JOOD TRADING: 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.
JOOD TRADING
Largest movements
- Cash -€14,492
down €14,492 (-91.9%), from €15,771 to €1,279
mainly Other debts (-€11,000) and Net result for the year (-€2,244)
- Other debts -€11,000
down €11,000 (-25.4%), from €43,334 to €32,334
- Profit (loss) carried forward -€2,244
down €2,244 (-9.4%), from -€23,764 to -€26,008
- Gross operating margin -€5,998
down €5,998, from €3,907 to -€2,090
- Other operating charges -€83
no longer reported in 2025 (was €83)
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 | €95,165 | €81,520 | -€13,645 | -14.3% |
| Fixed assets | 21/28 | - | €500 | +€500 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €95,165 | €81,020 | -€14,145 | -14.9% |
| Stocks and contracts in progress | 3 | €32,120 | €32,120 | = | 0.0% |
| Stocks | 30/36 | €32,120 | €32,120 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,274 | €47,622 | +€347 | +0.7% |
| Trade receivables | 40 | €31,178 | €31,178 | = | 0.0% |
| Other amounts receivable | 41 | €16,096 | €16,443 | +€347 | +2.2% |
| Cash at bank and in hand | 54/58 | €15,771 | €1,279 | -€14,492 | -91.9% |
| Total equity and liabilities | 10/49 | €95,165 | €81,520 | -€13,645 | -14.3% |
| Equity | 10/15 | €47,236 | €44,992 | -€2,244 | -4.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,764 | -€26,008 | -€2,244 | -9.4% |
| Amounts payable | 17/49 | €47,929 | €36,528 | -€11,401 | -23.8% |
| Amounts payable within one year | 42/48 | €47,929 | €36,528 | -€11,401 | -23.8% |
| Trade debts | 44 | €4,595 | €4,194 | -€401 | -8.7% |
| Suppliers | 440/4 | €4,595 | €4,194 | -€401 | -8.7% |
| Other amounts payable | 47/48 | €43,334 | €32,334 | -€11,000 | -25.4% |
| Other operating charges | 640/8 | €83 | - | -€83 | |
| Non-recurring operating charges | 66A | €83 | - | -€83 | |
| Gross operating margin | 9900 | €3,907 | -€2,090 | -€5,998 | |
| Operating profit (loss) | 9901 | €3,742 | -€2,090 | -€5,833 | |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,589 | -€2,244 | -€5,833 | |
| Profit (loss) for the period | 9904 | €3,589 | -€2,244 | -€5,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,589 | -€2,244 | -€5,833 |
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 28 October 2026 via checked.be.