Ingrid JODOCY: what changed
What changed
Ingrid JODOCY
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€51,009
2024 · €63,458-€12,449
Equity
€601,787
2024 · €570,778+€31,009
Cash
€180,782
2024 · €213,236-€32,454
Balance sheet total
€891,294
2024 · €941,118-€49,824
Largest movements
Assets
- Cash -€32,454
down €32,454 (-15.2%), from €213,236 to €180,782
mainly Other debts (-€67,916) and Debts after one year (-€36,922)
- Tangible fixed assets -€23,420
down €23,420 (-3.5%), from €666,463 to €643,043
of which Land and buildings: -€13,436
Equity and liabilities
- Other debts -€67,916
down €67,916 (-52.3%), from €129,941 to €62,025
- Debts after one year -€36,922
down €36,922 (-22.6%), from €163,292 to €126,370
- Reserves +€30,000
up €30,000 (+7.9%), from €377,625 to €407,625
of which Distributable reserves: +€30,000
- Trade debts +€16,739
up €16,739 (+282%), from €5,936 to €22,675
Income statement
- Write-downs +€17,118
no longer reported in 2025 (was -€17,118)
- Gross operating margin -€9,345
down €9,345 (-7.2%), from €130,167 to €120,822
- Taxes -€7,224
down €7,224 (-21.1%), from €34,223 to €26,999
- Depreciation -€2,419
down €2,419 (-5.7%), from €42,590 to €40,172
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€63,458
Gross operating margin
-€9,345
Depreciation
+€2,419
Write-downs
-€17,118
Other operating charges
-€259
Other operating items
+€3,714
Financial income
+€189
Financial charges
+€727
Taxes
+€7,224
Result 2025
€51,009
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,679
Investment
-€16,752
Financing
-€56,381
Cash 2024
€213,236
From operations (derived)
+€40,679
Net result for the year
+€51,009
Depreciation
+€40,172
Receivables within one year
-€6,389
Deferred charges and accrued income
+€339
Trade debts
+€16,739
Tax, wage and social debts
+€6,625
Other debts
-€67,916
Accrued charges and deferred income
+€100
Investment (derived)
-€16,752
Investment in fixed assets (net)
-€16,752
Financing
-€56,381
Debts after one year
-€36,922
Current portion of long-term debt
+€541
Contributions, distributions and other
-€20,000
Cash 2025
€180,782
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €941,118 | €891,294 | -€49,824 | -5.3% |
| Fixed assets | 21/28 | €666,843 | €643,423 | -€23,420 | -3.5% |
| Tangible fixed assets | 22/27 | €666,463 | €643,043 | -€23,420 | -3.5% |
| Land and buildings | 22 | €651,214 | €637,778 | -€13,436 | -2.1% |
| Furniture and vehicles | 24 | €15,249 | €5,265 | -€9,983 | -65.5% |
| Financial fixed assets | 28 | €380 | €380 | = | 0.0% |
| Current assets | 29/58 | €274,275 | €247,871 | -€26,404 | -9.6% |
| Amounts receivable within one year | 40/41 | €56,796 | €63,185 | +€6,389 | +11.2% |
| Trade receivables | 40 | €50,408 | €49,662 | -€747 | -1.5% |
| Other amounts receivable | 41 | €6,388 | €13,524 | +€7,136 | +112% |
| Cash at bank and in hand | 54/58 | €213,236 | €180,782 | -€32,454 | -15.2% |
| Deferred charges and accrued income | 490/1 | €4,243 | €3,904 | -€339 | -8.0% |
| Total equity and liabilities | 10/49 | €941,118 | €891,294 | -€49,824 | -5.3% |
| Equity | 10/15 | €570,778 | €601,787 | +€31,009 | +5.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €377,625 | €407,625 | +€30,000 | +7.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,765 | €45,765 | = | 0.0% |
| Distributable reserves | 133 | €330,000 | €360,000 | +€30,000 | +9.1% |
| Profit (loss) carried forward | 14 | €174,562 | €175,571 | +€1,009 | +0.6% |
| Amounts payable | 17/49 | €370,339 | €289,506 | -€80,833 | -21.8% |
| Amounts payable after more than one year | 17 | €163,292 | €126,370 | -€36,922 | -22.6% |
| Financial debts | 170/4 | €163,292 | €126,370 | -€36,922 | -22.6% |
| Amounts payable within one year | 42/48 | €204,657 | €160,646 | -€44,011 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €36,351 | €36,892 | +€541 | +1.5% |
| Trade debts | 44 | €5,936 | €22,675 | +€16,739 | +282% |
| Suppliers | 440/4 | €5,936 | €22,675 | +€16,739 | +282% |
| Taxes, remuneration and social security | 45 | €32,429 | €39,055 | +€6,625 | +20.4% |
| Taxes | 450/3 | €32,429 | €39,055 | +€6,625 | +20.4% |
| Other amounts payable | 47/48 | €129,941 | €62,025 | -€67,916 | -52.3% |
| Accrued charges and deferred income | 492/3 | €2,390 | €2,491 | +€100 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,590 | €40,172 | -€2,419 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€17,118 | - | +€17,118 | |
| Other operating charges | 640/8 | - | €259 | +€259 | |
| Non-recurring operating charges | 66A | €3,714 | - | -€3,714 | |
| Gross operating margin | 9900 | €130,167 | €120,822 | -€9,345 | -7.2% |
| Operating profit (loss) | 9901 | €100,981 | €80,392 | -€20,589 | -20.4% |
| Financial income | 75/76B | €613 | €802 | +€189 | +30.8% |
| Recurring financial income | 75 | €613 | €802 | +€189 | +30.8% |
| Financial charges | 65/66B | €3,913 | €3,186 | -€727 | -18.6% |
| Recurring financial charges | 65 | €3,913 | €3,186 | -€727 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €97,681 | €78,008 | -€19,673 | -20.1% |
| Income taxes | 67/77 | €34,223 | €26,999 | -€7,224 | -21.1% |
| Profit (loss) for the period | 9904 | €63,458 | €51,009 | -€12,449 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,458 | €51,009 | -€12,449 | -19.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.