JOJIDI: 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.
JOJIDI
Largest movements
- Cash -€54,324
down €54,324 (-50.6%), from €107,285 to €52,961
mainly Investment in fixed assets (net) (-€40,000) and Receivables within one year (-€34,928)
- Financial fixed assets +€40,000
new in 2025: €40,000
- Receivables within one year +€34,928
up €34,928 (+41.6%), from €83,952 to €118,880
of which Other amounts receivable: +€33,123
- Current investments +€30,000
new in 2025: €30,000
- Tangible fixed assets -€11,747
down €11,747 (-48.2%), from €24,381 to €12,634
of which Furniture and vehicles: -€11,661
- Reserves +€40,238
up €40,238 (+21.1%), from €191,069 to €231,307
- Current portion of long-term debt -€7,072
down €7,072 (-91.6%), from €7,719 to €647
- Trade debts +€3,932
up €3,932 (+262%), from €1,500 to €5,432
- Tax, wage and social debts +€2,560
up €2,560 (+17.7%), from €14,475 to €17,035
- Gross operating margin -€1,125
down €1,125 (-1.7%), from €66,146 to €65,021
- Depreciation -€964
down €964 (-7.6%), from €12,711 to €11,747
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 | €216,157 | €255,045 | +€38,887 | +18.0% |
| Fixed assets | 21/28 | €24,381 | €52,634 | +€28,253 | +116% |
| Tangible fixed assets | 22/27 | €24,381 | €12,634 | -€11,747 | -48.2% |
| Furniture and vehicles | 24 | €23,895 | €12,234 | -€11,661 | -48.8% |
| Other tangible fixed assets | 26 | €485 | €400 | -€85 | -17.6% |
| Financial fixed assets | 28 | - | €40,000 | +€40,000 | |
| Current assets | 29/58 | €191,777 | €202,411 | +€10,634 | +5.5% |
| Amounts receivable within one year | 40/41 | €83,952 | €118,880 | +€34,928 | +41.6% |
| Trade receivables | 40 | €11,970 | €13,774 | +€1,804 | +15.1% |
| Other amounts receivable | 41 | €71,982 | €105,105 | +€33,123 | +46.0% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €107,285 | €52,961 | -€54,324 | -50.6% |
| Deferred charges and accrued income | 490/1 | €540 | €570 | +€30 | +5.6% |
| Total equity and liabilities | 10/49 | €216,157 | €255,045 | +€38,887 | +18.0% |
| Equity | 10/15 | €191,149 | €231,386 | +€40,238 | +21.1% |
| Reserves | 13 | €191,069 | €231,307 | +€40,238 | +21.1% |
| Distributable reserves | 133 | €191,069 | €231,307 | +€40,238 | +21.1% |
| Profit (loss) carried forward | 14 | €80 | €80 | = | 0.0% |
| Amounts payable | 17/49 | €25,009 | €23,658 | -€1,350 | -5.4% |
| Amounts payable after more than one year | 17 | €647 | €0 | -€647 | -100% |
| Financial debts | 170/4 | €647 | €0 | -€647 | -100% |
| Amounts payable within one year | 42/48 | €23,695 | €23,114 | -€580 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €7,719 | €647 | -€7,072 | -91.6% |
| Trade debts | 44 | €1,500 | €5,432 | +€3,932 | +262% |
| Suppliers | 440/4 | €1,500 | €5,432 | +€3,932 | +262% |
| Taxes, remuneration and social security | 45 | €14,475 | €17,035 | +€2,560 | +17.7% |
| Taxes | 450/3 | €14,475 | €17,035 | +€2,560 | +17.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €667 | €544 | -€123 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,711 | €11,747 | -€964 | -7.6% |
| Other operating charges | 640/8 | €1,038 | €1,055 | +€16 | +1.6% |
| Gross operating margin | 9900 | €66,146 | €65,021 | -€1,125 | -1.7% |
| Operating profit (loss) | 9901 | €52,397 | €52,220 | -€177 | -0.3% |
| Financial income | 75/76B | €4,430 | €4,511 | +€80 | +1.8% |
| Recurring financial income | 75 | €4,430 | €4,511 | +€80 | +1.8% |
| Financial charges | 65/66B | €335 | €298 | -€37 | -11.0% |
| Recurring financial charges | 65 | €335 | €298 | -€37 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €56,492 | €56,432 | -€60 | -0.1% |
| Income taxes | 67/77 | €16,238 | €16,195 | -€43 | -0.3% |
| Profit (loss) for the period | 9904 | €40,255 | €40,238 | -€17 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,255 | €40,238 | -€17 | 0.0% |
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 14 October 2026 via checked.be.