JODOCO: 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.
What changed
JODOCO
NACE 01.620, Support activities for animal production
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €904,975+€330,850
Equity
€4.1m
2024 · €3.4m+€635,825
Cash
€541,601
2024 · €465,625+€75,976
Balance sheet total
€10.9m
2024 · €9.3m+€1.6m
Largest movements
Assets
- Stocks and contracts +€1.2m
up €1.2m (+158.1%), from €756,347 to €2.0m
- Receivables within one year +€558,903
up €558,903 (+25.3%), from €2.2m to €2.8m
of which Trade receivables: +€562,650
- Tangible fixed assets -€230,165
down €230,165 (-3.9%), from €5.9m to €5.6m
of which Plant, machinery and equipment: -€230,165
Equity and liabilities
- Short-term financial debts +€1.3m
up €1.3m (+318.8%), from €400,000 to €1.7m
- Trade debts -€695,843
down €695,843 (-65.6%), from €1.1m to €365,641
- Profit (loss) carried forward +€635,825
up €635,825 (+33.8%), from €1.9m to €2.5m
- Debts after one year +€311,455
up €311,455 (+10.7%), from €2.9m to €3.2m
- Other debts -€250,000
down €250,000 (-23.8%), from €1.1m to €800,000
Income statement
- Turnover +€989,135
up €989,135 (+5.5%), from €18.1m to €19.1m
- Services and other goods +€222,049
up €222,049 (+17.4%), from €1.3m to €1.5m
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.
Result 2024
€904,975
Turnover
+€989,135
Other operating income
+€1,090
Goods and materials
-€165,284
Services and other goods
-€222,049
Staff costs
-€104,497
Depreciation
-€19,184
Other operating charges
-€627
Other operating items
+€79,395
Financial income
-€38,097
Financial charges
-€69,740
Taxes
-€119,292
Result 2025
€1.2m
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.
From operations
-€920,004
Investment
-€191,841
Financing
+€1.2m
Cash 2024
€465,625
From operations (derived)
-€920,004
Net result for the year
+€1.2m
Depreciation
+€422,006
Stocks and contracts
-€1.2m
Receivables within one year
-€558,903
Trade debts
-€695,843
Tax, wage and social debts
-€21,178
Other debts
-€250,000
Accrued charges and deferred income
+€143,588
Investment (derived)
-€191,841
Investment in fixed assets (net)
-€191,841
Financing
+€1.2m
Debts after one year
+€311,455
Current portion of long-term debt
+€201,366
Short-term financial debts
+€1.3m
Contributions, distributions and other
-€600,000
Cash 2025
€541,601
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,306,727 | €10,906,940 | +€1.6m | +17.2% |
| Fixed assets | 21/28 | €5,879,117 | €5,648,952 | -€230,165 | -3.9% |
| Tangible fixed assets | 22/27 | €5,879,117 | €5,648,952 | -€230,165 | -3.9% |
| Land and buildings | 22 | €638,724 | €638,724 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,240,393 | €5,010,228 | -€230,165 | -4.4% |
| Current assets | 29/58 | €3,427,610 | €5,257,988 | +€1.8m | +53.4% |
| Stocks and contracts in progress | 3 | €756,347 | €1,951,846 | +€1.2m | +158.1% |
| Stocks | 30/36 | €756,347 | €1,951,846 | +€1.2m | +158.1% |
| Goods purchased for resale | 34 | €756,347 | €1,951,846 | +€1.2m | +158.1% |
| Amounts receivable within one year | 40/41 | €2,205,638 | €2,764,541 | +€558,903 | +25.3% |
| Trade receivables | 40 | €2,126,910 | €2,689,560 | +€562,650 | +26.5% |
| Other amounts receivable | 41 | €78,728 | €74,981 | -€3,747 | -4.8% |
| Cash at bank and in hand | 54/58 | €465,625 | €541,601 | +€75,976 | +16.3% |
| Total equity and liabilities | 10/49 | €9,306,727 | €10,906,940 | +€1.6m | +17.2% |
| Equity | 10/15 | €3,449,013 | €4,084,838 | +€635,825 | +18.4% |
| Contributions | 10/11 | €534,973 | €534,973 | = | 0.0% |
| Capital | 10 | €534,973 | €534,973 | = | 0.0% |
| Issued capital | 100 | €534,973 | €534,973 | = | 0.0% |
