JODION: 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.
JODION
Largest movements
- Receivables within one year +€26,212
up €26,212 (+176.8%), from €14,828 to €41,040
of which Trade receivables: +€26,520
- Cash -€12,652
down €12,652 (-42.8%), from €29,535 to €16,883
mainly Receivables within one year (-€26,212) and Debts after one year (-€8,294)
- Tangible fixed assets -€11,692
down €11,692 (-96.3%), from €12,136 to €444
- Profit (loss) carried forward +€14,156
new in 2025: €14,156
- Debts after one year -€8,294
no longer reported in 2025 (was €8,294)
- Tax, wage and social debts -€5,825
down €5,825 (-39.6%), from €14,723 to €8,898
of which Taxes: -€5,825
- Trade debts +€1,671
up €1,671 (+102.8%), from €1,626 to €3,297
- Current portion of long-term debt -€1,266
down €1,266 (-13.2%), from €9,560 to €8,294
- Depreciation -€3,558
down €3,558 (-23.3%), from €15,250 to €11,692
- Gross operating margin -€960
down €960 (-2.9%), from €32,794 to €31,834
- Other operating charges -€807
down €807 (-62.2%), from €1,298 to €491
- Financial charges -€392
down €392 (-34.8%), from €1,127 to €735
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 | €60,765 | €62,187 | +€1,422 | +2.3% |
| Fixed assets | 21/28 | €12,234 | €542 | -€11,692 | -95.6% |
| Tangible fixed assets | 22/27 | €12,136 | €444 | -€11,692 | -96.3% |
| Furniture and vehicles | 24 | €12,136 | €444 | -€11,692 | -96.3% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €48,531 | €61,645 | +€13,114 | +27.0% |
| Amounts receivable within one year | 40/41 | €14,828 | €41,040 | +€26,212 | +176.8% |
| Trade receivables | 40 | €14,520 | €41,040 | +€26,520 | +182.6% |
| Other amounts receivable | 41 | €308 | - | -€308 | |
| Cash at bank and in hand | 54/58 | €29,535 | €16,883 | -€12,652 | -42.8% |
| Deferred charges and accrued income | 490/1 | €4,168 | €3,722 | -€446 | -10.7% |
| Total equity and liabilities | 10/49 | €60,765 | €62,187 | +€1,422 | +2.3% |
| Equity | 10/15 | €26,265 | €40,421 | +€14,156 | +53.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €24,265 | €24,265 | = | 0.0% |
| Distributable reserves | 133 | €24,265 | €24,265 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €14,156 | +€14,156 | |
| Amounts payable | 17/49 | €34,500 | €21,766 | -€12,734 | -36.9% |
| Amounts payable after more than one year | 17 | €8,294 | - | -€8,294 | |
| Financial debts | 170/4 | €8,294 | - | -€8,294 | |
| Amounts payable within one year | 42/48 | €26,035 | €21,629 | -€4,406 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €9,560 | €8,294 | -€1,266 | -13.2% |
| Trade debts | 44 | €1,626 | €3,297 | +€1,671 | +102.8% |
| Suppliers | 440/4 | €1,626 | €3,297 | +€1,671 | +102.8% |
| Taxes, remuneration and social security | 45 | €14,723 | €8,898 | -€5,825 | -39.6% |
| Taxes | 450/3 | €14,723 | €8,898 | -€5,825 | -39.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €126 | €1,140 | +€1,014 | +804.6% |
| Accrued charges and deferred income | 492/3 | €171 | €137 | -€33 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,250 | €11,692 | -€3,558 | -23.3% |
| Other operating charges | 640/8 | €1,298 | €491 | -€807 | -62.2% |
| Gross operating margin | 9900 | €32,794 | €31,834 | -€960 | -2.9% |
| Operating profit (loss) | 9901 | €16,246 | €19,651 | +€3,405 | +21.0% |
| Financial income | 75/76B | €0 | €2 | +€2 | +512.8% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +512.8% |
| Financial charges | 65/66B | €1,127 | €735 | -€392 | -34.8% |
| Recurring financial charges | 65 | €1,127 | €735 | -€392 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €15,119 | €18,918 | +€3,798 | +25.1% |
| Income taxes | 67/77 | €4,892 | €4,762 | -€130 | -2.7% |
| Profit (loss) for the period | 9904 | €10,227 | €14,156 | +€3,929 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,227 | €14,156 | +€3,929 | +38.4% |
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 6 October 2026 via checked.be.