JODEBA: 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.
JODEBA
Largest movements
- Cash -€9,507
down €9,507 (-4.1%), from €230,633 to €221,126
mainly Contributions, distributions and other (-€200,000) and Tax, wage and social debts (-€1,731)
- Reserves -€7,870
down €7,870 (-83.7%), from €9,402 to €1,532
- Gross operating margin -€9,526
down €9,526 (-3.6%), from €261,240 to €251,714
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 | €255,352 | €245,074 | -€10,278 | -4.0% |
| Fixed assets | 21/28 | €30 | €0 | -€30 | -100% |
| Tangible fixed assets | 22/27 | €30 | €0 | -€30 | -100% |
| Plant, machinery and equipment | 23 | €30 | €0 | -€30 | -100% |
| Current assets | 29/58 | €255,322 | €245,074 | -€10,247 | -4.0% |
| Amounts receivable within one year | 40/41 | €24,553 | €23,268 | -€1,286 | -5.2% |
| Trade receivables | 40 | €18,788 | €19,162 | +€374 | +2.0% |
| Other amounts receivable | 41 | €5,766 | €4,106 | -€1,659 | -28.8% |
| Cash at bank and in hand | 54/58 | €230,633 | €221,126 | -€9,507 | -4.1% |
| Deferred charges and accrued income | 490/1 | €135 | €680 | +€545 | +404% |
| Total equity and liabilities | 10/49 | €255,352 | €245,074 | -€10,278 | -4.0% |
| Equity | 10/15 | €11,902 | €4,032 | -€7,870 | -66.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,402 | €1,532 | -€7,870 | -83.7% |
| Distributable reserves | 133 | €9,402 | €1,532 | -€7,870 | -83.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €243,450 | €241,042 | -€2,408 | -1.0% |
| Amounts payable within one year | 42/48 | €243,450 | €241,042 | -€2,408 | -1.0% |
| Trade debts | 44 | €1,237 | €412 | -€825 | -66.7% |
| Suppliers | 440/4 | €1,237 | €412 | -€825 | -66.7% |
| Taxes, remuneration and social security | 45 | €72,208 | €70,478 | -€1,731 | -2.4% |
| Taxes | 450/3 | €68,648 | €67,345 | -€1,303 | -1.9% |
| Remuneration and social security | 454/9 | €3,560 | €3,132 | -€428 | -12.0% |
| Other amounts payable | 47/48 | €170,005 | €170,152 | +€148 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73 | €30 | -€43 | -59.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €261,240 | €251,714 | -€9,526 | -3.6% |
| Operating profit (loss) | 9901 | €260,654 | €251,157 | -€9,497 | -3.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €125 | €641 | +€517 | +415% |
| Recurring financial charges | 65 | €125 | €641 | +€517 | +415% |
| Profit (loss) for the period before taxes | 9903 | €260,529 | €250,515 | -€10,014 | -3.8% |
| Income taxes | 67/77 | €60,646 | €58,385 | -€2,260 | -3.7% |
| Profit (loss) for the period | 9904 | €199,883 | €192,130 | -€7,753 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €199,883 | €192,130 | -€7,753 | -3.9% |
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 29 October 2026 via checked.be.