JODIKA: 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.
JODIKA
Largest movements
- Receivables within one year +€92,471
up €92,471 (+8.9%), from €1.0m to €1.1m
of which Other amounts receivable: +€98,482
- Profit (loss) carried forward +€87,338
up €87,338 (+14.8%), from -€589,912 to -€502,574
- Other debts +€21,162
up €21,162 (+14.6%), from €144,804 to €165,965
- Trade debts -€14,830
down €14,830 (-18.1%), from €81,999 to €67,170
- Financial income -€121,093
down €121,093 (-47.2%), from €256,706 to €135,613
of which Non-recurring financial income: -€111,000
- Gross operating margin +€39,323
up €39,323 (+70.5%), from -€55,744 to -€16,420
- Staff costs +€6,650
no longer reported in 2025 (was -€6,650)
- Financial charges -€1,277
down €1,277 (-4.0%), from €32,176 to €30,899
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 | €1,283,138 | €1,369,789 | +€86,651 | +6.8% |
| Fixed assets | 21/28 | €1,163 | €271 | -€893 | -76.7% |
| Tangible fixed assets | 22/27 | €1,163 | €271 | -€893 | -76.7% |
| Furniture and vehicles | 24 | €1,163 | €271 | -€893 | -76.7% |
| Current assets | 29/58 | €1,281,975 | €1,369,518 | +€87,543 | +6.8% |
| Stocks and contracts in progress | 3 | €90,308 | €93,072 | +€2,764 | +3.1% |
| Stocks | 30/36 | €90,308 | €93,072 | +€2,764 | +3.1% |
| Amounts receivable within one year | 40/41 | €1,034,600 | €1,127,071 | +€92,471 | +8.9% |
| Trade receivables | 40 | €12,828 | €6,817 | -€6,011 | -46.9% |
| Other amounts receivable | 41 | €1,021,772 | €1,120,254 | +€98,482 | +9.6% |
| Cash at bank and in hand | 54/58 | €3,340 | €4,895 | +€1,555 | +46.6% |
| Deferred charges and accrued income | 490/1 | €153,726 | €144,479 | -€9,247 | -6.0% |
| Total equity and liabilities | 10/49 | €1,283,138 | €1,369,789 | +€86,651 | +6.8% |
| Equity | 10/15 | -€351,287 | -€263,949 | +€87,338 | +24.9% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Capital | 10 | €180,000 | €180,000 | = | 0.0% |
| Issued capital | 100 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €58,625 | €58,625 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,000 | €18,000 | = | 0.0% |
| Legal reserve | 130 | €18,000 | €18,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,625 | €40,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€589,912 | -€502,574 | +€87,338 | +14.8% |
| Amounts payable | 17/49 | €1,634,425 | €1,633,738 | -€687 | 0.0% |
| Amounts payable after more than one year | 17 | €1,370,000 | €1,370,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,370,000 | €1,370,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €232,981 | €233,251 | +€271 | +0.1% |
| Trade debts | 44 | €81,999 | €67,170 | -€14,830 | -18.1% |
| Suppliers | 440/4 | €81,999 | €67,170 | -€14,830 | -18.1% |
| Taxes, remuneration and social security | 45 | €6,178 | €116 | -€6,061 | -98.1% |
| Taxes | 450/3 | €6,178 | €116 | -€6,061 | -98.1% |
| Other amounts payable | 47/48 | €144,804 | €165,965 | +€21,162 | +14.6% |
| Accrued charges and deferred income | 492/3 | €31,444 | €30,486 | -€958 | -3.0% |
| Remuneration, social security and pensions | 62 | -€6,650 | - | +€6,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €971 | €893 | -€78 | -8.1% |
| Other operating charges | 640/8 | €225 | €62 | -€163 | -72.5% |
| Gross operating margin | 9900 | -€55,744 | -€16,420 | +€39,323 | +70.5% |
| Operating profit (loss) | 9901 | -€50,290 | -€17,375 | +€32,915 | +65.5% |
| Financial income | 75/76B | €256,706 | €135,613 | -€121,093 | -47.2% |
| Recurring financial income | 75 | €145,706 | €135,613 | -€10,093 | -6.9% |
| Non-recurring financial income | 76B | €111,000 | - | -€111,000 | |
| Financial charges | 65/66B | €32,176 | €30,899 | -€1,277 | -4.0% |
| Recurring financial charges | 65 | €32,176 | €30,899 | -€1,277 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €174,240 | €87,338 | -€86,902 | -49.9% |
| Profit (loss) for the period | 9904 | €174,240 | €87,338 | -€86,902 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €174,240 | €87,338 | -€86,902 | -49.9% |
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 9 October 2026 via checked.be.