JODIS: 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.
JODIS
Largest movements
- Cash +€31,539
up €31,539 (+194%), from €16,293 to €47,832
mainly Net result for the year (+€15,694) and Stocks and contracts (+€8,336)
- Receivables within one year +€10,039
up €10,039 (+26.0%), from €38,563 to €48,601
of which Trade receivables: +€5,767
- Stocks and contracts -€8,336
down €8,336 (-17.6%), from €47,472 to €39,136
- Tangible fixed assets +€2,289
up €2,289 (+46.7%), from €4,897 to €7,186
of which Land and buildings: +€3,055
- Reserves +€15,694
up €15,694 (+16.5%), from €95,293 to €110,987
- Debts after one year +€6,985
new in 2025: €6,985
- Short-term financial debts +€6,355
new in 2025: €6,355
- Current portion of long-term debt +€3,521
up €3,521, from €0 to €3,521
- Tax, wage and social debts +€2,003
up €2,003 (+2,243%), from €89 to €2,092
of which Taxes: +€1,003
- Gross operating margin +€1,877
up €1,877 (+7.1%), from €26,335 to €28,212
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.
Derived cash bridge
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 | €109,432 | €145,384 | +€35,952 | +32.9% |
| Fixed assets | 21/28 | €5,045 | €7,334 | +€2,289 | +45.4% |
| Tangible fixed assets | 22/27 | €4,897 | €7,186 | +€2,289 | +46.7% |
| Land and buildings | 22 | €3,644 | €6,699 | +€3,055 | +83.8% |
| Plant, machinery and equipment | 23 | €610 | €488 | -€122 | -20.0% |
| Furniture and vehicles | 24 | €643 | €0 | -€643 | -100% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €104,387 | €138,050 | +€33,663 | +32.2% |
| Stocks and contracts in progress | 3 | €47,472 | €39,136 | -€8,336 | -17.6% |
| Stocks | 30/36 | €47,472 | €39,136 | -€8,336 | -17.6% |
| Amounts receivable within one year | 40/41 | €38,563 | €48,601 | +€10,039 | +26.0% |
| Trade receivables | 40 | €8,455 | €14,222 | +€5,767 | +68.2% |
| Other amounts receivable | 41 | €30,108 | €34,380 | +€4,272 | +14.2% |
| Cash at bank and in hand | 54/58 | €16,293 | €47,832 | +€31,539 | +194% |
| Deferred charges and accrued income | 490/1 | €2,060 | €2,482 | +€421 | +20.4% |
| Total equity and liabilities | 10/49 | €109,432 | €145,384 | +€35,952 | +32.9% |
| Equity | 10/15 | €101,490 | €117,184 | +€15,694 | +15.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €95,293 | €110,987 | +€15,694 | +16.5% |
| Distributable reserves | 133 | €95,293 | €110,987 | +€15,694 | +16.5% |
| Amounts payable | 17/49 | €7,942 | €28,200 | +€20,258 | +255% |
| Amounts payable after more than one year | 17 | - | €6,985 | +€6,985 | |
| Financial debts | 170/4 | - | €6,985 | +€6,985 | |
| Amounts payable within one year | 42/48 | €7,942 | €20,845 | +€12,903 | +162% |
| Current portion of amounts payable after more than one year | 42 | €0 | €3,521 | +€3,521 | |
| Financial debts | 43 | - | €6,355 | +€6,355 | |
| Credit institutions | 430/8 | - | €6,355 | +€6,355 | |
| Trade debts | 44 | €7,853 | €8,876 | +€1,023 | +13.0% |
| Suppliers | 440/4 | €7,853 | €8,876 | +€1,023 | +13.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €89 | €2,092 | +€2,003 | +2,243% |
| Taxes | 450/3 | €89 | €1,092 | +€1,003 | +1,123% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | - | €370 | +€370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,765 | €1,786 | +€21 | +1.2% |
| Other operating charges | 640/8 | €2,619 | €2,619 | -€0 | 0.0% |
| Gross operating margin | 9900 | €26,335 | €28,212 | +€1,877 | +7.1% |
| Operating profit (loss) | 9901 | €21,950 | €23,807 | +€1,857 | +8.5% |
| Financial income | 75/76B | €1,822 | €1,879 | +€57 | +3.1% |
| Recurring financial income | 75 | €1,822 | €1,879 | +€57 | +3.1% |
| Financial charges | 65/66B | €1,999 | €2,179 | +€181 | +9.0% |
| Recurring financial charges | 65 | €1,999 | €2,179 | +€181 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €21,773 | €23,507 | +€1,733 | +8.0% |
| Income taxes | 67/77 | €7,762 | €7,813 | +€50 | +0.6% |
| Profit (loss) for the period | 9904 | €14,011 | €15,694 | +€1,683 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,011 | €15,694 | +€1,683 | +12.0% |
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 18 October 2026 via checked.be.