JODIFO: 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.
JODIFO
Largest movements
- Cash +€125,721
up €125,721 (+450%), from €27,928 to €153,649
mainly Receivables within one year (+€123,662) and Other debts (+€19,341)
- Receivables within one year -€123,662
down €123,662 (-92.9%), from €133,134 to €9,473
- Tangible fixed assets -€6,631
down €6,631 (-26.1%), from €25,447 to €18,816
of which Furniture and vehicles: -€8,372
- Profit (loss) carried forward -€24,207
new in 2024: -€24,207
- Other debts +€19,341
new in 2024: €19,341
- Gross operating margin -€239,020
down €239,020, from €228,058 to -€10,963
- Taxes -€45,353
down €45,353 (-99.6%), from €45,527 to €174
- Other operating charges -€4,613
down €4,613 (-81.3%), from €5,672 to €1,060
- Financial income -€3,269
no longer reported in 2024 (was €3,269)
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.
Derived cash bridge
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 | €187,053 | €182,507 | -€4,546 | -2.4% |
| Fixed assets | 21/28 | €25,447 | €18,816 | -€6,631 | -26.1% |
| Tangible fixed assets | 22/27 | €25,447 | €18,816 | -€6,631 | -26.1% |
| Land and buildings | 22 | - | €1,741 | +€1,741 | |
| Furniture and vehicles | 24 | €25,447 | €17,075 | -€8,372 | -32.9% |
| Current assets | 29/58 | €161,606 | €163,691 | +€2,085 | +1.3% |
| Amounts receivable within one year | 40/41 | €133,134 | €9,473 | -€123,662 | -92.9% |
| Other amounts receivable | 41 | €133,134 | €9,473 | -€123,662 | -92.9% |
| Cash at bank and in hand | 54/58 | €27,928 | €153,649 | +€125,721 | +450% |
| Deferred charges and accrued income | 490/1 | €544 | €569 | +€25 | +4.6% |
| Total equity and liabilities | 10/49 | €187,053 | €182,507 | -€4,546 | -2.4% |
| Equity | 10/15 | €185,480 | €161,273 | -€24,207 | -13.1% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Capital | 10 | €82,000 | €82,000 | = | 0.0% |
| Issued capital | 100 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €103,480 | €103,480 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,200 | €8,200 | = | 0.0% |
| Legal reserve | 130 | €8,200 | €8,200 | = | 0.0% |
| Distributable reserves | 133 | €95,280 | €95,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,207 | -€24,207 | |
| Amounts payable | 17/49 | €1,573 | €21,234 | +€19,661 | +1,250% |
| Amounts payable within one year | 42/48 | €1,573 | €21,234 | +€19,661 | +1,250% |
| Trade debts | 44 | €1,573 | €1,719 | +€146 | +9.3% |
| Suppliers | 440/4 | €1,573 | €1,719 | +€146 | +9.3% |
| Taxes, remuneration and social security | 45 | - | €174 | +€174 | |
| Taxes | 450/3 | - | €174 | +€174 | |
| Other amounts payable | 47/48 | - | €19,341 | +€19,341 | |
| Non-recurring operating income | 76A | €256,172 | - | -€256,172 | |
| Remuneration, social security and pensions | 62 | €110 | - | -€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,368 | €11,875 | -€493 | -4.0% |
| Other operating charges | 640/8 | €5,672 | €1,060 | -€4,613 | -81.3% |
| Gross operating margin | 9900 | €228,058 | -€10,963 | -€239,020 | |
| Operating profit (loss) | 9901 | €209,908 | -€23,898 | -€233,805 | |
| Financial income | 75/76B | €3,269 | - | -€3,269 | |
| Recurring financial income | 75 | €3,269 | - | -€3,269 | |
| Financial charges | 65/66B | €152 | €135 | -€17 | -11.2% |
| Recurring financial charges | 65 | €152 | €135 | -€17 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €213,024 | -€24,033 | -€237,057 | |
| Income taxes | 67/77 | €45,527 | €174 | -€45,353 | -99.6% |
| Profit (loss) for the period | 9904 | €167,496 | -€24,207 | -€191,704 | |
| Profit (loss) for the period to be appropriated | 9905 | €167,496 | -€24,207 | -€191,704 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.