JoDoFeet: 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.
JoDoFeet
Largest movements
- Cash +€21,855
up €21,855 (+214%), from €10,199 to €32,054
mainly Depreciation (+€25,670) and Net result for the year (+€22,638)
- Tangible fixed assets -€15,892
down €15,892 (-27.6%), from €57,575 to €41,683
of which Furniture and vehicles: -€12,224
- Intangible fixed assets -€9,512
down €9,512 (-11.2%), from €84,750 to €75,238
- Receivables within one year +€2,110
up €2,110 (+381%), from €554 to €2,664
of which Trade receivables: +€2,110
- Other debts -€50,724
down €50,724 (-41.4%), from €122,492 to €71,767
- Reserves +€22,638
up €22,638 (+114%), from €19,875 to €42,513
- Debts after one year +€18,071
new in 2025: €18,071
- Current portion of long-term debt +€7,251
new in 2025: €7,251
- Gross operating margin +€20,456
up €20,456 (+32.1%), from €63,760 to €84,216
- Taxes +€4,965
up €4,965 (+117%), from €4,246 to €9,211
- Staff costs +€939
up €939 (+3.9%), from €24,148 to €25,088
- Financial charges +€936
up €936 (+723%), from €129 to €1,065
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 | €154,528 | €153,169 | -€1,359 | -0.9% |
| Formation expenses | 20 | €846 | €580 | -€266 | -31.5% |
| Fixed assets | 21/28 | €142,325 | €116,922 | -€25,404 | -17.8% |
| Intangible fixed assets | 21 | €84,750 | €75,238 | -€9,512 | -11.2% |
| Tangible fixed assets | 22/27 | €57,575 | €41,683 | -€15,892 | -27.6% |
| Land and buildings | 22 | €9,887 | €8,488 | -€1,399 | -14.2% |
| Plant, machinery and equipment | 23 | €9,045 | €6,776 | -€2,269 | -25.1% |
| Furniture and vehicles | 24 | €38,643 | €26,419 | -€12,224 | -31.6% |
| Current assets | 29/58 | €11,356 | €35,667 | +€24,311 | +214% |
| Amounts receivable within one year | 40/41 | €554 | €2,664 | +€2,110 | +381% |
| Trade receivables | 40 | - | €2,110 | +€2,110 | |
| Other amounts receivable | 41 | €554 | €554 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,199 | €32,054 | +€21,855 | +214% |
| Deferred charges and accrued income | 490/1 | €603 | €949 | +€346 | +57.4% |
| Total equity and liabilities | 10/49 | €154,528 | €153,169 | -€1,359 | -0.9% |
| Equity | 10/15 | €23,375 | €46,013 | +€22,638 | +96.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €19,875 | €42,513 | +€22,638 | +114% |
| Distributable reserves | 133 | €19,875 | €42,513 | +€22,638 | +114% |
| Amounts payable | 17/49 | €131,152 | €107,155 | -€23,997 | -18.3% |
| Amounts payable after more than one year | 17 | - | €18,071 | +€18,071 | |
| Financial debts | 170/4 | - | €18,071 | +€18,071 | |
| Amounts payable within one year | 42/48 | €131,139 | €89,084 | -€42,055 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,251 | +€7,251 | |
| Trade debts | 44 | €4,833 | €5,690 | +€857 | +17.7% |
| Suppliers | 440/4 | €4,833 | €5,690 | +€857 | +17.7% |
| Taxes, remuneration and social security | 45 | €3,815 | €4,376 | +€561 | +14.7% |
| Taxes | 450/3 | €450 | €1,011 | +€561 | +125% |
| Remuneration and social security | 454/9 | €3,365 | €3,365 | = | 0.0% |
| Other amounts payable | 47/48 | €122,492 | €71,767 | -€50,724 | -41.4% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100% |
| Non-recurring operating income | 76A | €21 | €0 | -€21 | -100% |
| Remuneration, social security and pensions | 62 | €24,148 | €25,088 | +€939 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,289 | €25,670 | +€381 | +1.5% |
| Other operating charges | 640/8 | €1,113 | €544 | -€569 | -51.1% |
| Gross operating margin | 9900 | €63,760 | €84,216 | +€20,456 | +32.1% |
| Operating profit (loss) | 9901 | €13,210 | €32,914 | +€19,704 | +149% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €129 | €1,065 | +€936 | +723% |
| Recurring financial charges | 65 | €129 | €1,065 | +€936 | +723% |
| Profit (loss) for the period before taxes | 9903 | €13,082 | €31,849 | +€18,767 | +143% |
| Income taxes | 67/77 | €4,246 | €9,211 | +€4,965 | +117% |
| Profit (loss) for the period | 9904 | €8,836 | €22,638 | +€13,802 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €8,836 | €22,638 | +€13,802 | +156% |
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 13 October 2026 via checked.be.