JODEVO: 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.
JODEVO
Largest movements
- Tangible fixed assets -€8,930
down €8,930 (-26.8%), from €33,313 to €24,382
of which Furniture and vehicles: -€8,930
- Cash +€4,421
up €4,421 (+20.0%), from €22,051 to €26,472
mainly Depreciation (+€10,901) and Other debts (+€3,861)
- Receivables within one year +€1,184
up €1,184 (+2.6%), from €45,924 to €47,108
- Other debts +€3,861
up €3,861 (+57.1%), from €6,755 to €10,616
- Tax, wage and social debts -€3,654
down €3,654 (-28.7%), from €12,744 to €9,090
- Profit (loss) carried forward -€3,238
down €3,238 (-4.8%), from €67,167 to €63,929
- Gross operating margin -€3,657
down €3,657 (-20.8%), from €17,565 to €13,908
- Depreciation +€1,997
up €1,997 (+22.4%), from €8,903 to €10,901
- Financial charges +€1,472
up €1,472 (+111%), from €1,332 to €2,803
- Taxes -€441
down €441 (-12.1%), from €3,636 to €3,194
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 | €101,288 | €97,963 | -€3,325 | -3.3% |
| Fixed assets | 21/28 | €33,313 | €24,382 | -€8,930 | -26.8% |
| Tangible fixed assets | 22/27 | €33,313 | €24,382 | -€8,930 | -26.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €33,313 | €24,382 | -€8,930 | -26.8% |
| Current assets | 29/58 | €67,975 | €73,580 | +€5,605 | +8.2% |
| Amounts receivable within one year | 40/41 | €45,924 | €47,108 | +€1,184 | +2.6% |
| Trade receivables | 40 | €45,924 | €47,108 | +€1,184 | +2.6% |
| Cash at bank and in hand | 54/58 | €22,051 | €26,472 | +€4,421 | +20.0% |
| Total equity and liabilities | 10/49 | €101,288 | €97,963 | -€3,325 | -3.3% |
| Equity | 10/15 | €81,427 | €78,189 | -€3,238 | -4.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,167 | €63,929 | -€3,238 | -4.8% |
| Amounts payable | 17/49 | €19,860 | €19,774 | -€87 | -0.4% |
| Amounts payable within one year | 42/48 | €19,860 | €19,774 | -€87 | -0.4% |
| Trade debts | 44 | €361 | €68 | -€293 | -81.2% |
| Suppliers | 440/4 | €361 | €68 | -€293 | -81.2% |
| Taxes, remuneration and social security | 45 | €12,744 | €9,090 | -€3,654 | -28.7% |
| Taxes | 450/3 | €12,744 | €9,090 | -€3,654 | -28.7% |
| Other amounts payable | 47/48 | €6,755 | €10,616 | +€3,861 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,903 | €10,901 | +€1,997 | +22.4% |
| Other operating charges | 640/8 | €278 | €249 | -€29 | -10.6% |
| Gross operating margin | 9900 | €17,565 | €13,908 | -€3,657 | -20.8% |
| Operating profit (loss) | 9901 | €8,384 | €2,759 | -€5,625 | -67.1% |
| Financial income | 75/76B | €17 | €0 | -€17 | -100% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -100% |
| Financial charges | 65/66B | €1,332 | €2,803 | +€1,472 | +111% |
| Recurring financial charges | 65 | €1,332 | €2,803 | +€1,472 | +111% |
| Profit (loss) for the period before taxes | 9903 | €7,069 | -€44 | -€7,113 | |
| Income taxes | 67/77 | €3,636 | €3,194 | -€441 | -12.1% |
| Profit (loss) for the period | 9904 | €3,433 | -€3,238 | -€6,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,433 | -€3,238 | -€6,672 |
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 1 November 2026 via checked.be.