JODEVRO: 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.
JODEVRO
Largest movements
- Stocks and contracts +€290,000
up €290,000 (+98.8%), from €293,670 to €583,670
- Receivables within one year -€108,549
down €108,549 (-61.5%), from €176,363 to €67,814
of which Trade receivables: -€124,670
- Tangible fixed assets -€50,469
down €50,469 (-12.7%), from €397,225 to €346,757
of which Land and buildings: -€50,469
- Cash -€48,020
down €48,020 (-85.3%), from €56,273 to €8,253
mainly Stocks and contracts (-€290,000) and Debts after one year (-€125,972)
- Trade debts +€155,396
up €155,396 (+45.2%), from €343,719 to €499,115
- Debts after one year -€125,972
down €125,972 (-30.0%), from €419,860 to €293,888
- Current portion of long-term debt +€61,253
up €61,253 (+94.6%), from €64,719 to €125,972
- Tax, wage and social debts -€18,851
down €18,851 (-84.2%), from €22,392 to €3,541
- Other debts +€18,106
up €18,106 (+23.2%), from €78,039 to €96,145
- Gross operating margin -€7,161
down €7,161 (-9.1%), from €78,778 to €71,617
- Taxes -€2,355
down €2,355 (-80.8%), from €2,915 to €561
- Financial charges +€1,822
up €1,822 (+11.1%), from €16,367 to €18,189
- Financial income -€1,072
down €1,072 (-12.3%), from €8,726 to €7,653
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 | €1,117,729 | €1,208,344 | +€90,616 | +8.1% |
| Fixed assets | 21/28 | €583,895 | €533,427 | -€50,469 | -8.6% |
| Tangible fixed assets | 22/27 | €397,225 | €346,757 | -€50,469 | -12.7% |
| Land and buildings | 22 | €397,225 | €346,757 | -€50,469 | -12.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €186,670 | €186,670 | = | 0.0% |
| Current assets | 29/58 | €533,833 | €674,917 | +€141,084 | +26.4% |
| Stocks and contracts in progress | 3 | €293,670 | €583,670 | +€290,000 | +98.8% |
| Stocks | 30/36 | €293,670 | €583,670 | +€290,000 | +98.8% |
| Amounts receivable within one year | 40/41 | €176,363 | €67,814 | -€108,549 | -61.5% |
| Trade receivables | 40 | €175,047 | €50,377 | -€124,670 | -71.2% |
| Other amounts receivable | 41 | €1,316 | €17,437 | +€16,121 | +1224.6% |
| Cash at bank and in hand | 54/58 | €56,273 | €8,253 | -€48,020 | -85.3% |
| Deferred charges and accrued income | 490/1 | €7,528 | €15,181 | +€7,653 | +101.7% |
| Total equity and liabilities | 10/49 | €1,117,729 | €1,208,344 | +€90,616 | +8.1% |
| Equity | 10/15 | €189,000 | €189,684 | +€683 | +0.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €89,000 | €89,684 | +€683 | +0.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €89,000 | €89,684 | +€683 | +0.8% |
| Amounts payable | 17/49 | €928,728 | €1,018,661 | +€89,932 | +9.7% |
| Amounts payable after more than one year | 17 | €419,860 | €293,888 | -€125,972 | -30.0% |
| Financial debts | 170/4 | €419,860 | €293,888 | -€125,972 | -30.0% |
| Amounts payable within one year | 42/48 | €508,869 | €724,773 | +€215,905 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €64,719 | €125,972 | +€61,253 | +94.6% |
| Trade debts | 44 | €343,719 | €499,115 | +€155,396 | +45.2% |
| Suppliers | 440/4 | €343,719 | €499,115 | +€155,396 | +45.2% |
| Taxes, remuneration and social security | 45 | €22,392 | €3,541 | -€18,851 | -84.2% |
| Taxes | 450/3 | €22,392 | €3,541 | -€18,851 | -84.2% |
| Other amounts payable | 47/48 | €78,039 | €96,145 | +€18,106 | +23.2% |
| Remuneration, social security and pensions | 62 | €264 | €471 | +€206 | +78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,632 | €50,469 | -€164 | -0.3% |
| Other operating charges | 640/8 | €9,520 | €8,898 | -€621 | -6.5% |
| Gross operating margin | 9900 | €78,778 | €71,617 | -€7,161 | -9.1% |
| Operating profit (loss) | 9901 | €18,362 | €11,780 | -€6,583 | -35.8% |
| Financial income | 75/76B | €8,726 | €7,653 | -€1,072 | -12.3% |
| Recurring financial income | 75 | €8,726 | €7,653 | -€1,072 | -12.3% |
| Financial charges | 65/66B | €16,367 | €18,189 | +€1,822 | +11.1% |
| Recurring financial charges | 65 | €16,367 | €18,189 | +€1,822 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €10,721 | €1,244 | -€9,477 | -88.4% |
| Income taxes | 67/77 | €2,915 | €561 | -€2,355 | -80.8% |
| Profit (loss) for the period | 9904 | €7,806 | €683 | -€7,122 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,806 | €683 | -€7,122 | -91.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.