JODEMYN: 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.
JODEMYN
Largest movements
- Cash -€25,277
down €25,277 (-34.6%), from €73,155 to €47,878
mainly Current investments (-€12,464) and Provisions (-€10,499)
- Current investments +€12,464
up €12,464 (+10.2%), from €122,250 to €134,714
- Tangible fixed assets -€5,571
down €5,571 (-63.2%), from €8,820 to €3,250
- Receivables within one year -€3,238
down €3,238 (-36.5%), from €8,860 to €5,622
of which Trade receivables: -€2,218
- Provisions -€10,499
down €10,499 (-17.8%), from €59,030 to €48,530
- Reserves -€7,994
down €7,994 (-6.1%), from €131,185 to €123,192
- Tax, wage and social debts -€2,992
down €2,992 (-88.5%), from €3,380 to €387
- Financial income -€38,888
down €38,888 (-94.2%), from €41,260 to €2,373
- Gross operating margin -€8,109
down €8,109 (-186.2%), from -€4,355 to -€12,465
- Taxes -€3,425
down €3,425 (-94.9%), from €3,609 to €185
- Financial charges -€3,040
down €3,040 (-97.7%), from €3,112 to €72
of which Non-recurring financial charges: -€3,040
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 | €213,085 | €191,463 | -€21,622 | -10.1% |
| Fixed assets | 21/28 | €8,820 | €3,250 | -€5,571 | -63.2% |
| Tangible fixed assets | 22/27 | €8,820 | €3,250 | -€5,571 | -63.2% |
| Furniture and vehicles | 24 | €8,820 | €3,250 | -€5,571 | -63.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €204,265 | €188,214 | -€16,051 | -7.9% |
| Amounts receivable within one year | 40/41 | €8,860 | €5,622 | -€3,238 | -36.5% |
| Trade receivables | 40 | €4,162 | €1,944 | -€2,218 | -53.3% |
| Other amounts receivable | 41 | €4,697 | €3,677 | -€1,020 | -21.7% |
| Current investments | 50/53 | €122,250 | €134,714 | +€12,464 | +10.2% |
| Cash at bank and in hand | 54/58 | €73,155 | €47,878 | -€25,277 | -34.6% |
| Total equity and liabilities | 10/49 | €213,085 | €191,463 | -€21,622 | -10.1% |
| Equity | 10/15 | €148,185 | €140,192 | -€7,994 | -5.4% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €131,185 | €123,192 | -€7,994 | -6.1% |
| Distributable reserves | 133 | €131,185 | €123,192 | -€7,994 | -6.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €59,030 | €48,530 | -€10,499 | -17.8% |
| Provisions for liabilities and charges | 160/5 | €59,030 | €48,530 | -€10,499 | -17.8% |
| Other liabilities and charges | 164/5 | €59,030 | €48,530 | -€10,499 | -17.8% |
| Amounts payable | 17/49 | €5,870 | €2,741 | -€3,129 | -53.3% |
| Amounts payable within one year | 42/48 | €5,870 | €2,741 | -€3,129 | -53.3% |
| Trade debts | 44 | €1,039 | €688 | -€351 | -33.8% |
| Suppliers | 440/4 | €1,039 | €688 | -€351 | -33.8% |
| Taxes, remuneration and social security | 45 | €3,380 | €387 | -€2,992 | -88.5% |
| Taxes | 450/3 | €3,380 | €387 | -€2,992 | -88.5% |
| Other amounts payable | 47/48 | €1,452 | €1,666 | +€214 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,571 | €5,571 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,499 | -€10,499 | = | 0.0% |
| Other operating charges | 640/8 | €799 | €907 | +€108 | +13.6% |
| Gross operating margin | 9900 | -€4,355 | -€12,465 | -€8,109 | -186.2% |
| Operating profit (loss) | 9901 | -€226 | -€8,443 | -€8,218 | -3640.8% |
| Financial income | 75/76B | €41,260 | €2,373 | -€38,888 | -94.2% |
| Recurring financial income | 75 | €41,260 | €2,373 | -€38,888 | -94.2% |
| Financial charges | 65/66B | €3,112 | €72 | -€3,040 | -97.7% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.3% |
| Non-recurring financial charges | 66B | €3,040 | €0 | -€3,040 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €37,922 | -€6,143 | -€44,065 | |
| Income taxes | 67/77 | €3,609 | €185 | -€3,425 | -94.9% |
| Profit (loss) for the period | 9904 | €34,313 | -€6,328 | -€40,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,313 | -€6,328 | -€40,641 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.