JODI: 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.
JODI
Largest movements
- Stocks and contracts +€12,577
up €12,577 (+15.0%), from €83,927 to €96,504
- Tangible fixed assets -€10,246
down €10,246 (-38.9%), from €26,315 to €16,069
of which Furniture and vehicles: -€6,809
- Cash +€4,718
up €4,718 (+146.1%), from €3,229 to €7,947
mainly Net result for the year (+€18,731) and Depreciation (+€7,930)
- Profit (loss) carried forward +€18,731
up €18,731 (+23.4%), from -€80,161 to -€61,430
- Debts after one year -€7,929
down €7,929 (-35.3%), from €22,484 to €14,555
- Other debts -€5,561
down €5,561 (-5.2%), from €107,894 to €102,333
- Current portion of long-term debt -€3,019
down €3,019 (-27.6%), from €10,949 to €7,929
- Tax, wage and social debts +€2,746
up €2,746 (+241.5%), from €1,137 to €3,883
of which Taxes: +€2,746
- Gross operating margin -€9,452
down €9,452 (-20.0%), from €47,374 to €37,921
- Taxes +€5,524
up €5,524 (+566.7%), from €975 to €6,499
- Financial income +€3,584
up €3,584 (+4909.9%), from €73 to €3,657
- Other operating charges -€2,675
down €2,675 (-52.8%), from €5,068 to €2,392
- Depreciation +€718
up €718 (+10.0%), from €7,212 to €7,930
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 | €135,772 | €142,964 | +€7,192 | +5.3% |
| Fixed assets | 21/28 | €26,315 | €16,069 | -€10,246 | -38.9% |
| Tangible fixed assets | 22/27 | €26,315 | €16,069 | -€10,246 | -38.9% |
| Land and buildings | 22 | €3,359 | €0 | -€3,359 | -100.0% |
| Plant, machinery and equipment | 23 | €78 | €0 | -€78 | -100.0% |
| Furniture and vehicles | 24 | €22,878 | €16,069 | -€6,809 | -29.8% |
| Current assets | 29/58 | €109,457 | €126,895 | +€17,438 | +15.9% |
| Stocks and contracts in progress | 3 | €83,927 | €96,504 | +€12,577 | +15.0% |
| Stocks | 30/36 | €83,927 | €96,504 | +€12,577 | +15.0% |
| Amounts receivable within one year | 40/41 | €17,972 | €17,580 | -€392 | -2.2% |
| Trade receivables | 40 | €14,854 | €17,580 | +€2,727 | +18.4% |
| Other amounts receivable | 41 | €3,118 | €0 | -€3,118 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,229 | €7,947 | +€4,718 | +146.1% |
| Deferred charges and accrued income | 490/1 | €4,328 | €4,863 | +€535 | +12.4% |
| Total equity and liabilities | 10/49 | €135,772 | €142,964 | +€7,192 | +5.3% |
| Equity | 10/15 | -€12,511 | €6,220 | +€18,731 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,161 | -€61,430 | +€18,731 | +23.4% |
| Amounts payable | 17/49 | €148,283 | €136,744 | -€11,539 | -7.8% |
| Amounts payable after more than one year | 17 | €22,484 | €14,555 | -€7,929 | -35.3% |
| Financial debts | 170/4 | €22,484 | €14,555 | -€7,929 | -35.3% |
| Amounts payable within one year | 42/48 | €125,799 | €122,189 | -€3,610 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €10,949 | €7,929 | -€3,019 | -27.6% |
| Trade debts | 44 | €5,820 | €8,044 | +€2,225 | +38.2% |
| Suppliers | 440/4 | €5,820 | €8,044 | +€2,225 | +38.2% |
| Taxes, remuneration and social security | 45 | €1,137 | €3,883 | +€2,746 | +241.5% |
| Taxes | 450/3 | €1,137 | €3,883 | +€2,746 | +241.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €107,894 | €102,333 | -€5,561 | -5.2% |
| Non-recurring operating income | 76A | €900 | €5,000 | +€4,100 | +455.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,212 | €7,930 | +€718 | +10.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€379 | €0 | +€379 | |
| Other operating charges | 640/8 | €5,068 | €2,392 | -€2,675 | -52.8% |
| Non-recurring operating charges | 66A | - | €3,437 | +€3,437 | |
| Gross operating margin | 9900 | €47,374 | €37,921 | -€9,452 | -20.0% |
| Operating profit (loss) | 9901 | €35,473 | €24,162 | -€11,311 | -31.9% |
| Financial income | 75/76B | €73 | €3,657 | +€3,584 | +4909.9% |
| Recurring financial income | 75 | €73 | €3,657 | +€3,584 | +4909.9% |
| Financial charges | 65/66B | €2,784 | €2,589 | -€195 | -7.0% |
| Recurring financial charges | 65 | €2,784 | €2,589 | -€195 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €32,762 | €25,230 | -€7,532 | -23.0% |
| Income taxes | 67/77 | €975 | €6,499 | +€5,524 | +566.7% |
| Profit (loss) for the period | 9904 | €31,787 | €18,731 | -€13,056 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,787 | €18,731 | -€13,056 | -41.1% |
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 8 October 2026 via checked.be.