JODARIN 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.
JODARIN MANAGEMENT
Largest movements
- Cash +€7,189
up €7,189 (+1,777%), from €405 to €7,593
mainly Net result for the year (+€5,441) and Tax, wage and social debts (+€2,908)
- Profit (loss) carried forward +€5,441
up €5,441 (+9.3%), from €58,370 to €63,812
- Tax, wage and social debts +€2,908
up €2,908 (+99.7%), from €2,918 to €5,826
of which Taxes: +€2,908
- Gross operating margin +€8,227
up €8,227 (+1,969%), from €418 to €8,645
- Taxes +€2,385
up €2,385 (+2,909%), from €82 to €2,467
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 | €106,955 | €114,014 | +€7,058 | +6.6% |
| Fixed assets | 21/28 | €100,704 | €100,352 | -€352 | -0.3% |
| Tangible fixed assets | 22/27 | €704 | €352 | -€352 | -50.0% |
| Plant, machinery and equipment | 23 | €704 | €352 | -€352 | -50.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €6,251 | €13,662 | +€7,411 | +119% |
| Amounts receivable within one year | 40/41 | €5,846 | €6,068 | +€222 | +3.8% |
| Trade receivables | 40 | €5,846 | €6,068 | +€222 | +3.8% |
| Cash at bank and in hand | 54/58 | €405 | €7,593 | +€7,189 | +1,777% |
| Total equity and liabilities | 10/49 | €106,955 | €114,014 | +€7,058 | +6.6% |
| Equity | 10/15 | €72,630 | €78,072 | +€5,441 | +7.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,370 | €63,812 | +€5,441 | +9.3% |
| Amounts payable | 17/49 | €34,325 | €35,942 | +€1,617 | +4.7% |
| Amounts payable within one year | 42/48 | €34,325 | €35,942 | +€1,617 | +4.7% |
| Trade debts | 44 | €1,363 | €1,127 | -€236 | -17.3% |
| Suppliers | 440/4 | €1,363 | €1,127 | -€236 | -17.3% |
| Taxes, remuneration and social security | 45 | €2,918 | €5,826 | +€2,908 | +99.7% |
| Taxes | 450/3 | €1,043 | €3,951 | +€2,908 | +279% |
| Remuneration and social security | 454/9 | €1,875 | €1,875 | = | 0.0% |
| Other amounts payable | 47/48 | €30,044 | €28,989 | -€1,055 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €352 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €418 | €8,645 | +€8,227 | +1,969% |
| Operating profit (loss) | 9901 | -€75 | €8,149 | +€8,224 | |
| Financial charges | 65/66B | €161 | €241 | +€79 | +49.2% |
| Recurring financial charges | 65 | €161 | €241 | +€79 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | -€236 | €7,908 | +€8,144 | |
| Income taxes | 67/77 | €82 | €2,467 | +€2,385 | +2,909% |
| Profit (loss) for the period | 9904 | -€318 | €5,441 | +€5,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€318 | €5,441 | +€5,759 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.