JODI-MG: 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-MG
Largest movements
- Receivables within one year -€47,109
down €47,109 (-68.2%), from €69,117 to €22,008
- Trade debts -€44,998
down €44,998 (-74.5%), from €60,400 to €15,402
- Other debts -€5,837
down €5,837 (-44.1%), from €13,237 to €7,400
- Profit (loss) carried forward +€2,387
up €2,387 (+11.5%), from -€20,674 to -€18,288
- Tax, wage and social debts +€1,436
up €1,436 (+49.0%), from €2,932 to €4,368
- Short-term financial debts -€841
down €841 (-59.3%), from €1,419 to €578
- Gross operating margin +€6,142
up €6,142 (+252%), from €2,433 to €8,576
- Other operating charges +€1,701
up €1,701 (+248%), from €687 to €2,388
- Financial charges +€1,549
up €1,549, from -€3 to €1,546
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 | €77,775 | €29,921 | -€47,854 | -61.5% |
| Fixed assets | 21/28 | €4,709 | €4,709 | = | 0.0% |
| Financial fixed assets | 28 | €4,709 | €4,709 | = | 0.0% |
| Current assets | 29/58 | €73,065 | €25,211 | -€47,854 | -65.5% |
| Stocks and contracts in progress | 3 | €3,200 | €2,878 | -€322 | -10.1% |
| Stocks | 30/36 | €3,200 | €2,878 | -€322 | -10.1% |
| Amounts receivable within one year | 40/41 | €69,117 | €22,008 | -€47,109 | -68.2% |
| Trade receivables | 40 | €69,117 | €22,008 | -€47,109 | -68.2% |
| Cash at bank and in hand | 54/58 | €748 | €326 | -€423 | -56.5% |
| Total equity and liabilities | 10/49 | €77,775 | €29,921 | -€47,854 | -61.5% |
| Equity | 10/15 | -€214 | €2,172 | +€2,387 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€20,674 | -€18,288 | +€2,387 | +11.5% |
| Amounts payable | 17/49 | €77,989 | €27,748 | -€50,240 | -64.4% |
| Amounts payable within one year | 42/48 | €77,989 | €27,748 | -€50,240 | -64.4% |
| Financial debts | 43 | €1,419 | €578 | -€841 | -59.3% |
| Credit institutions | 430/8 | €1,419 | €578 | -€841 | -59.3% |
| Trade debts | 44 | €60,400 | €15,402 | -€44,998 | -74.5% |
| Suppliers | 440/4 | €60,400 | €15,402 | -€44,998 | -74.5% |
| Taxes, remuneration and social security | 45 | €2,932 | €4,368 | +€1,436 | +49.0% |
| Taxes | 450/3 | €2,932 | €4,368 | +€1,436 | +49.0% |
| Other amounts payable | 47/48 | €13,237 | €7,400 | -€5,837 | -44.1% |
| Other operating charges | 640/8 | €687 | €2,388 | +€1,701 | +248% |
| Non-recurring operating charges | 66A | €785 | €2,254 | +€1,470 | +187% |
| Gross operating margin | 9900 | €2,433 | €8,576 | +€6,142 | +252% |
| Operating profit (loss) | 9901 | €962 | €3,933 | +€2,971 | +309% |
| Financial charges | 65/66B | -€3 | €1,546 | +€1,549 | |
| Recurring financial charges | 65 | -€3 | €1,546 | +€1,549 | |
| Profit (loss) for the period before taxes | 9903 | €965 | €2,387 | +€1,422 | +147% |
| Profit (loss) for the period | 9904 | €965 | €2,387 | +€1,422 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €965 | €2,387 | +€1,422 | +147% |
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 18 October 2026 via checked.be.