JODEMA 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.
JODEMA CONSULTING
Largest movements
- Cash +€64,036
up €64,036 (+149%), from €43,005 to €107,041
mainly Net result for the year (+€42,847) and Receivables within one year (+€13,314)
- Receivables within one year -€13,314
down €13,314 (-20.6%), from €64,776 to €51,461
of which Trade receivables: -€28,173
- Profit (loss) carried forward +€42,847
up €42,847 (+67.9%), from €63,084 to €105,931
- Tax, wage and social debts +€10,019
up €10,019 (+26.3%), from €38,119 to €48,138
- Gross operating margin -€28,370
down €28,370 (-34.1%), from €83,089 to €54,719
- Taxes -€7,309
down €7,309 (-37.1%), from €19,709 to €12,400
- Financial income +€1,204
up €1,204 (+206%), from €583 to €1,787
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.
Derived cash bridge
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 | €108,270 | €160,099 | +€51,830 | +47.9% |
| Fixed assets | 21/28 | €489 | €1,597 | +€1,108 | +226% |
| Tangible fixed assets | 22/27 | €489 | €1,597 | +€1,108 | +226% |
| Plant, machinery and equipment | 23 | - | €950 | +€950 | |
| Furniture and vehicles | 24 | €489 | €647 | +€158 | +32.2% |
| Current assets | 29/58 | €107,781 | €158,503 | +€50,722 | +47.1% |
| Amounts receivable within one year | 40/41 | €64,776 | €51,461 | -€13,314 | -20.6% |
| Trade receivables | 40 | €42,692 | €14,519 | -€28,173 | -66.0% |
| Other amounts receivable | 41 | €22,083 | €36,942 | +€14,859 | +67.3% |
| Cash at bank and in hand | 54/58 | €43,005 | €107,041 | +€64,036 | +149% |
| Total equity and liabilities | 10/49 | €108,270 | €160,099 | +€51,830 | +47.9% |
| Equity | 10/15 | €66,084 | €108,931 | +€42,847 | +64.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,084 | €105,931 | +€42,847 | +67.9% |
| Amounts payable | 17/49 | €42,186 | €51,168 | +€8,982 | +21.3% |
| Amounts payable within one year | 42/48 | €42,186 | €51,168 | +€8,982 | +21.3% |
| Trade debts | 44 | €4,067 | €3,030 | -€1,037 | -25.5% |
| Suppliers | 440/4 | €4,067 | €3,030 | -€1,037 | -25.5% |
| Taxes, remuneration and social security | 45 | €38,119 | €48,138 | +€10,019 | +26.3% |
| Taxes | 450/3 | €38,119 | €48,138 | +€10,019 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €623 | €637 | +€14 | +2.2% |
| Other operating charges | 640/8 | - | €363 | +€363 | |
| Gross operating margin | 9900 | €83,089 | €54,719 | -€28,370 | -34.1% |
| Operating profit (loss) | 9901 | €82,466 | €53,719 | -€28,746 | -34.9% |
| Financial income | 75/76B | €583 | €1,787 | +€1,204 | +206% |
| Recurring financial income | 75 | €583 | €1,787 | +€1,204 | +206% |
| Financial charges | 65/66B | €256 | €259 | +€3 | +1.1% |
| Recurring financial charges | 65 | €256 | €259 | +€3 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €82,793 | €55,247 | -€27,546 | -33.3% |
| Income taxes | 67/77 | €19,709 | €12,400 | -€7,309 | -37.1% |
| Profit (loss) for the period | 9904 | €63,084 | €42,847 | -€20,237 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,084 | €42,847 | -€20,237 | -32.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.