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.
JATO CONSULTANCY
Largest movements
- Cash -€110,424
down €110,424 (-81.1%), from €136,135 to €25,711
mainly Contributions, distributions and other (-€58,824) and Receivables within one year (-€35,969)
- Receivables within one year +€35,969
up €35,969 (+51.6%), from €69,720 to €105,689
of which Other amounts receivable: +€51,101
- Tangible fixed assets -€13,108
down €13,108 (-5.2%), from €251,798 to €238,690
of which Land and buildings: -€10,927
- Profit (loss) carried forward -€53,648
down €53,648 (-24.4%), from €220,308 to €166,660
- Tax, wage and social debts -€17,530
down €17,530 (-67.2%), from €26,077 to €8,546
- Debts after one year -€14,829
down €14,829 (-9.6%), from €155,270 to €140,441
of which Financial debts: -€14,829
- Gross operating margin -€19,008
down €19,008 (-43.7%), from €43,502 to €24,493
- Write-downs -€6,180
down €6,180, from €5,370 to -€810
- Taxes -€2,859
down €2,859 (-54.5%), from €5,246 to €2,388
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 | €458,525 | €370,873 | -€87,652 | -19.1% |
| Fixed assets | 21/28 | €251,798 | €238,690 | -€13,108 | -5.2% |
| Tangible fixed assets | 22/27 | €251,798 | €238,690 | -€13,108 | -5.2% |
| Land and buildings | 22 | €246,858 | €235,931 | -€10,927 | -4.4% |
| Plant, machinery and equipment | 23 | €765 | €573 | -€191 | -25.0% |
| Furniture and vehicles | 24 | €2,850 | €1,101 | -€1,748 | -61.4% |
| Other tangible fixed assets | 26 | €1,326 | €1,083 | -€242 | -18.3% |
| Current assets | 29/58 | €206,727 | €132,183 | -€74,544 | -36.1% |
| Amounts receivable within one year | 40/41 | €69,720 | €105,689 | +€35,969 | +51.6% |
| Trade receivables | 40 | €19,720 | €4,588 | -€15,132 | -76.7% |
| Other amounts receivable | 41 | €50,000 | €101,101 | +€51,101 | +102.2% |
| Cash at bank and in hand | 54/58 | €136,135 | €25,711 | -€110,424 | -81.1% |
| Deferred charges and accrued income | 490/1 | €872 | €784 | -€88 | -10.1% |
| Total equity and liabilities | 10/49 | €458,525 | €370,873 | -€87,652 | -19.1% |
| Equity | 10/15 | €240,815 | €187,167 | -€53,648 | -22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,907 | €1,907 | = | 0.0% |
| Tax-exempt reserves | 132 | €47 | €47 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,308 | €166,660 | -€53,648 | -24.4% |
| Amounts payable | 17/49 | €217,709 | €183,706 | -€34,004 | -15.6% |
| Amounts payable after more than one year | 17 | €155,270 | €140,441 | -€14,829 | -9.6% |
| Financial debts | 170/4 | €155,270 | €140,441 | -€14,829 | -9.6% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €61,266 | €42,433 | -€18,833 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €14,679 | €14,829 | +€150 | +1.0% |
| Trade debts | 44 | €4,338 | €2,953 | -€1,385 | -31.9% |
| Suppliers | 440/4 | €4,338 | €2,953 | -€1,385 | -31.9% |
| Taxes, remuneration and social security | 45 | €26,077 | €8,546 | -€17,530 | -67.2% |
| Taxes | 450/3 | €26,077 | €8,546 | -€17,530 | -67.2% |
| Other amounts payable | 47/48 | €16,172 | €16,104 | -€67 | -0.4% |
| Accrued charges and deferred income | 492/3 | €1,174 | €832 | -€342 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,416 | €13,108 | -€308 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,370 | -€810 | -€6,180 | |
| Other operating charges | 640/8 | €1,135 | €1,462 | +€328 | +28.9% |
| Gross operating margin | 9900 | €43,502 | €24,493 | -€19,008 | -43.7% |
| Operating profit (loss) | 9901 | €23,581 | €10,733 | -€12,848 | -54.5% |
| Financial income | 75/76B | €388 | €0 | -€388 | -100.0% |
| Recurring financial income | 75 | €388 | €0 | -€388 | -100.0% |
| Financial charges | 65/66B | €3,116 | €3,170 | +€53 | +1.7% |
| Recurring financial charges | 65 | €3,116 | €3,170 | +€53 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €20,852 | €7,563 | -€13,289 | -63.7% |
| Income taxes | 67/77 | €5,246 | €2,388 | -€2,859 | -54.5% |
| Profit (loss) for the period | 9904 | €15,605 | €5,175 | -€10,430 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,605 | €5,175 | -€10,430 | -66.8% |
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 28 September 2026 via checked.be.