JODECO CONSULTING: 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 CONSULTING
Largest movements
- Cash -€21,991
down €21,991 (-46.6%), from €47,166 to €25,176
mainly Contributions, distributions and other (-€49,195) and Receivables within one year (-€16,078)
- Receivables within one year +€16,078
up €16,078 (+144%), from €11,171 to €27,249
of which Trade receivables: +€16,094
- Tangible fixed assets +€7,816
up €7,816 (+1,215%), from €644 to €8,459
of which Furniture and vehicles: +€8,047
- Tax, wage and social debts +€2,284
up €2,284 (+27.9%), from €8,179 to €10,462
- Depreciation +€5,651
up €5,651 (+2,444%), from €231 to €5,882
- Gross operating margin +€5,275
up €5,275 (+8.3%), from €63,328 to €68,604
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 | €59,424 | €61,498 | +€2,074 | +3.5% |
| Fixed assets | 21/28 | €644 | €8,459 | +€7,816 | +1,215% |
| Tangible fixed assets | 22/27 | €644 | €8,459 | +€7,816 | +1,215% |
| Plant, machinery and equipment | 23 | €644 | €412 | -€231 | -35.9% |
| Furniture and vehicles | 24 | - | €8,047 | +€8,047 | |
| Current assets | 29/58 | €58,780 | €53,039 | -€5,742 | -9.8% |
| Amounts receivable within one year | 40/41 | €11,171 | €27,249 | +€16,078 | +144% |
| Trade receivables | 40 | €11,155 | €27,249 | +€16,094 | +144% |
| Other amounts receivable | 41 | €16 | €0 | -€16 | -100% |
| Cash at bank and in hand | 54/58 | €47,166 | €25,176 | -€21,991 | -46.6% |
| Deferred charges and accrued income | 490/1 | €443 | €614 | +€171 | +38.7% |
| Total equity and liabilities | 10/49 | €59,424 | €61,498 | +€2,074 | +3.5% |
| Equity | 10/15 | €1 | €1 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €59,423 | €61,497 | +€2,074 | +3.5% |
| Amounts payable within one year | 42/48 | €59,423 | €61,497 | +€2,074 | +3.5% |
| Trade debts | 44 | €1,024 | €1,098 | +€74 | +7.2% |
| Suppliers | 440/4 | €1,024 | €1,098 | +€74 | +7.2% |
| Taxes, remuneration and social security | 45 | €8,179 | €10,462 | +€2,284 | +27.9% |
| Taxes | 450/3 | €8,179 | €10,462 | +€2,284 | +27.9% |
| Other amounts payable | 47/48 | €50,220 | €49,937 | -€283 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €5,882 | +€5,651 | +2,444% |
| Other operating charges | 640/8 | €592 | €718 | +€127 | +21.4% |
| Gross operating margin | 9900 | €63,328 | €68,604 | +€5,275 | +8.3% |
| Operating profit (loss) | 9901 | €62,505 | €62,003 | -€502 | -0.8% |
| Financial charges | 65/66B | €410 | €196 | -€214 | -52.3% |
| Recurring financial charges | 65 | €410 | €196 | -€214 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €62,095 | €61,807 | -€288 | -0.5% |
| Income taxes | 67/77 | €12,616 | €12,612 | -€5 | 0.0% |
| Profit (loss) for the period | 9904 | €49,479 | €49,195 | -€283 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,479 | €49,195 | -€283 | -0.6% |
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 28 October 2026 via checked.be.