JOUDA: 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.
JOUDA
Largest movements
- Stocks and contracts +€8,361
up €8,361 (+10.7%), from €78,154 to €86,515
- Cash -€1,800
down €1,800 (-78.1%), from €2,304 to €504
mainly Tax, wage and social debts (-€26,883) and Other debts (-€16,746)
- Profit (loss) carried forward +€34,464
up €34,464, from -€1,244 to €33,221
- Tax, wage and social debts -€26,883
down €26,883 (-69.6%), from €38,609 to €11,727
of which Remuneration and social security: -€27,021
- Other debts -€16,746
down €16,746 (-81.1%), from €20,651 to €3,906
- Trade debts +€8,600
up €8,600 (+63.1%), from €13,630 to €22,230
- Short-term financial debts +€6,797
up €6,797 (+1,503%), from €452 to €7,249
- Turnover -€293,598
no longer reported in 2024 (was €293,598)
- Purchases and services -€286,121
no longer reported in 2024 (was €286,121)
- Gross operating margin +€63,014
up €63,014 (+843%), from €7,477 to €70,491
- Financial income -€23,103
down €23,103 (-43.0%), from €53,683 to €30,580
- Other operating charges -€14,716
down €14,716 (-95.7%), from €15,373 to €658
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,760 | €96,993 | +€6,233 | +6.9% |
| Fixed assets | 21/28 | €4,468 | €4,040 | -€429 | -9.6% |
| Tangible fixed assets | 22/27 | €4,468 | €4,040 | -€429 | -9.6% |
| Plant, machinery and equipment | 23 | €667 | €1,230 | +€563 | +84.4% |
| Furniture and vehicles | 24 | €3,802 | €2,810 | -€992 | -26.1% |
| Current assets | 29/58 | €86,292 | €92,953 | +€6,661 | +7.7% |
| Stocks and contracts in progress | 3 | €78,154 | €86,515 | +€8,361 | +10.7% |
| Stocks | 30/36 | €78,154 | €86,515 | +€8,361 | +10.7% |
| Amounts receivable within one year | 40/41 | €5,834 | €5,934 | +€100 | +1.7% |
| Trade receivables | 40 | €3,851 | €5,249 | +€1,398 | +36.3% |
| Other amounts receivable | 41 | €1,983 | €685 | -€1,298 | -65.4% |
| Cash at bank and in hand | 54/58 | €2,304 | €504 | -€1,800 | -78.1% |
| Total equity and liabilities | 10/49 | €90,760 | €96,993 | +€6,233 | +6.9% |
| Equity | 10/15 | €17,417 | €51,881 | +€34,464 | +198% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61 | €61 | = | 0.0% |
| Non-distributable reserves | 130/1 | €61 | €61 | = | 0.0% |
| Reserves not available under the articles | 1311 | €61 | €61 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,244 | €33,221 | +€34,464 | |
| Amounts payable | 17/49 | €73,343 | €45,111 | -€28,232 | -38.5% |
| Amounts payable within one year | 42/48 | €73,343 | €45,111 | -€28,232 | -38.5% |
| Financial debts | 43 | €452 | €7,249 | +€6,797 | +1,503% |
| Credit institutions | 430/8 | €452 | €7,249 | +€6,797 | +1,503% |
| Trade debts | 44 | €13,630 | €22,230 | +€8,600 | +63.1% |
| Suppliers | 440/4 | €13,630 | €22,230 | +€8,600 | +63.1% |
| Taxes, remuneration and social security | 45 | €38,609 | €11,727 | -€26,883 | -69.6% |
| Taxes | 450/3 | €692 | €831 | +€139 | +20.0% |
| Remuneration and social security | 454/9 | €37,917 | €10,896 | -€27,021 | -71.3% |
| Other amounts payable | 47/48 | €20,651 | €3,906 | -€16,746 | -81.1% |
| Turnover | 70 | €293,598 | - | -€293,598 | |
| Goods, raw materials, services and sundry goods | 60/61 | €286,121 | - | -€286,121 | |
| Remuneration, social security and pensions | 62 | €62,166 | €64,130 | +€1,964 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €1,437 | +€445 | +44.9% |
| Other operating charges | 640/8 | €15,373 | €658 | -€14,716 | -95.7% |
| Gross operating margin | 9900 | €7,477 | €70,491 | +€63,014 | +843% |
| Operating profit (loss) | 9901 | -€71,054 | €4,266 | +€75,320 | |
| Financial income | 75/76B | €53,683 | €30,580 | -€23,103 | -43.0% |
| Recurring financial income | 75 | €53,683 | €30,580 | -€23,103 | -43.0% |
| Financial charges | 65/66B | €924 | €382 | -€542 | -58.7% |
| Recurring financial charges | 65 | €924 | €382 | -€542 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,295 | €34,464 | +€52,759 | |
| Profit (loss) for the period | 9904 | -€18,295 | €34,464 | +€52,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,295 | €34,464 | +€52,759 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.