JoDa Management: 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.
JoDa Management
Largest movements
- Cash +€12,647
up €12,647 (+178%), from €7,121 to €19,768
mainly Net result for the year (+€12,963) and Investment in fixed assets (net) (+€6,672)
- Tangible fixed assets -€6,942
down €6,942 (-76.9%), from €9,027 to €2,085
of which Furniture and vehicles: -€9,027
- Deferred charges and accrued income +€1,182
new in 2025: €1,182
- Profit (loss) carried forward +€10,883
up €10,883, from -€10,883 to €0
- Other debts -€5,980
down €5,980 (-20.1%), from €29,752 to €23,772
- Trade debts -€2,984
down €2,984 (-20.5%), from €14,588 to €11,604
- Tax, wage and social debts +€2,887
up €2,887 (+1,511%), from €191 to €3,078
- Reserves +€2,081
up €2,081, from €0 to €2,081
- Gross operating margin +€29,408
up €29,408, from -€12,234 to €17,174
- Taxes +€2,886
up €2,886 (+1,443%), from €200 to €3,086
- Depreciation -€454
down €454 (-62.7%), from €724 to €270
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 | €36,149 | €43,035 | +€6,886 | +19.0% |
| Fixed assets | 21/28 | €29,027 | €22,085 | -€6,942 | -23.9% |
| Tangible fixed assets | 22/27 | €9,027 | €2,085 | -€6,942 | -76.9% |
| Plant, machinery and equipment | 23 | - | €2,085 | +€2,085 | |
| Furniture and vehicles | 24 | €9,027 | €0 | -€9,027 | -100% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €7,121 | €20,950 | +€13,829 | +194% |
| Cash at bank and in hand | 54/58 | €7,121 | €19,768 | +€12,647 | +178% |
| Deferred charges and accrued income | 490/1 | - | €1,182 | +€1,182 | |
| Total equity and liabilities | 10/49 | €36,149 | €43,035 | +€6,886 | +19.0% |
| Equity | 10/15 | -€8,383 | €4,581 | +€12,963 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €0 | €2,081 | +€2,081 | |
| Distributable reserves | 133 | €0 | €2,081 | +€2,081 | |
| Profit (loss) carried forward | 14 | -€10,883 | €0 | +€10,883 | |
| Amounts payable | 17/49 | €44,531 | €38,455 | -€6,077 | -13.6% |
| Amounts payable within one year | 42/48 | €44,531 | €38,455 | -€6,077 | -13.6% |
| Trade debts | 44 | €14,588 | €11,604 | -€2,984 | -20.5% |
| Suppliers | 440/4 | €14,588 | €11,604 | -€2,984 | -20.5% |
| Taxes, remuneration and social security | 45 | €191 | €3,078 | +€2,887 | +1,511% |
| Taxes | 450/3 | €191 | €3,078 | +€2,887 | +1,511% |
| Other amounts payable | 47/48 | €29,752 | €23,772 | -€5,980 | -20.1% |
| Non-recurring operating income | 76A | - | €18,473 | +€18,473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €270 | -€454 | -62.7% |
| Other operating charges | 640/8 | €699 | €742 | +€43 | +6.1% |
| Gross operating margin | 9900 | -€12,234 | €17,174 | +€29,408 | |
| Operating profit (loss) | 9901 | -€13,657 | €16,162 | +€29,819 | |
| Financial income | 75/76B | €30 | €27 | -€3 | -10.4% |
| Recurring financial income | 75 | €30 | €27 | -€3 | -10.4% |
| Financial charges | 65/66B | €242 | €139 | -€102 | -42.3% |
| Recurring financial charges | 65 | €242 | €139 | -€102 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,869 | €16,050 | +€29,919 | |
| Income taxes | 67/77 | €200 | €3,086 | +€2,886 | +1,443% |
| Profit (loss) for the period | 9904 | -€14,069 | €12,963 | +€27,032 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,069 | €12,963 | +€27,032 |
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 24 October 2026 via checked.be.