JodiBo: 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.
JodiBo
Largest movements
- Current investments -€220,874
down €220,874 (-41.8%), from €528,720 to €307,846
- Cash +€102,774
up €102,774 (+30.7%), from €334,744 to €437,518
mainly Current investments (+€220,874) and Depreciation (+€39,954)
- Tangible fixed assets +€60,225
up €60,225 (+15.9%), from €378,680 to €438,905
of which Furniture and vehicles: +€80,522
- Reserves -€48,668
down €48,668 (-1.7%), from €2.8m to €2.8m
of which Distributable reserves: -€48,668
- Other debts +€35,280
up €35,280 (+272.8%), from €12,931 to €48,211
- Financial charges -€17,910
down €17,910 (-70.5%), from €25,387 to €7,477
- Gross operating margin +€17,684
up €17,684 (+28.5%), from €61,995 to €79,680
- Depreciation +€14,605
up €14,605 (+57.6%), from €25,350 to €39,954
- Financial income +€9,177
up €9,177 (+102.0%), from €9,001 to €18,178
- Taxes +€8,754
up €8,754 (+97.2%), from €9,008 to €17,762
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,227,618 | €3,182,287 | -€45,331 | -1.4% |
| Fixed assets | 21/28 | €2,183,930 | €2,243,905 | +€59,975 | +2.7% |
| Tangible fixed assets | 22/27 | €378,680 | €438,905 | +€60,225 | +15.9% |
| Land and buildings | 22 | €359,115 | €339,420 | -€19,695 | -5.5% |
| Plant, machinery and equipment | 23 | €1,939 | €1,337 | -€602 | -31.0% |
| Furniture and vehicles | 24 | €17,626 | €98,148 | +€80,522 | +456.8% |
| Financial fixed assets | 28 | €1,805,250 | €1,805,000 | -€250 | 0.0% |
| Current assets | 29/58 | €1,043,688 | €938,381 | -€105,307 | -10.1% |
| Amounts receivable after more than one year | 29 | €154,111 | €169,276 | +€15,164 | +9.8% |
| Other amounts receivable | 291 | €154,111 | €169,276 | +€15,164 | +9.8% |
| Amounts receivable within one year | 40/41 | €24,080 | €21,634 | -€2,446 | -10.2% |
| Trade receivables | 40 | €19,181 | €20,691 | +€1,510 | +7.9% |
| Other amounts receivable | 41 | €4,899 | €943 | -€3,956 | -80.7% |
| Current investments | 50/53 | €528,720 | €307,846 | -€220,874 | -41.8% |
| Cash at bank and in hand | 54/58 | €334,744 | €437,518 | +€102,774 | +30.7% |
| Deferred charges and accrued income | 490/1 | €2,033 | €2,108 | +€75 | +3.7% |
| Total equity and liabilities | 10/49 | €3,227,618 | €3,182,287 | -€45,331 | -1.4% |
| Equity | 10/15 | €2,864,737 | €2,816,069 | -€48,668 | -1.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,839,737 | €2,791,069 | -€48,668 | -1.7% |
| Non-distributable reserves | 130/1 | €10,060 | €10,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,060 | €10,060 | = | 0.0% |
| Distributable reserves | 133 | €2,829,677 | €2,781,009 | -€48,668 | -1.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €362,881 | €366,218 | +€3,337 | +0.9% |
| Amounts payable after more than one year | 17 | €304,433 | €273,184 | -€31,249 | -10.3% |
| Financial debts | 170/4 | €304,433 | €273,184 | -€31,249 | -10.3% |
| Amounts payable within one year | 42/48 | €58,286 | €91,741 | +€33,456 | +57.4% |
| Current portion of amounts payable after more than one year | 42 | €30,922 | €31,249 | +€327 | +1.1% |
| Trade debts | 44 | €957 | €2,955 | +€1,999 | +208.9% |
| Suppliers | 440/4 | €957 | €2,955 | +€1,999 | +208.9% |
| Taxes, remuneration and social security | 45 | €13,477 | €9,326 | -€4,150 | -30.8% |
| Taxes | 450/3 | €13,477 | €9,326 | -€4,150 | -30.8% |
| Other amounts payable | 47/48 | €12,931 | €48,211 | +€35,280 | +272.8% |
| Accrued charges and deferred income | 492/3 | €163 | €1,293 | +€1,130 | +693.6% |
| Non-recurring operating income | 76A | €9,966 | €0 | -€9,966 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,350 | €39,954 | +€14,605 | +57.6% |
| Other operating charges | 640/8 | €1,306 | €3,585 | +€2,279 | +174.6% |
| Gross operating margin | 9900 | €61,995 | €79,680 | +€17,684 | +28.5% |
| Operating profit (loss) | 9901 | €35,340 | €36,140 | +€800 | +2.3% |
| Financial income | 75/76B | €9,001 | €18,178 | +€9,177 | +102.0% |
| Recurring financial income | 75 | €9,001 | €18,178 | +€9,177 | +102.0% |
| Financial charges | 65/66B | €25,387 | €7,477 | -€17,910 | -70.5% |
| Recurring financial charges | 65 | €25,387 | €7,477 | -€17,910 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €18,954 | €46,841 | +€27,887 | +147.1% |
| Income taxes | 67/77 | €9,008 | €17,762 | +€8,754 | +97.2% |
| Profit (loss) for the period | 9904 | €9,946 | €29,079 | +€19,133 | +192.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,946 | €29,079 | +€19,133 | +192.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.