JODI Consult: 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 Consult
Largest movements
- Financial fixed assets +€108,989
new in 2025: €108,989
- Cash +€33,593
up €33,593 (+861.8%), from €3,898 to €37,491
mainly Net result for the year (+€120,209) and Tax, wage and social debts (+€25,999)
- Tangible fixed assets -€3,441
down €3,441 (-21.9%), from €15,733 to €12,292
of which Furniture and vehicles: -€3,175
- Reserves +€112,546
new in 2025: €112,546
- Tax, wage and social debts +€25,999
up €25,999 (+48049.3%), from €54 to €26,054
- Profit (loss) carried forward +€7,663
up €7,663, from -€7,663 to €0
- Other debts -€4,129
down €4,129 (-42.1%), from €9,814 to €5,685
- Debts after one year -€3,517
down €3,517 (-25.6%), from €13,749 to €10,232
- Gross operating margin +€171,554
up €171,554, from -€6,106 to €165,449
- Taxes +€39,999
up €39,999 (+73922.5%), from €54 to €40,054
- Depreciation +€2,501
up €2,501 (+265.8%), from €941 to €3,441
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 | €21,368 | €160,169 | +€138,802 | +649.6% |
| Fixed assets | 21/28 | €15,733 | €121,281 | +€105,548 | +670.9% |
| Tangible fixed assets | 22/27 | €15,733 | €12,292 | -€3,441 | -21.9% |
| Plant, machinery and equipment | 23 | €728 | €462 | -€266 | -36.6% |
| Furniture and vehicles | 24 | €15,005 | €11,830 | -€3,175 | -21.2% |
| Financial fixed assets | 28 | - | €108,989 | +€108,989 | |
| Current assets | 29/58 | €5,634 | €38,888 | +€33,254 | +590.2% |
| Cash at bank and in hand | 54/58 | €3,898 | €37,491 | +€33,593 | +861.8% |
| Deferred charges and accrued income | 490/1 | €1,737 | €1,398 | -€339 | -19.5% |
| Total equity and liabilities | 10/49 | €21,368 | €160,169 | +€138,802 | +649.6% |
| Equity | 10/15 | -€5,663 | €114,546 | +€120,209 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €112,546 | +€112,546 | |
| Distributable reserves | 133 | - | €112,546 | +€112,546 | |
| Profit (loss) carried forward | 14 | -€7,663 | €0 | +€7,663 | |
| Amounts payable | 17/49 | €27,030 | €45,623 | +€18,593 | +68.8% |
| Amounts payable after more than one year | 17 | €13,749 | €10,232 | -€3,517 | -25.6% |
| Financial debts | 170/4 | €13,749 | €10,232 | -€3,517 | -25.6% |
| Amounts payable within one year | 42/48 | €13,282 | €35,391 | +€22,110 | +166.5% |
| Current portion of amounts payable after more than one year | 42 | €3,413 | €3,517 | +€104 | +3.0% |
| Trade debts | 44 | - | €136 | +€136 | |
| Suppliers | 440/4 | - | €136 | +€136 | |
| Taxes, remuneration and social security | 45 | €54 | €26,054 | +€25,999 | +48049.3% |
| Taxes | 450/3 | €54 | €26,054 | +€25,999 | +48049.3% |
| Other amounts payable | 47/48 | €9,814 | €5,685 | -€4,129 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €941 | €3,441 | +€2,501 | +265.8% |
| Other operating charges | 640/8 | €379 | €1,072 | +€694 | +183.2% |
| Gross operating margin | 9900 | -€6,106 | €165,449 | +€171,554 | |
| Operating profit (loss) | 9901 | -€7,425 | €160,935 | +€168,360 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €184 | €673 | +€489 | +266.1% |
| Recurring financial charges | 65 | €184 | €673 | +€489 | +266.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,609 | €160,263 | +€167,871 | |
| Income taxes | 67/77 | €54 | €40,054 | +€39,999 | +73922.5% |
| Profit (loss) for the period | 9904 | -€7,663 | €120,209 | +€127,872 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,663 | €120,209 | +€127,872 |
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.