| Reserves | 13 | €1,035,632 | €1,035,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53,498 | €53,498 | = | 0.0% |
| Legal reserve | 130 | €53,498 | €53,498 | = | 0.0% |
| Tax-exempt reserves | 132 | €261,020 | €261,020 | = | 0.0% |
| Distributable reserves | 133 | €721,114 | €721,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,878,408 | €2,514,233 | +€635,825 | +33.8% |
| Amounts payable | 17/49 | €5,857,714 | €6,822,102 | +€964,388 | +16.5% |
| Amounts payable after more than one year | 17 | €2,907,038 | €3,218,493 | +€311,455 | +10.7% |
| Financial debts | 170/4 | €2,907,038 | €3,218,493 | +€311,455 | +10.7% |
| Credit institutions | 173 | €2,907,038 | €3,218,493 | +€311,455 | +10.7% |
| Amounts payable within one year | 42/48 | €2,944,331 | €3,453,676 | +€509,345 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €317,038 | €518,404 | +€201,366 | +63.5% |
| Financial debts | 43 | €400,000 | €1,675,000 | +€1.3m | +318.8% |
| Credit institutions | 430/8 | €400,000 | €1,675,000 | +€1.3m | +318.8% |
| Trade debts | 44 | €1,061,484 | €365,641 | -€695,843 | -65.6% |
| Suppliers | 440/4 | €1,061,484 | €365,641 | -€695,843 | -65.6% |
| Taxes, remuneration and social security | 45 | €115,809 | €94,631 | -€21,178 | -18.3% |
| Taxes | 450/3 | €101,422 | €67,548 | -€33,874 | -33.4% |
| Remuneration and social security | 454/9 | €14,387 | €27,083 | +€12,696 | +88.2% |
| Other amounts payable | 47/48 | €1,050,000 | €800,000 | -€250,000 | -23.8% |
| Accrued charges and deferred income | 492/3 | €6,345 | €149,933 | +€143,588 | +2263.0% |
| Operating income | 70/76A | €18,111,784 | €19,102,009 | +€990,225 | +5.5% |
| Turnover | 70 | €18,096,108 | €19,085,243 | +€989,135 | +5.5% |
| Other operating income | 74 | €15,676 | €16,766 | +€1,090 | +7.0% |
| Operating charges | 60/66A | €16,797,296 | €17,229,542 | +€432,246 | +2.6% |
| Goods for resale, raw materials and consumables | 60 | €14,132,488 | €14,297,772 | +€165,284 | +1.2% |
| Change in stocks: decrease (increase) | 609 | -€358,547 | -€1,195,499 | -€836,952 | -233.4% |
| Services and other goods | 61 | €1,273,873 | €1,495,922 | +€222,049 | +17.4% |
| Remuneration, social security and pensions | 62 | €888,734 | €993,231 | +€104,497 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402,822 | €422,006 | +€19,184 | +4.8% |
| Other operating charges | 640/8 | €19,984 | €20,611 | +€627 | +3.1% |
| Non-recurring operating charges | 66A | €79,395 | - | -€79,395 | |
| Operating profit (loss) | 9901 | €1,314,488 | €1,872,467 | +€557,979 | +42.4% |
| Recurring financial income | 75 | €56,300 | €18,203 | -€38,097 | -67.7% |
| Income from current assets | 751 | €4,693 | - | -€4,693 | |
| Other financial income | 752/9 | €51,607 | €18,203 | -€33,404 | -64.7% |
| Financial charges | 65/66B | €158,844 | €228,584 | +€69,740 | +43.9% |
| Recurring financial charges | 65 | €158,844 | €228,584 | +€69,740 | +43.9% |
| Debt charges | 650 | €9,503 | €80,597 | +€71,094 | +748.1% |
| Other financial charges | 652/9 | €149,341 | €147,987 | -€1,354 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €1,211,944 | €1,662,086 | +€450,142 | +37.1% |
| Income taxes | 67/77 | €306,969 | €426,261 | +€119,292 | +38.9% |
| Taxes | 670/3 | €308,382 | €426,261 | +€117,879 | +38.2% |
| Tax adjustments and reversals of tax provisions | 77 | €1,413 | - | -€1,413 | |
| Profit (loss) for the period | 9904 | €904,975 | €1,235,825 | +€330,850 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €904,975 | €1,235,825 | +€330,850 | +36.6% |
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 29 September 2026 via checked.be.