JUTOMAPI: 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.
What changed
JUTOMAPI
NACE 56.210, Event catering
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€36,175
2024 · €85,427-€49,253
Equity
€1.9m
2024 · €1.9m+€36,175
Cash
€568
2024 · €0+€568
Balance sheet total
€2.7m
2024 · €4.1m-€1.4m
Largest movements
Assets
- Financial fixed assets -€1.6m
down €1.6m (-100.0%), from €1.6m to €0
- Receivables within one year +€357,440
up €357,440 (+15.2%), from €2.3m to €2.7m
of which Other amounts receivable: +€357,440
- Deferred charges and accrued income -€173,718
down €173,718 (-99.2%), from €175,122 to €1,404
Equity and liabilities
- Tax, wage and social debts -€1.4m
down €1.4m (-65.7%), from €2.1m to €723,818
- Trade debts -€66,210
down €66,210 (-60.9%), from €108,697 to €42,487
Income statement
- Financial income -€165,306
down €165,306 (-63.7%), from €259,655 to €94,349
- Turnover -€82,651
down €82,651 (-100.0%), from €82,651 to €0
- Services and other goods -€72,047
down €72,047 (-83.6%), from €86,219 to €14,172
- Goods and materials -€51,229
down €51,229 (-100.0%), from €51,229 to €0
- Financial charges -€42,212
down €42,212 (-54.9%), from €76,919 to €34,707
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.
Result 2024
€85,427
Turnover
-€82,651
Other operating income
-€285
Goods and materials
+€51,229
Services and other goods
+€72,047
Depreciation
+€4,138
Other operating charges
-€983
Other operating items
-€1,951
Financial income
-€165,306
Financial charges
+€42,212
Taxes
+€32,299
Result 2025
€36,175
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.
From operations
-€1.6m
Investment
+€1.6m
Financing
€0
Cash 2024
€0
From operations (derived)
-€1.6m
Net result for the year
+€36,175
Receivables within one year
-€357,440
Deferred charges and accrued income
+€173,718
Trade debts
-€66,210
Tax, wage and social debts
-€1.4m
Other debts
+€1,000
Investment (derived)
+€1.6m
Investment in fixed assets (net)
+€1.6m
Cash 2025
€568
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,123,399 | €2,707,688 | -€1.4m | -34.3% |
| Fixed assets | 21/28 | €1,600,000 | €0 | -€1.6m | -100.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,600,000 | €0 | -€1.6m | -100.0% |
| Affiliated companies | 280/1 | €1,600,000 | €0 | -€1.6m | -100.0% |
| Amounts receivable | 281 | €1,600,000 | €0 | -€1.6m | -100.0% |
| Current assets | 29/58 | €2,523,399 | €2,707,688 | +€184,289 | +7.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,348,276 | €2,705,716 | +€357,440 | +15.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,348,276 | €2,705,716 | +€357,440 | +15.2% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | €568 | +€568 | |
| Deferred charges and accrued income | 490/1 | €175,122 | €1,404 | -€173,718 | -99.2% |
| Total equity and liabilities | 10/49 | €4,123,399 | €2,707,688 | -€1.4m | -34.3% |
| Equity | 10/15 | €1,857,705 | €1,893,880 | +€36,175 | +1.9% |
| Contributions | 10/11 | €7,237 | €7,237 | = | 0.0% |
| Reserves | 13 | €407,814 | €407,814 | = | 0.0% |
| Non-distributable reserves | 130/1 | €724 | €0 | -€724 | -100.0% |
| Reserves not available under the articles | 1311 | €724 | €0 | -€724 | -100.0% |
| Tax-exempt reserves | 132 | €12,743 | €12,743 | = | 0.0% |
| Distributable reserves | 133 | €394,347 | €395,071 | +€724 | +0.2% |
| Profit (loss) carried forward | 14 | €1,442,654 | €1,478,829 | +€36,175 | +2.5% |
| Amounts payable | 17/49 | €2,265,693 | €813,808 | -€1.5m | -64.1% |
| Amounts payable within one year | 42/48 | €2,219,191 | €767,306 | -€1.5m | -65.4% |
| Trade debts | 44 | €108,697 | €42,487 | -€66,210 | -60.9% |
| Suppliers | 440/4 | €108,697 | €42,487 | -€66,210 | -60.9% |
| Taxes, remuneration and social security | 45 | €2,110,494 | €723,818 | -€1.4m | -65.7% |
| Taxes | 450/3 | €2,110,494 | €723,818 | -€1.4m | -65.7% |
| Other amounts payable | 47/48 | €0 | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €46,502 | €46,502 | = | 0.0% |
| Operating income | 70/76A | €86,710 | €0 | -€86,710 | -100.0% |
| Turnover | 70 | €82,651 | €0 | -€82,651 | -100.0% |
| Other operating income | 74 | €285 | €0 | -€285 | -100.0% |
| Non-recurring operating income | 76A | €3,774 | €0 | -€3,774 | -100.0% |
| Operating charges | 60/66A | €145,506 | €17,253 | -€128,253 | -88.1% |
| Goods for resale, raw materials and consumables | 60 | €51,229 | €0 | -€51,229 | -100.0% |
| Purchases | 600/8 | €51,229 | €0 | -€51,229 | -100.0% |
| Services and other goods | 61 | €86,219 | €14,172 | -€72,047 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,138 | €0 | -€4,138 | -100.0% |
| Other operating charges | 640/8 | €1,095 | €2,078 | +€983 | +89.8% |
| Non-recurring operating charges | 66A | €2,825 | €1,002 | -€1,823 | -64.5% |
| Operating profit (loss) | 9901 | -€58,796 | -€17,253 | +€41,543 | +70.7% |
| Financial income | 75/76B | €259,655 | €94,349 | -€165,306 | -63.7% |
| Recurring financial income | 75 | €259,655 | €94,349 | -€165,306 | -63.7% |
| Income from financial fixed assets | 750 | €3 | €0 | -€3 | -100.0% |
| Income from current assets | 751 | €259,652 | €94,349 | -€165,303 | -63.7% |
| Financial charges | 65/66B | €76,919 | €34,707 | -€42,212 | -54.9% |
| Recurring financial charges | 65 | €76,919 | €34,707 | -€42,212 | -54.9% |
| Debt charges | 650 | €71,441 | €34,201 | -€37,240 | -52.1% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€895,057 | €0 | +€895,057 | |
| Other financial charges | 652/9 | €900,535 | €506 | -€900,029 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €123,941 | €42,390 | -€81,551 | -65.8% |
| Income taxes | 67/77 | €38,514 | €6,215 | -€32,299 | -83.9% |
| Taxes | 670/3 | €38,514 | €12,237 | -€26,277 | -68.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €6,022 | +€6,022 | |
| Profit (loss) for the period | 9904 | €85,427 | €36,175 | -€49,253 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,427 | €36,175 | -€49,253 | -57.7% |
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 5 October 2026 via checked.be.