JE PODOLOOG: 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.
JE PODOLOOG
Largest movements
- Receivables within one year -€14,666
down €14,666 (-77.4%), from €18,941 to €4,275
of which Trade receivables: -€16,147
- Cash +€12,316
up €12,316 (+448%), from €2,748 to €15,064
mainly Receivables within one year (+€14,666) and Depreciation (+€2,560)
- Tangible fixed assets -€2,560
down €2,560 (-26.6%), from €9,611 to €7,051
of which Plant, machinery and equipment: -€1,649
- Deferred charges and accrued income +€2,172
up €2,172 (+83.0%), from €2,617 to €4,788
- Tax, wage and social debts -€2,388
down €2,388 (-63.7%), from €3,750 to €1,362
- Other debts -€1,545
no longer reported in 2025 (was €1,545)
- Trade debts +€1,317
up €1,317 (+42.6%), from €3,089 to €4,406
- Gross operating margin -€10,422
down €10,422 (-58.2%), from €17,910 to €7,488
- Taxes -€1,388
down €1,388 (-37.0%), from €3,750 to €2,362
- Depreciation +€1,192
up €1,192 (+87.2%), from €1,368 to €2,560
- Other operating charges +€232
up €232 (+17.9%), from €1,291 to €1,523
- Staff costs +€198
up €198 (+179%), from €110 to €309
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.
Derived cash bridge
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 | €34,342 | €31,875 | -€2,467 | -7.2% |
| Fixed assets | 21/28 | €9,611 | €7,051 | -€2,560 | -26.6% |
| Tangible fixed assets | 22/27 | €9,611 | €7,051 | -€2,560 | -26.6% |
| Plant, machinery and equipment | 23 | €7,364 | €5,715 | -€1,649 | -22.4% |
| Furniture and vehicles | 24 | €2,247 | €1,335 | -€911 | -40.6% |
| Current assets | 29/58 | €24,731 | €24,824 | +€93 | +0.4% |
| Stocks and contracts in progress | 3 | €425 | €697 | +€272 | +64.1% |
| Stocks | 30/36 | €425 | €697 | +€272 | +64.1% |
| Amounts receivable within one year | 40/41 | €18,941 | €4,275 | -€14,666 | -77.4% |
| Trade receivables | 40 | €18,941 | €2,794 | -€16,147 | -85.2% |
| Other amounts receivable | 41 | - | €1,481 | +€1,481 | |
| Cash at bank and in hand | 54/58 | €2,748 | €15,064 | +€12,316 | +448% |
| Deferred charges and accrued income | 490/1 | €2,617 | €4,788 | +€2,172 | +83.0% |
| Total equity and liabilities | 10/49 | €34,342 | €31,875 | -€2,467 | -7.2% |
| Equity | 10/15 | €25,921 | €26,107 | +€186 | +0.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €10,921 | €11,107 | +€186 | +1.7% |
| Distributable reserves | 133 | €10,921 | €11,107 | +€186 | +1.7% |
| Amounts payable | 17/49 | €8,420 | €5,767 | -€2,653 | -31.5% |
| Amounts payable within one year | 42/48 | €8,420 | €5,767 | -€2,653 | -31.5% |
| Financial debts | 43 | €36 | - | -€36 | |
| Credit institutions | 430/8 | €36 | - | -€36 | |
| Trade debts | 44 | €3,089 | €4,406 | +€1,317 | +42.6% |
| Suppliers | 440/4 | €3,089 | €4,406 | +€1,317 | +42.6% |
| Taxes, remuneration and social security | 45 | €3,750 | €1,362 | -€2,388 | -63.7% |
| Taxes | 450/3 | €3,750 | €1,362 | -€2,388 | -63.7% |
| Other amounts payable | 47/48 | €1,545 | - | -€1,545 | |
| Non-recurring operating income | 76A | - | €1,557 | +€1,557 | |
| Remuneration, social security and pensions | 62 | €110 | €309 | +€198 | +179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €2,560 | +€1,192 | +87.2% |
| Other operating charges | 640/8 | €1,291 | €1,523 | +€232 | +17.9% |
| Gross operating margin | 9900 | €17,910 | €7,488 | -€10,422 | -58.2% |
| Operating profit (loss) | 9901 | €15,141 | €3,097 | -€12,044 | -79.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €471 | €549 | +€78 | +16.5% |
| Recurring financial charges | 65 | €471 | €549 | +€78 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €14,671 | €2,548 | -€12,123 | -82.6% |
| Income taxes | 67/77 | €3,750 | €2,362 | -€1,388 | -37.0% |
| Profit (loss) for the period | 9904 | €10,921 | €186 | -€10,735 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,921 | €186 | -€10,735 | -98.3% |
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 31 October 2026 via checked.be.