JODK: 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.
JODK
Largest movements
- Receivables within one year -€7,505
down €7,505 (-17.1%), from €43,981 to €36,476
of which Other amounts receivable: -€6,820
- Cash +€2,039
up €2,039 (+1359.5%), from €150 to €2,189
mainly Receivables within one year (+€7,505) and Depreciation (+€658)
- Tangible fixed assets -€658
down €658 (-16.6%), from €3,973 to €3,314
of which Other tangible fixed assets: -€358
- Tax, wage and social debts -€5,324
down €5,324 (-67.4%), from €7,905 to €2,581
- Gross operating margin -€3,856
down €3,856, from €2,982 to -€874
- Taxes -€391
down €391 (-26.3%), from €1,484 to €1,093
- Financial income +€316
up €316 (+12.8%), from €2,472 to €2,788
- Other operating charges -€244
down €244 (-100.0%), from €244 to €0
- Financial charges +€208
up €208 (+98.9%), from €211 to €419
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 | €48,487 | €42,451 | -€6,036 | -12.4% |
| Fixed assets | 21/28 | €3,973 | €3,314 | -€658 | -16.6% |
| Tangible fixed assets | 22/27 | €3,973 | €3,314 | -€658 | -16.6% |
| Furniture and vehicles | 24 | €1,048 | €748 | -€300 | -28.6% |
| Other tangible fixed assets | 26 | €2,925 | €2,567 | -€358 | -12.2% |
| Current assets | 29/58 | €44,514 | €39,136 | -€5,378 | -12.1% |
| Amounts receivable within one year | 40/41 | €43,981 | €36,476 | -€7,505 | -17.1% |
| Trade receivables | 40 | €3,175 | €2,490 | -€685 | -21.6% |
| Other amounts receivable | 41 | €40,807 | €33,987 | -€6,820 | -16.7% |
| Cash at bank and in hand | 54/58 | €150 | €2,189 | +€2,039 | +1359.5% |
| Deferred charges and accrued income | 490/1 | €383 | €471 | +€88 | +23.0% |
| Total equity and liabilities | 10/49 | €48,487 | €42,451 | -€6,036 | -12.4% |
| Equity | 10/15 | €39,220 | €38,963 | -€257 | -0.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,220 | €33,963 | -€257 | -0.8% |
| Amounts payable | 17/49 | €9,267 | €3,488 | -€5,779 | -62.4% |
| Amounts payable within one year | 42/48 | €9,267 | €3,488 | -€5,779 | -62.4% |
| Trade debts | 44 | €1,362 | €907 | -€455 | -33.4% |
| Suppliers | 440/4 | €1,362 | €907 | -€455 | -33.4% |
| Taxes, remuneration and social security | 45 | €7,905 | €2,581 | -€5,324 | -67.4% |
| Taxes | 450/3 | €7,905 | €2,581 | -€5,324 | -67.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €658 | -€0 | 0.0% |
| Other operating charges | 640/8 | €244 | €0 | -€244 | -100.0% |
| Gross operating margin | 9900 | €2,982 | -€874 | -€3,856 | |
| Operating profit (loss) | 9901 | €2,080 | -€1,533 | -€3,612 | |
| Financial income | 75/76B | €2,472 | €2,788 | +€316 | +12.8% |
| Recurring financial income | 75 | €2,472 | €2,788 | +€316 | +12.8% |
| Financial charges | 65/66B | €211 | €419 | +€208 | +98.9% |
| Recurring financial charges | 65 | €211 | €419 | +€208 | +98.9% |
| Profit (loss) for the period before taxes | 9903 | €4,341 | €837 | -€3,504 | -80.7% |
| Income taxes | 67/77 | €1,484 | €1,093 | -€391 | -26.3% |
| Profit (loss) for the period | 9904 | €2,857 | -€257 | -€3,113 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,857 | -€257 | -€3,113 |
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 8 October 2026 via checked.be.