JODEP: 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.
JODEP
Largest movements
- Receivables within one year -€8,812
down €8,812 (-35.9%), from €24,542 to €15,730
- Debts after one year -€19,299
down €19,299 (-32.6%), from €59,284 to €39,985
- Tax, wage and social debts -€10,856
down €10,856 (-44.3%), from €24,500 to €13,644
- Short-term financial debts +€9,988
new in 2025: €9,988
- Other debts +€8,451
up €8,451 (+8.2%), from €103,499 to €111,950
- Gross operating margin -€4,124
down €4,124 (-19.6%), from €21,022 to €16,897
- Other operating charges -€2,175
down €2,175 (-70.4%), from €3,091 to €915
- Financial charges +€1,854
up €1,854 (+15.6%), from €11,908 to €13,762
- Taxes -€1,501
down €1,501 (-64.9%), from €2,313 to €813
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 | €470,509 | €461,614 | -€8,895 | -1.9% |
| Fixed assets | 21/28 | €445,510 | €445,510 | = | 0.0% |
| Financial fixed assets | 28 | €445,510 | €445,510 | = | 0.0% |
| Current assets | 29/58 | €24,999 | €16,104 | -€8,895 | -35.6% |
| Amounts receivable within one year | 40/41 | €24,542 | €15,730 | -€8,812 | -35.9% |
| Trade receivables | 40 | €24,542 | €15,730 | -€8,812 | -35.9% |
| Cash at bank and in hand | 54/58 | €107 | €0 | -€107 | -100% |
| Deferred charges and accrued income | 490/1 | €350 | €374 | +€24 | +6.9% |
| Total equity and liabilities | 10/49 | €470,509 | €461,614 | -€8,895 | -1.9% |
| Equity | 10/15 | €252,817 | €254,287 | +€1,469 | +0.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €152,817 | €154,287 | +€1,469 | +1.0% |
| Distributable reserves | 133 | €152,817 | €154,287 | +€1,469 | +1.0% |
| Amounts payable | 17/49 | €217,691 | €207,327 | -€10,364 | -4.8% |
| Amounts payable after more than one year | 17 | €59,284 | €39,985 | -€19,299 | -32.6% |
| Financial debts | 170/4 | €59,284 | €39,985 | -€19,299 | -32.6% |
| Amounts payable within one year | 42/48 | €151,453 | €159,500 | +€8,048 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €18,299 | €19,299 | +€1,000 | +5.5% |
| Financial debts | 43 | - | €9,988 | +€9,988 | |
| Credit institutions | 430/8 | - | €9,988 | +€9,988 | |
| Trade debts | 44 | €5,155 | €4,620 | -€535 | -10.4% |
| Suppliers | 440/4 | €5,155 | €4,620 | -€535 | -10.4% |
| Taxes, remuneration and social security | 45 | €24,500 | €13,644 | -€10,856 | -44.3% |
| Taxes | 450/3 | €24,500 | €13,644 | -€10,856 | -44.3% |
| Other amounts payable | 47/48 | €103,499 | €111,950 | +€8,451 | +8.2% |
| Accrued charges and deferred income | 492/3 | €6,955 | €7,842 | +€888 | +12.8% |
| Other operating charges | 640/8 | €3,091 | €915 | -€2,175 | -70.4% |
| Gross operating margin | 9900 | €21,022 | €16,897 | -€4,124 | -19.6% |
| Operating profit (loss) | 9901 | €17,931 | €15,982 | -€1,949 | -10.9% |
| Financial income | 75/76B | €166 | €62 | -€104 | -62.9% |
| Recurring financial income | 75 | €166 | €62 | -€104 | -62.9% |
| Financial charges | 65/66B | €11,908 | €13,762 | +€1,854 | +15.6% |
| Recurring financial charges | 65 | €11,908 | €13,762 | +€1,854 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €6,189 | €2,282 | -€3,907 | -63.1% |
| Income taxes | 67/77 | €2,313 | €813 | -€1,501 | -64.9% |
| Profit (loss) for the period | 9904 | €3,876 | €1,469 | -€2,407 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,876 | €1,469 | -€2,407 | -62.1% |
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 21 October 2026 via checked.be.