Jodeco Construct: 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.
Jodeco Construct
Largest movements
- Receivables within one year -€8,274
down €8,274 (-92.9%), from €8,911 to €636
of which Trade receivables: -€8,298
- Deferred charges and accrued income -€2,152
down €2,152 (-38.4%), from €5,607 to €3,454
- Cash +€856
up €856 (+208.1%), from €411 to €1,267
mainly Receivables within one year (+€8,274) and Deferred charges and accrued income (+€2,152)
- Tangible fixed assets -€800
down €800 (-21.0%), from €3,816 to €3,016
- Other debts -€6,533
down €6,533 (-50.1%), from €13,041 to €6,508
- Reserves -€2,612
down €2,612 (-62.9%), from €4,155 to €1,544
- Tax, wage and social debts -€751
down €751 (-100.0%), from €751 to €0
- Trade debts -€475
down €475 (-36.6%), from €1,297 to €822
- Gross operating margin -€1,842
down €1,842, from €1,003 to -€839
- Depreciation +€616
up €616 (+334.5%), from €184 to €800
- Taxes +€335
up €335, from €0 to €335
- Financial income -€262
down €262 (-98.7%), from €265 to €3
- Other operating charges -€251
down €251 (-30.0%), from €836 to €585
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,744 | €11,374 | -€10,370 | -47.7% |
| Fixed assets | 21/28 | €6,816 | €6,016 | -€800 | -11.7% |
| Tangible fixed assets | 22/27 | €3,816 | €3,016 | -€800 | -21.0% |
| Plant, machinery and equipment | 23 | €3,816 | €3,016 | -€800 | -21.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €14,928 | €5,358 | -€9,570 | -64.1% |
| Amounts receivable within one year | 40/41 | €8,911 | €636 | -€8,274 | -92.9% |
| Trade receivables | 40 | €8,298 | €0 | -€8,298 | -100.0% |
| Other amounts receivable | 41 | €612 | €636 | +€24 | +3.9% |
| Cash at bank and in hand | 54/58 | €411 | €1,267 | +€856 | +208.1% |
| Deferred charges and accrued income | 490/1 | €5,607 | €3,454 | -€2,152 | -38.4% |
| Total equity and liabilities | 10/49 | €21,744 | €11,374 | -€10,370 | -47.7% |
| Equity | 10/15 | €6,655 | €4,044 | -€2,612 | -39.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,155 | €1,544 | -€2,612 | -62.9% |
| Distributable reserves | 133 | €4,155 | €1,544 | -€2,612 | -62.9% |
| Amounts payable | 17/49 | €15,089 | €7,330 | -€7,759 | -51.4% |
| Amounts payable within one year | 42/48 | €15,089 | €7,330 | -€7,759 | -51.4% |
| Trade debts | 44 | €1,297 | €822 | -€475 | -36.6% |
| Suppliers | 440/4 | €1,297 | €822 | -€475 | -36.6% |
| Taxes, remuneration and social security | 45 | €751 | €0 | -€751 | -100.0% |
| Taxes | 450/3 | €751 | €0 | -€751 | -100.0% |
| Other amounts payable | 47/48 | €13,041 | €6,508 | -€6,533 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €800 | +€616 | +334.5% |
| Other operating charges | 640/8 | €836 | €585 | -€251 | -30.0% |
| Gross operating margin | 9900 | €1,003 | -€839 | -€1,842 | |
| Operating profit (loss) | 9901 | -€17 | -€2,224 | -€2,207 | -12713.8% |
| Financial income | 75/76B | €265 | €3 | -€262 | -98.7% |
| Recurring financial income | 75 | €265 | €3 | -€262 | -98.7% |
| Financial charges | 65/66B | €77 | €56 | -€21 | -27.5% |
| Recurring financial charges | 65 | €77 | €56 | -€21 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €171 | -€2,277 | -€2,448 | |
| Income taxes | 67/77 | €0 | €335 | +€335 | |
| Profit (loss) for the period | 9904 | €171 | -€2,612 | -€2,783 | |
| Profit (loss) for the period to be appropriated | 9905 | €171 | -€2,612 | -€2,783 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.