JODI DECO: 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.
JODI DECO
Largest movements
- Tangible fixed assets +€22,130
new in 2025: €22,130
- Cash +€14,463
up €14,463 (+31.8%), from €45,465 to €59,928
mainly Net result for the year (+€29,340) and Other debts (+€15,244)
- Receivables within one year +€1,553
up €1,553 (+29.9%), from €5,185 to €6,738
of which Trade receivables: +€951
- Other debts +€15,244
up €15,244 (+177%), from €8,622 to €23,866
- Debts after one year +€14,817
new in 2025: €14,817
- Current portion of long-term debt +€4,084
new in 2025: €4,084
- Profit (loss) carried forward +€2,340
up €2,340 (+413%), from €567 to €2,907
- Tax, wage and social debts +€909
up €909 (+5.8%), from €15,577 to €16,486
of which Taxes: +€795
- Turnover +€20,983
up €20,983 (+32.1%), from €65,324 to €86,307
- Gross operating margin +€16,653
up €16,653 (+58.4%), from €28,531 to €45,185
- Purchases and services +€4,330
up €4,330 (+11.8%), from €36,793 to €41,122
- Taxes +€2,915
up €2,915 (+43.0%), from €6,782 to €9,697
- Depreciation +€1,795
up €1,795 (+56.6%), from €3,173 to €4,968
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 | €51,030 | €88,871 | +€37,841 | +74.2% |
| Fixed assets | 21/28 | €25 | €22,155 | +€22,130 | +88,521% |
| Tangible fixed assets | 22/27 | - | €22,130 | +€22,130 | |
| Leasing and similar rights | 25 | - | €22,130 | +€22,130 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €51,005 | €66,716 | +€15,711 | +30.8% |
| Amounts receivable within one year | 40/41 | €5,185 | €6,738 | +€1,553 | +29.9% |
| Trade receivables | 40 | €4,533 | €5,484 | +€951 | +21.0% |
| Other amounts receivable | 41 | €652 | €1,254 | +€602 | +92.3% |
| Cash at bank and in hand | 54/58 | €45,465 | €59,928 | +€14,463 | +31.8% |
| Deferred charges and accrued income | 490/1 | €355 | €50 | -€305 | -85.9% |
| Total equity and liabilities | 10/49 | €51,030 | €88,871 | +€37,841 | +74.2% |
| Equity | 10/15 | €26,327 | €28,667 | +€2,340 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,160 | €7,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,300 | €5,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €567 | €2,907 | +€2,340 | +413% |
| Amounts payable | 17/49 | €24,703 | €60,205 | +€35,501 | +144% |
| Amounts payable after more than one year | 17 | - | €14,817 | +€14,817 | |
| Financial debts | 170/4 | - | €14,817 | +€14,817 | |
| Amounts payable within one year | 42/48 | €24,703 | €45,388 | +€20,684 | +83.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,084 | +€4,084 | |
| Trade debts | 44 | €505 | €951 | +€446 | +88.5% |
| Suppliers | 440/4 | €505 | €951 | +€446 | +88.5% |
| Taxes, remuneration and social security | 45 | €15,577 | €16,486 | +€909 | +5.8% |
| Taxes | 450/3 | €7,952 | €8,747 | +€795 | +10.0% |
| Remuneration and social security | 454/9 | €7,625 | €7,740 | +€114 | +1.5% |
| Other amounts payable | 47/48 | €8,622 | €23,866 | +€15,244 | +177% |
| Turnover | 70 | €65,324 | €86,307 | +€20,983 | +32.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,793 | €41,122 | +€4,330 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,173 | €4,968 | +€1,795 | +56.6% |
| Other operating charges | 640/8 | - | €230 | +€230 | |
| Gross operating margin | 9900 | €28,531 | €45,185 | +€16,653 | +58.4% |
| Operating profit (loss) | 9901 | €25,358 | €39,987 | +€14,629 | +57.7% |
| Financial income | 75/76B | €133 | €74 | -€59 | -44.3% |
| Recurring financial income | 75 | €133 | €74 | -€59 | -44.3% |
| Financial charges | 65/66B | €79 | €1,024 | +€945 | +1,202% |
| Recurring financial charges | 65 | €79 | €1,024 | +€945 | +1,202% |
| Profit (loss) for the period before taxes | 9903 | €25,412 | €39,037 | +€13,624 | +53.6% |
| Income taxes | 67/77 | €6,782 | €9,697 | +€2,915 | +43.0% |
| Profit (loss) for the period | 9904 | €18,630 | €29,340 | +€10,710 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,630 | €29,340 | +€10,710 | +57.5% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.