JODELEK: what changed
Two fiscal 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.
JODELEK
Largest movements
- Tangible fixed assets +€78,338
up €78,338 (+39.8%), from €197,064 to €275,402
of which Leasing and similar rights: +€101,330
- Cash -€69,354
down €69,354 (-77.0%), from €90,080 to €20,726
mainly Contributions, distributions and other (-€176,166) and Investment in fixed assets (net) (-€112,687)
- Stocks and contracts -€22,750
down €22,750 (-50.0%), from €45,495 to €22,745
- Receivables within one year +€16,376
up €16,376 (+35.1%), from €46,624 to €63,000
of which Trade receivables: +€11,825
- Profit (loss) carried forward -€134,885
down €134,885 (-76.9%), from €175,333 to €40,448
- Debts after one year +€66,166
up €66,166 (+63.0%), from €104,943 to €171,110
- Other debts +€37,528
up €37,528 (+106.0%), from €35,396 to €72,924
- Current portion of long-term debt +€22,463
up €22,463 (+97.9%), from €22,945 to €45,407
- Trade debts +€15,486
up €15,486 (+84.1%), from €18,417 to €33,903
- Gross operating margin +€31,979
up €31,979 (+49.0%), from €65,288 to €97,268
- Financial charges +€3,640
up €3,640 (+52.2%), from €6,979 to €10,619
- Taxes +€3,318
up €3,318 (+64.4%), from €5,155 to €8,473
- Depreciation +€2,325
up €2,325 (+7.3%), from €32,023 to €34,349
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €380,667 | €383,535 | +€2,869 | +0.8% |
| Fixed assets | 21/28 | €197,064 | €275,402 | +€78,338 | +39.8% |
| Tangible fixed assets | 22/27 | €197,064 | €275,402 | +€78,338 | +39.8% |
| Land and buildings | 22 | €102,011 | €99,131 | -€2,880 | -2.8% |
| Plant, machinery and equipment | 23 | €43,209 | €30,478 | -€12,731 | -29.5% |
| Furniture and vehicles | 24 | €14,092 | €6,711 | -€7,381 | -52.4% |
| Leasing and similar rights | 25 | €37,752 | €139,082 | +€101,330 | +268.4% |
| Current assets | 29/58 | €183,603 | €108,133 | -€75,469 | -41.1% |
| Stocks and contracts in progress | 3 | €45,495 | €22,745 | -€22,750 | -50.0% |
| Stocks | 30/36 | €45,495 | €22,745 | -€22,750 | -50.0% |
| Amounts receivable within one year | 40/41 | €46,624 | €63,000 | +€16,376 | +35.1% |
| Trade receivables | 40 | €31,927 | €43,752 | +€11,825 | +37.0% |
| Other amounts receivable | 41 | €14,697 | €19,247 | +€4,550 | +31.0% |
| Cash at bank and in hand | 54/58 | €90,080 | €20,726 | -€69,354 | -77.0% |
| Deferred charges and accrued income | 490/1 | €1,403 | €1,662 | +€259 | +18.4% |
| Total equity and liabilities | 10/49 | €380,667 | €383,535 | +€2,869 | +0.8% |
| Equity | 10/15 | €178,333 | €43,448 | -€134,885 | -75.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,333 | €40,448 | -€134,885 | -76.9% |
| Amounts payable | 17/49 | €202,334 | €340,088 | +€137,754 | +68.1% |
| Amounts payable after more than one year | 17 | €104,943 | €171,110 | +€66,166 | +63.0% |
| Financial debts | 170/4 | €104,943 | €171,110 | +€66,166 | +63.0% |
| Amounts payable within one year | 42/48 | €97,391 | €163,228 | +€65,837 | +67.6% |
| Current portion of amounts payable after more than one year | 42 | €22,945 | €45,407 | +€22,463 | +97.9% |
| Trade debts | 44 | €18,417 | €33,903 | +€15,486 | +84.1% |
| Suppliers | 440/4 | €18,417 | €33,903 | +€15,486 | +84.1% |
| Advances received on contracts in progress | 46 | €10,000 | €0 | -€10,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,633 | €10,993 | +€360 | +3.4% |
| Taxes | 450/3 | €9,133 | €9,493 | +€360 | +3.9% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €35,396 | €72,924 | +€37,528 | +106.0% |
| Accrued charges and deferred income | 492/3 | - | €5,750 | +€5,750 | |
| Non-recurring operating income | 76A | - | €20,593 | +€20,593 | |
| Remuneration, social security and pensions | 62 | - | €199 | +€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,023 | €34,349 | +€2,325 | +7.3% |
| Other operating charges | 640/8 | €2,307 | €1,543 | -€764 | -33.1% |
| Non-recurring operating charges | 66A | - | €1,185 | +€1,185 | |
| Gross operating margin | 9900 | €65,288 | €97,268 | +€31,979 | +49.0% |
| Operating profit (loss) | 9901 | €30,958 | €59,992 | +€29,034 | +93.8% |
| Financial income | 75/76B | - | €380 | +€380 | |
| Recurring financial income | 75 | - | €380 | +€380 | |
| Financial charges | 65/66B | €6,979 | €10,619 | +€3,640 | +52.2% |
| Recurring financial charges | 65 | €6,979 | €10,619 | +€3,640 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | €23,979 | €49,753 | +€25,775 | +107.5% |
| Income taxes | 67/77 | €5,155 | €8,473 | +€3,318 | +64.4% |
| Profit (loss) for the period | 9904 | €18,824 | €41,281 | +€22,457 | +119.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,824 | €41,281 | +€22,457 | +119.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.