JODA: what changed
What changed
JODA
NACE 64.999, Other financial services
filed annual accounts (NBB)
Net result for the year
€115,611
2024 · €52,083+€63,528
Equity
€6.6m
2024 · €6.4m+€115,611
Cash
-
2024 · €13,304-€13,304
Balance sheet total
€7.4m
2024 · €7.3m+€111,558
Largest movements
Assets
- Receivables after one year +€142,500
up €142,500 (+1,900%), from €7,500 to €150,000
Equity and liabilities
- Debts after one year -€129,781
down €129,781 (-17.3%), from €748,662 to €618,880
of which Financial debts: -€124,626
- Reserves +€115,000
up €115,000 (+1.8%), from €6.3m to €6.5m
of which Distributable reserves: +€115,000
- Other debts +€92,800
up €92,800 (+1,289%), from €7,200 to €100,000
Income statement
- Financial income +€100,560
up €100,560 (+200%), from €50,341 to €150,901
- Gross operating margin -€38,943
down €38,943 (-25.3%), from €154,001 to €115,058
- Staff costs -€6,924
down €6,924 (-6.3%), from €110,777 to €103,853
- Financial charges +€5,148
up €5,148 (+22.3%), from €23,116 to €28,263
- Taxes -€4,383
no longer reported in 2025 (was €4,383)
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
€52,083
Gross operating margin
-€38,943
Staff costs
+€6,924
Depreciation
-€4,095
Other operating charges
-€155
Financial income
+€100,560
Financial charges
-€5,148
Taxes
+€4,383
Result 2025
€115,611
raises the resultlowers the result
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
+€127,061
Investment
-€11,551
Financing
-€128,813
Cash 2024
€13,304
From operations (derived)
+€127,061
Net result for the year
+€115,611
Depreciation
+€16,468
Receivables after one year
-€142,500
Receivables within one year
+€13,346
Deferred charges and accrued income
-€625
Trade debts
+€16,314
Tax, wage and social debts
-€10,370
Other debts
+€92,800
Accrued charges and deferred income
+€26,016
Investment (derived)
-€11,551
Investment in fixed assets (net)
-€3,334
Current investments
-€8,217
Financing
-€128,813
Debts after one year
-€129,781
Current portion of long-term debt
+€968
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,274,486 | €7,386,044 | +€111,558 | +1.5% |
| Fixed assets | 21/28 | €6,745,814 | €6,732,679 | -€13,134 | -0.2% |
| Tangible fixed assets | 22/27 | €436,882 | €420,413 | -€16,468 | -3.8% |
| Land and buildings | 22 | €376,803 | €376,803 | = | 0.0% |
| Furniture and vehicles | 24 | €60,078 | €43,610 | -€16,468 | -27.4% |
| Financial fixed assets | 28 | €6,308,932 | €6,312,266 | +€3,334 | +0.1% |
| Current assets | 29/58 | €528,672 | €653,364 | +€124,692 | +23.6% |
| Amounts receivable after more than one year | 29 | €7,500 | €150,000 | +€142,500 | +1,900% |
| Other amounts receivable | 291 | €7,500 | €150,000 | +€142,500 | +1,900% |
| Amounts receivable within one year | 40/41 | €507,869 | €494,523 | -€13,346 | -2.6% |
| Trade receivables | 40 | €45,593 | €32,247 | -€13,346 | -29.3% |
| Other amounts receivable | 41 | €462,276 | €462,276 | = | 0.0% |
| Current investments | 50/53 | - | €8,217 | +€8,217 | |
| Cash at bank and in hand | 54/58 | €13,304 | - | -€13,304 | |
| Deferred charges and accrued income | 490/1 | - | €625 | +€625 | |
| Total equity and liabilities | 10/49 | €7,274,486 | €7,386,044 | +€111,558 | +1.5% |
| Equity | 10/15 | €6,448,064 | €6,563,675 | +€115,611 | +1.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €6,348,000 | €6,463,000 | +€115,000 | +1.8% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €6,338,000 | €6,453,000 | +€115,000 | +1.8% |
| Profit (loss) carried forward | 14 | €64 | €675 | +€611 | +957% |
| Amounts payable | 17/49 | €826,422 | €822,369 | -€4,053 | -0.5% |
| Amounts payable after more than one year | 17 | €748,662 | €618,880 | -€129,781 | -17.3% |
| Financial debts | 170/4 | €737,315 | €612,688 | -€124,626 | -16.9% |
| Other amounts payable | 178/9 | €11,347 | €6,192 | -€5,155 | -45.4% |
| Amounts payable within one year | 42/48 | €62,029 | €161,740 | +€99,711 | +161% |
| Current portion of amounts payable after more than one year | 42 | €23,659 | €24,626 | +€968 | +4.1% |
| Trade debts | 44 | €1,318 | €17,632 | +€16,314 | +1,238% |
| Suppliers | 440/4 | €1,318 | €17,632 | +€16,314 | +1,238% |
| Taxes, remuneration and social security | 45 | €29,852 | €19,482 | -€10,370 | -34.7% |
| Taxes | 450/3 | €16,051 | €5,307 | -€10,745 | -66.9% |
| Remuneration and social security | 454/9 | €13,801 | €14,176 | +€375 | +2.7% |
| Other amounts payable | 47/48 | €7,200 | €100,000 | +€92,800 | +1,289% |
| Accrued charges and deferred income | 492/3 | €15,732 | €41,748 | +€26,016 | +165% |
| Remuneration, social security and pensions | 62 | €110,777 | €103,853 | -€6,924 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,374 | €16,468 | +€4,095 | +33.1% |
| Other operating charges | 640/8 | €1,609 | €1,764 | +€155 | +9.6% |
| Gross operating margin | 9900 | €154,001 | €115,058 | -€38,943 | -25.3% |
| Operating profit (loss) | 9901 | €29,241 | -€7,027 | -€36,268 | |
| Financial income | 75/76B | €50,341 | €150,901 | +€100,560 | +200% |
| Recurring financial income | 75 | €50,341 | €150,901 | +€100,560 | +200% |
| Financial charges | 65/66B | €23,116 | €28,263 | +€5,148 | +22.3% |
| Recurring financial charges | 65 | €23,116 | €28,263 | +€5,148 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €56,466 | €115,611 | +€59,145 | +105% |
| Income taxes | 67/77 | €4,383 | - | -€4,383 | |
| Profit (loss) for the period | 9904 | €52,083 | €115,611 | +€63,528 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €52,083 | €115,611 | +€63,528 | +122% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.