JODEMI: 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.
JODEMI
Largest movements
- Receivables within one year -€1,572
down €1,572 (-34.5%), from €4,559 to €2,987
of which Trade receivables: -€1,112
- Tangible fixed assets +€368
up €368 (+40.5%), from €908 to €1,276
- Cash -€118
down €118 (-3.4%), from €3,474 to €3,356
mainly Other debts (-€3,177) and Investment in fixed assets (net) (-€991)
- Other debts -€3,177
down €3,177 (-30.9%), from €10,270 to €7,092
- Profit (loss) carried forward +€2,868
up €2,868 (+23.4%), from -€12,234 to -€9,366
- Trade debts -€533
down €533 (-49.0%), from €1,087 to €554
- Tax, wage and social debts -€481
down €481 (-13.0%), from €3,700 to €3,219
- Other operating charges -€2,567
down €2,567 (-82.5%), from €3,111 to €544
- Gross operating margin -€1,397
down €1,397 (-20.3%), from €6,874 to €5,477
- Financial charges -€827
down €827 (-93.8%), from €881 to €54
- Taxes +€436
up €436 (+44.9%), from €971 to €1,408
- Depreciation -€227
down €227 (-26.7%), from €851 to €623
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.
Cash bridge derived
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 | €9,022 | €7,699 | -€1,323 | -14.7% |
| Fixed assets | 21/28 | €988 | €1,356 | +€368 | +37.2% |
| Tangible fixed assets | 22/27 | €908 | €1,276 | +€368 | +40.5% |
| Plant, machinery and equipment | 23 | €908 | €1,276 | +€368 | +40.5% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €8,033 | €6,343 | -€1,691 | -21.0% |
| Amounts receivable within one year | 40/41 | €4,559 | €2,987 | -€1,572 | -34.5% |
| Trade receivables | 40 | €4,099 | €2,987 | -€1,112 | -27.1% |
| Other amounts receivable | 41 | €460 | - | -€460 | |
| Cash at bank and in hand | 54/58 | €3,474 | €3,356 | -€118 | -3.4% |
| Total equity and liabilities | 10/49 | €9,022 | €7,699 | -€1,323 | -14.7% |
| Equity | 10/15 | -€6,034 | -€3,166 | +€2,868 | +47.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,234 | -€9,366 | +€2,868 | +23.4% |
| Amounts payable | 17/49 | €15,056 | €10,865 | -€4,191 | -27.8% |
| Amounts payable within one year | 42/48 | €15,056 | €10,865 | -€4,191 | -27.8% |
| Trade debts | 44 | €1,087 | €554 | -€533 | -49.0% |
| Suppliers | 440/4 | €1,087 | €554 | -€533 | -49.0% |
| Taxes, remuneration and social security | 45 | €3,700 | €3,219 | -€481 | -13.0% |
| Taxes | 450/3 | €3,700 | €3,219 | -€481 | -13.0% |
| Other amounts payable | 47/48 | €10,270 | €7,092 | -€3,177 | -30.9% |
| Non-recurring operating income | 76A | €7,272 | - | -€7,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €623 | -€227 | -26.7% |
| Other operating charges | 640/8 | €3,111 | €544 | -€2,567 | -82.5% |
| Gross operating margin | 9900 | €6,874 | €5,477 | -€1,397 | -20.3% |
| Operating profit (loss) | 9901 | €2,913 | €4,310 | +€1,397 | +48.0% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €881 | €54 | -€827 | -93.8% |
| Recurring financial charges | 65 | €881 | €54 | -€827 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | €2,032 | €4,276 | +€2,244 | +110.5% |
| Income taxes | 67/77 | €971 | €1,408 | +€436 | +44.9% |
| Profit (loss) for the period | 9904 | €1,060 | €2,868 | +€1,808 | +170.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,060 | €2,868 | +€1,808 | +170.5% |
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 10 October 2026 via checked.be.