JoDa: 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.
JoDa
Largest movements
- Receivables within one year +€15,681
up €15,681 (+426.6%), from €3,676 to €19,357
of which Trade receivables: +€15,681
- Tangible fixed assets -€9,423
down €9,423 (-21.9%), from €43,034 to €33,611
of which Leasing and similar rights: -€8,667
- Cash +€5,161
up €5,161 (+36.1%), from €14,291 to €19,452
mainly Net result for the year (+€39,353) and Depreciation (+€9,423)
- Deferred charges and accrued income -€1,916
down €1,916 (-99.1%), from €1,934 to €18
- Profit (loss) carried forward +€39,353
up €39,353 (+24.7%), from -€159,215 to -€119,862
- Other debts -€18,238
down €18,238 (-22.4%), from €81,269 to €63,031
- Current portion of long-term debt -€8,260
down €8,260 (-52.3%), from €15,805 to €7,545
- Debts after one year -€6,252
down €6,252 (-6.3%), from €99,182 to €92,931
- Tax, wage and social debts +€3,312
up €3,312 (+80.8%), from €4,100 to €7,412
- Gross operating margin +€6,109
up €6,109 (+13.4%), from €45,711 to €51,821
- Depreciation +€6,086
up €6,086 (+182.4%), from €3,337 to €9,423
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 | €62,935 | €72,438 | +€9,503 | +15.1% |
| Fixed assets | 21/28 | €43,034 | €33,611 | -€9,423 | -21.9% |
| Tangible fixed assets | 22/27 | €43,034 | €33,611 | -€9,423 | -21.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,278 | €1,523 | -€756 | -33.2% |
| Leasing and similar rights | 25 | €40,755 | €32,088 | -€8,667 | -21.3% |
| Current assets | 29/58 | €19,901 | €38,827 | +€18,926 | +95.1% |
| Amounts receivable within one year | 40/41 | €3,676 | €19,357 | +€15,681 | +426.6% |
| Trade receivables | 40 | €3,544 | €19,225 | +€15,681 | +442.4% |
| Other amounts receivable | 41 | €132 | €132 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,291 | €19,452 | +€5,161 | +36.1% |
| Deferred charges and accrued income | 490/1 | €1,934 | €18 | -€1,916 | -99.1% |
| Total equity and liabilities | 10/49 | €62,935 | €72,438 | +€9,503 | +15.1% |
| Equity | 10/15 | -€140,615 | -€101,262 | +€39,353 | +28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,215 | -€119,862 | +€39,353 | +24.7% |
| Amounts payable | 17/49 | €203,550 | €173,700 | -€29,850 | -14.7% |
| Amounts payable after more than one year | 17 | €99,182 | €92,931 | -€6,252 | -6.3% |
| Financial debts | 170/4 | €99,182 | €92,931 | -€6,252 | -6.3% |
| Amounts payable within one year | 42/48 | €102,462 | €80,769 | -€21,692 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €15,805 | €7,545 | -€8,260 | -52.3% |
| Trade debts | 44 | €1,288 | €2,782 | +€1,494 | +116.0% |
| Suppliers | 440/4 | €1,288 | €2,782 | +€1,494 | +116.0% |
| Taxes, remuneration and social security | 45 | €4,100 | €7,412 | +€3,312 | +80.8% |
| Taxes | 450/3 | €4,100 | €7,412 | +€3,312 | +80.8% |
| Other amounts payable | 47/48 | €81,269 | €63,031 | -€18,238 | -22.4% |
| Accrued charges and deferred income | 492/3 | €1,906 | - | -€1,906 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,337 | €9,423 | +€6,086 | +182.4% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €45,711 | €51,821 | +€6,109 | +13.4% |
| Operating profit (loss) | 9901 | €42,312 | €42,336 | +€23 | +0.1% |
| Financial charges | 65/66B | €2,776 | €2,332 | -€445 | -16.0% |
| Recurring financial charges | 65 | €2,776 | €2,332 | -€445 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €39,536 | €40,004 | +€468 | +1.2% |
| Income taxes | 67/77 | €163 | €651 | +€488 | +300.1% |
| Profit (loss) for the period | 9904 | €39,374 | €39,353 | -€21 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,374 | €39,353 | -€21 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.