,185 | +€440 | +16.0% |
| Other amounts payable | 47/48 | €3,314 | €5,557 | +€2,243 | +67.7% |
| Accrued charges and deferred income | 492/3 | €0 | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €3,446 | €4,530 | +€1,084 | +31.5% |
| Gross operating margin | 9900 | €91,218 | €108,813 | +€17,596 | +19.3% |
| Operating profit (loss) | 9901 | €87,772 | €104,283 | +€16,511 | +18.8% |
| Financial income | 75/76B | €83 | €3,279 | +€3,196 | +3840.7% |
| Recurring financial income | 75 | €83 | €3,279 | +€3,196 | +3840.7% |
| Financial charges | 65/66B | €1,672 | €1,442 | -€230 | -13.8% |
| Recurring financial charges | 65 | €1,672 | €1,442 | -€230 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €86,183 | €106,120 | +€19,937 | +23.1% |
| Income taxes | 67/77 | €19,140 | €24,818 | +€5,678 | +29.7% |
| Profit (loss) for the period | 9904 | €67,043 | €81,303 | +€14,259 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,043 | €81,303 | +€14,259 | +21.3% |
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 11 October 2026 via checked.be.