JODIHIEL: 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.
JODIHIEL
Largest movements
- Tangible fixed assets +€50,820
up €50,820 (+21.2%), from €240,018 to €290,838
of which Furniture and vehicles: +€59,500
- Receivables within one year +€10,794
up €10,794 (+14189.1%), from €76 to €10,870
- Cash +€5,222
up €5,222 (+31.2%), from €16,750 to €21,972
mainly Other debts (+€60,874) and Depreciation (+€11,159)
- Other debts +€60,874
up €60,874 (+104.3%), from €58,391 to €119,266
- Depreciation +€2,479
up €2,479 (+28.6%), from €8,680 to €11,159
- Other operating charges +€1,321
up €1,321 (+52.5%), from €2,515 to €3,835
- Taxes -€1,104
down €1,104 (-48.9%), from €2,256 to €1,152
- Gross operating margin -€552
down €552 (-2.7%), from €20,291 to €19,739
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.
Cash bridge derived
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 | €293,344 | €359,680 | +€66,336 | +22.6% |
| Fixed assets | 21/28 | €240,018 | €290,838 | +€50,820 | +21.2% |
| Tangible fixed assets | 22/27 | €240,018 | €290,838 | +€50,820 | +21.2% |
| Land and buildings | 22 | €240,018 | €231,338 | -€8,680 | -3.6% |
| Furniture and vehicles | 24 | - | €59,500 | +€59,500 | |
| Current assets | 29/58 | €53,326 | €68,842 | +€15,516 | +29.1% |
| Stocks and contracts in progress | 3 | €36,500 | €36,000 | -€500 | -1.4% |
| Stocks | 30/36 | €36,500 | €36,000 | -€500 | -1.4% |
| Amounts receivable within one year | 40/41 | €76 | €10,870 | +€10,794 | +14189.1% |
| Other amounts receivable | 41 | €76 | €10,870 | +€10,794 | +14189.1% |
| Cash at bank and in hand | 54/58 | €16,750 | €21,972 | +€5,222 | +31.2% |
| Total equity and liabilities | 10/49 | €293,344 | €359,680 | +€66,336 | +22.6% |
| Equity | 10/15 | €178,435 | €181,890 | +€3,455 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €173,829 | €173,829 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,853 | -€12,398 | +€3,455 | +21.8% |
| Provisions and deferred taxes | 16 | €53,266 | €53,266 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €53,266 | €53,266 | = | 0.0% |
| Pensions and similar obligations | 160 | €53,266 | €53,266 | = | 0.0% |
| Amounts payable | 17/49 | €61,643 | €124,524 | +€62,881 | +102.0% |
| Amounts payable within one year | 42/48 | €61,643 | €124,524 | +€62,881 | +102.0% |
| Trade debts | 44 | - | €855 | +€855 | |
| Suppliers | 440/4 | - | €855 | +€855 | |
| Taxes, remuneration and social security | 45 | €3,251 | €4,403 | +€1,152 | +35.4% |
| Taxes | 450/3 | €3,251 | €4,403 | +€1,152 | +35.4% |
| Other amounts payable | 47/48 | €58,391 | €119,266 | +€60,874 | +104.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,680 | €11,159 | +€2,479 | +28.6% |
| Other operating charges | 640/8 | €2,515 | €3,835 | +€1,321 | +52.5% |
| Gross operating margin | 9900 | €20,291 | €19,739 | -€552 | -2.7% |
| Operating profit (loss) | 9901 | €9,096 | €4,744 | -€4,351 | -47.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €161 | €138 | -€23 | -14.1% |
| Recurring financial charges | 65 | €161 | €138 | -€23 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €8,935 | €4,607 | -€4,329 | -48.4% |
| Income taxes | 67/77 | €2,256 | €1,152 | -€1,104 | -48.9% |
| Profit (loss) for the period | 9904 | €6,679 | €3,455 | -€3,224 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,679 | €3,455 | -€3,224 | -48.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.