JODYBAT: 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.
JODYBAT
Largest movements
- Cash -€208,122
down €208,122 (-91.6%), from €227,174 to €19,052
mainly Other debts (-€200,000) and Net result for the year (-€7,872)
- Other debts -€200,000
down €200,000 (-21.8%), from €916,601 to €716,601
- Gross operating margin +€70,877
up €70,877 (+92.9%), from -€76,330 to -€5,453
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 | €842,427 | €634,305 | -€208,122 | -24.7% |
| Current assets | 29/58 | €842,427 | €634,305 | -€208,122 | -24.7% |
| Stocks and contracts in progress | 3 | €615,253 | €615,253 | = | 0.0% |
| Stocks | 30/36 | €615,253 | €615,253 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €227,174 | €19,052 | -€208,122 | -91.6% |
| Total equity and liabilities | 10/49 | €842,427 | €634,305 | -€208,122 | -24.7% |
| Equity | 10/15 | -€75,174 | -€83,046 | -€7,872 | -10.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,674 | -€86,546 | -€7,872 | -10.0% |
| Amounts payable | 17/49 | €917,601 | €717,351 | -€200,250 | -21.8% |
| Amounts payable within one year | 42/48 | €917,601 | €717,351 | -€200,250 | -21.8% |
| Trade debts | 44 | €1,000 | €750 | -€250 | -25.0% |
| Suppliers | 440/4 | €1,000 | €750 | -€250 | -25.0% |
| Other amounts payable | 47/48 | €916,601 | €716,601 | -€200,000 | -21.8% |
| Other operating charges | 640/8 | €806 | €400 | -€406 | -50.4% |
| Gross operating margin | 9900 | -€76,330 | -€5,453 | +€70,877 | +92.9% |
| Operating profit (loss) | 9901 | -€77,135 | -€5,852 | +€71,283 | +92.4% |
| Financial income | 75/76B | €193 | €1 | -€192 | -99.5% |
| Recurring financial income | 75 | €193 | €1 | -€192 | -99.5% |
| Financial charges | 65/66B | €1,732 | €2,020 | +€289 | +16.7% |
| Recurring financial charges | 65 | €1,732 | €2,020 | +€289 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | -€78,674 | -€7,872 | +€70,803 | +90.0% |
| Profit (loss) for the period | 9904 | -€78,674 | -€7,872 | +€70,803 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,674 | -€7,872 | +€70,803 | +90.0% |
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 5 October 2026 via checked.be.