JODORMO: 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.
JODORMO
Largest movements
- Cash -€14,188
down €14,188 (-28.9%), from €49,033 to €34,845
mainly Debts after one year (-€8,766) and Receivables within one year (-€7,587)
- Tangible fixed assets -€9,957
down €9,957 (-18.5%), from €53,733 to €43,776
of which Furniture and vehicles: -€11,492
- Receivables within one year +€7,587
up €7,587 (+271%), from €2,800 to €10,387
of which Trade receivables: +€7,563
- Debts after one year -€8,766
down €8,766 (-24.8%), from €35,412 to €26,646
- Tax, wage and social debts -€5,266
down €5,266 (-40.3%), from €13,073 to €7,807
- Other debts -€3,611
down €3,611 (-82.4%), from €4,381 to €770
- Reserves +€3,515
up €3,515 (+11.3%), from €31,175 to €34,690
- Trade debts -€2,059
down €2,059 (-30.1%), from €6,849 to €4,790
- Depreciation +€7,418
up €7,418 (+161%), from €4,617 to €12,036
- Gross operating margin +€5,468
up €5,468 (+39.1%), from €13,992 to €19,460
- Taxes -€569
down €569 (-25.9%), from €2,200 to €1,631
- Financial charges +€568
up €568 (+47.5%), from €1,196 to €1,764
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 | €105,567 | €89,008 | -€16,558 | -15.7% |
| Fixed assets | 21/28 | €53,733 | €43,776 | -€9,957 | -18.5% |
| Tangible fixed assets | 22/27 | €53,733 | €43,776 | -€9,957 | -18.5% |
| Plant, machinery and equipment | 23 | €858 | €2,392 | +€1,535 | +179% |
| Furniture and vehicles | 24 | €52,876 | €41,384 | -€11,492 | -21.7% |
| Current assets | 29/58 | €51,833 | €45,232 | -€6,601 | -12.7% |
| Amounts receivable within one year | 40/41 | €2,800 | €10,387 | +€7,587 | +271% |
| Trade receivables | 40 | - | €7,563 | +€7,563 | |
| Other amounts receivable | 41 | €2,800 | €2,825 | +€25 | +0.9% |
| Cash at bank and in hand | 54/58 | €49,033 | €34,845 | -€14,188 | -28.9% |
| Total equity and liabilities | 10/49 | €105,567 | €89,008 | -€16,558 | -15.7% |
| Equity | 10/15 | €37,431 | €40,946 | +€3,515 | +9.4% |
| Contributions | 10/11 | €6,256 | €6,256 | = | 0.0% |
| Reserves | 13 | €31,175 | €34,690 | +€3,515 | +11.3% |
| Distributable reserves | 133 | €31,175 | €34,690 | +€3,515 | +11.3% |
| Amounts payable | 17/49 | €68,136 | €48,062 | -€20,074 | -29.5% |
| Amounts payable after more than one year | 17 | €35,412 | €26,646 | -€8,766 | -24.8% |
| Financial debts | 170/4 | €35,412 | €26,646 | -€8,766 | -24.8% |
| Amounts payable within one year | 42/48 | €32,723 | €21,416 | -€11,307 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €8,421 | €8,049 | -€372 | -4.4% |
| Trade debts | 44 | €6,849 | €4,790 | -€2,059 | -30.1% |
| Suppliers | 440/4 | €6,849 | €4,790 | -€2,059 | -30.1% |
| Taxes, remuneration and social security | 45 | €13,073 | €7,807 | -€5,266 | -40.3% |
| Taxes | 450/3 | €13,073 | €7,807 | -€5,266 | -40.3% |
| Other amounts payable | 47/48 | €4,381 | €770 | -€3,611 | -82.4% |
| Non-recurring operating income | 76A | €5,834 | - | -€5,834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,617 | €12,036 | +€7,418 | +161% |
| Other operating charges | 640/8 | €591 | €515 | -€76 | -12.9% |
| Gross operating margin | 9900 | €13,992 | €19,460 | +€5,468 | +39.1% |
| Operating profit (loss) | 9901 | €8,784 | €6,910 | -€1,874 | -21.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,196 | €1,764 | +€568 | +47.5% |
| Recurring financial charges | 65 | €1,196 | €1,764 | +€568 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €7,588 | €5,146 | -€2,442 | -32.2% |
| Income taxes | 67/77 | €2,200 | €1,631 | -€569 | -25.9% |
| Profit (loss) for the period | 9904 | €5,388 | €3,515 | -€1,873 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,388 | €3,515 | -€1,873 | -34.8% |
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.