Jodiba: 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.
Jodiba
Largest movements
- Cash -€17,857
down €17,857 (-30.1%), from €59,329 to €41,472
mainly Trade debts (-€29,618) and Tax, wage and social debts (-€7,905)
- Receivables within one year -€8,616
down €8,616 (-31.6%), from €27,309 to €18,692
of which Other amounts receivable: -€9,199
- Stocks and contracts +€6,150
up €6,150 (+66.8%), from €9,208 to €15,358
- Tangible fixed assets +€1,855
up €1,855 (+40.6%), from €4,566 to €6,421
of which Furniture and vehicles: +€3,509
- Intangible fixed assets -€1,573
down €1,573 (-25.0%), from €6,292 to €4,719
- Trade debts -€29,618
down €29,618 (-44.6%), from €66,405 to €36,788
- Other debts +€22,251
up €22,251 (+1,524%), from €1,461 to €23,712
- Tax, wage and social debts -€7,905
down €7,905 (-43.2%), from €18,320 to €10,415
of which Taxes: -€13,614
- Short-term financial debts -€7,224
down €7,224 (-100%), from €7,224 to €0
- Profit (loss) carried forward +€5,990
up €5,990, from -€5,990 to €0
- Depreciation -€8,671
down €8,671 (-71.9%), from €12,055 to €3,384
- Gross operating margin -€5,683
down €5,683 (-9.5%), from €59,688 to €54,005
- Staff costs +€4,887
up €4,887 (+21.0%), from €23,293 to €28,179
- Financial charges -€3,380
down €3,380 (-33.0%), from €10,242 to €6,862
- Other operating charges +€1,535
up €1,535 (+60.6%), from €2,532 to €4,066
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 | €111,674 | €92,358 | -€19,316 | -17.3% |
| Fixed assets | 21/28 | €10,858 | €11,140 | +€282 | +2.6% |
| Intangible fixed assets | 21 | €6,292 | €4,719 | -€1,573 | -25.0% |
| Tangible fixed assets | 22/27 | €4,566 | €6,421 | +€1,855 | +40.6% |
| Plant, machinery and equipment | 23 | €4,332 | €2,677 | -€1,655 | -38.2% |
| Furniture and vehicles | 24 | €234 | €3,744 | +€3,509 | +1,497% |
| Current assets | 29/58 | €100,815 | €81,218 | -€19,598 | -19.4% |
| Stocks and contracts in progress | 3 | €9,208 | €15,358 | +€6,150 | +66.8% |
| Stocks | 30/36 | €9,208 | €15,358 | +€6,150 | +66.8% |
| Amounts receivable within one year | 40/41 | €27,309 | €18,692 | -€8,616 | -31.6% |
| Trade receivables | 40 | €364 | €946 | +€582 | +160% |
| Other amounts receivable | 41 | €26,945 | €17,746 | -€9,199 | -34.1% |
| Cash at bank and in hand | 54/58 | €59,329 | €41,472 | -€17,857 | -30.1% |
| Deferred charges and accrued income | 490/1 | €4,970 | €5,695 | +€725 | +14.6% |
| Total equity and liabilities | 10/49 | €111,674 | €92,358 | -€19,316 | -17.3% |
| Equity | 10/15 | €14,010 | €21,443 | +€7,433 | +53.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €1,443 | +€1,443 | |
| Distributable reserves | 133 | - | €1,443 | +€1,443 | |
| Profit (loss) carried forward | 14 | -€5,990 | €0 | +€5,990 | |
| Amounts payable | 17/49 | €97,664 | €70,914 | -€26,749 | -27.4% |
| Amounts payable within one year | 42/48 | €97,664 | €70,914 | -€26,749 | -27.4% |
| Financial debts | 43 | €7,224 | €0 | -€7,224 | -100% |
| Credit institutions | 430/8 | €7,224 | €0 | -€7,224 | -100% |
| Trade debts | 44 | €66,405 | €36,788 | -€29,618 | -44.6% |
| Suppliers | 440/4 | €66,405 | €36,788 | -€29,618 | -44.6% |
| Advances received on contracts in progress | 46 | €4,254 | €0 | -€4,254 | -100% |
| Taxes, remuneration and social security | 45 | €18,320 | €10,415 | -€7,905 | -43.2% |
| Taxes | 450/3 | €17,998 | €4,384 | -€13,614 | -75.6% |
| Remuneration and social security | 454/9 | €322 | €6,030 | +€5,708 | +1,771% |
| Other amounts payable | 47/48 | €1,461 | €23,712 | +€22,251 | +1,524% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €23,293 | €28,179 | +€4,887 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,055 | €3,384 | -€8,671 | -71.9% |
| Other operating charges | 640/8 | €2,532 | €4,066 | +€1,535 | +60.6% |
| Non-recurring operating charges | 66A | - | €234 | +€234 | |
| Gross operating margin | 9900 | €59,688 | €54,005 | -€5,683 | -9.5% |
| Operating profit (loss) | 9901 | €21,808 | €18,140 | -€3,668 | -16.8% |
| Financial income | 75/76B | €1,108 | €972 | -€137 | -12.3% |
| Recurring financial income | 75 | €1,108 | €972 | -€137 | -12.3% |
| Financial charges | 65/66B | €10,242 | €6,862 | -€3,380 | -33.0% |
| Recurring financial charges | 65 | €10,242 | €6,862 | -€3,380 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €12,675 | €12,250 | -€424 | -3.3% |
| Income taxes | 67/77 | €4,121 | €3,117 | -€1,003 | -24.4% |
| Profit (loss) for the period | 9904 | €8,554 | €9,133 | +€579 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,554 | €9,133 | +€579 | +6.8% |
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 22 October 2026 via checked.be.