JODAUT: 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.
JODAUT
Largest movements
- Receivables within one year +€9,273
up €9,273 (+81.9%), from €11,328 to €20,600
of which Other amounts receivable: +€15,435
- Cash -€6,331
down €6,331 (-29.3%), from €21,623 to €15,292
mainly Contributions, distributions and other (-€11,765) and Receivables within one year (-€9,273)
- Tangible fixed assets -€3,109
down €3,109 (-21.6%), from €14,391 to €11,282
of which Furniture and vehicles: -€3,713
- Deferred charges and accrued income -€1,323
down €1,323 (-96.3%), from €1,374 to €51
- Other debts +€11,765
up €11,765, from €0 to €11,765
- Reserves -€8,000
down €8,000 (-18.2%), from €44,000 to €36,000
- Tax, wage and social debts -€3,141
down €3,141 (-100%), from €3,141 to €0
of which Remuneration and social security: -€2,127
- Current portion of long-term debt -€2,613
down €2,613 (-100%), from €2,613 to €0
- Gross operating margin -€14,714
down €14,714 (-57.9%), from €25,391 to €10,677
- Taxes -€3,283
down €3,283 (-65.3%), from €5,032 to €1,748
- Depreciation +€555
up €555 (+14.4%), from €3,846 to €4,401
- Other operating charges +€367
up €367 (+43.9%), from €835 to €1,201
- Financial income +€353
up €353 (+181%), from €195 to €548
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 | €59,264 | €57,816 | -€1,448 | -2.4% |
| Fixed assets | 21/28 | €14,391 | €11,282 | -€3,109 | -21.6% |
| Tangible fixed assets | 22/27 | €14,391 | €11,282 | -€3,109 | -21.6% |
| Land and buildings | 22 | €5,977 | €5,366 | -€611 | -10.2% |
| Plant, machinery and equipment | 23 | - | €1,215 | +€1,215 | |
| Furniture and vehicles | 24 | €8,414 | €4,700 | -€3,713 | -44.1% |
| Current assets | 29/58 | €44,874 | €46,535 | +€1,661 | +3.7% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,328 | €20,600 | +€9,273 | +81.9% |
| Trade receivables | 40 | €7,008 | €845 | -€6,162 | -87.9% |
| Other amounts receivable | 41 | €4,320 | €19,755 | +€15,435 | +357% |
| Current investments | 50/53 | €10,049 | €10,092 | +€42 | +0.4% |
| Cash at bank and in hand | 54/58 | €21,623 | €15,292 | -€6,331 | -29.3% |
| Deferred charges and accrued income | 490/1 | €1,374 | €51 | -€1,323 | -96.3% |
| Total equity and liabilities | 10/49 | €59,264 | €57,816 | -€1,448 | -2.4% |
| Equity | 10/15 | €50,040 | €42,032 | -€8,008 | -16.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €44,000 | €36,000 | -€8,000 | -18.2% |
| Distributable reserves | 133 | €44,000 | €36,000 | -€8,000 | -18.2% |
| Profit (loss) carried forward | 14 | €40 | €32 | -€8 | -20.4% |
| Amounts payable | 17/49 | €9,224 | €15,784 | +€6,560 | +71.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,224 | €15,784 | +€6,560 | +71.1% |
| Current portion of amounts payable after more than one year | 42 | €2,613 | €0 | -€2,613 | -100% |
| Trade debts | 44 | €3,470 | €4,020 | +€549 | +15.8% |
| Suppliers | 440/4 | €3,470 | €4,020 | +€549 | +15.8% |
| Taxes, remuneration and social security | 45 | €3,141 | €0 | -€3,141 | -100% |
| Taxes | 450/3 | €1,014 | €0 | -€1,014 | -100% |
| Remuneration and social security | 454/9 | €2,127 | €0 | -€2,127 | -100% |
| Other amounts payable | 47/48 | €0 | €11,765 | +€11,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,846 | €4,401 | +€555 | +14.4% |
| Other operating charges | 640/8 | €835 | €1,201 | +€367 | +43.9% |
| Gross operating margin | 9900 | €25,391 | €10,677 | -€14,714 | -57.9% |
| Operating profit (loss) | 9901 | €20,711 | €5,075 | -€15,636 | -75.5% |
| Financial income | 75/76B | €195 | €548 | +€353 | +181% |
| Recurring financial income | 75 | €195 | €548 | +€353 | +181% |
| Financial charges | 65/66B | €351 | €118 | -€232 | -66.3% |
| Recurring financial charges | 65 | €351 | €118 | -€232 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €20,555 | €5,505 | -€15,050 | -73.2% |
| Income taxes | 67/77 | €5,032 | €1,748 | -€3,283 | -65.3% |
| Profit (loss) for the period | 9904 | €15,523 | €3,756 | -€11,767 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,523 | €3,756 | -€11,767 | -75.8% |
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 18 October 2026 via checked.be.