JOUDIE: 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.
JOUDIE
Largest movements
- Stocks and contracts -€2,000
down €2,000 (-9.9%), from €20,200 to €18,200
- Profit (loss) carried forward -€18,757
down €18,757 (-26.4%), from €71,102 to €52,346
- Other debts +€16,595
up €16,595 (+562.5%), from €2,950 to €19,545
- Trade debts +€1,944
up €1,944 (+298.3%), from €652 to €2,596
- Tax, wage and social debts -€1,115
down €1,115 (-50.4%), from €2,211 to €1,096
of which Remuneration and social security: -€1,088
- Staff costs -€9,629
down €9,629 (-40.9%), from €23,516 to €13,887
- Gross operating margin +€997
up €997 (+20.1%), from -€4,960 to -€3,963
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 | €85,028 | €83,696 | -€1,332 | -1.6% |
| Fixed assets | 21/28 | €190 | €190 | = | 0.0% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €84,838 | €83,506 | -€1,332 | -1.6% |
| Stocks and contracts in progress | 3 | €20,200 | €18,200 | -€2,000 | -9.9% |
| Stocks | 30/36 | €20,200 | €18,200 | -€2,000 | -9.9% |
| Amounts receivable within one year | 40/41 | €64,241 | €64,633 | +€392 | +0.6% |
| Trade receivables | 40 | €64,241 | €64,241 | = | 0.0% |
| Other amounts receivable | 41 | - | €392 | +€392 | |
| Cash at bank and in hand | 54/58 | €397 | €672 | +€275 | +69.3% |
| Total equity and liabilities | 10/49 | €85,028 | €83,696 | -€1,332 | -1.6% |
| Equity | 10/15 | €79,215 | €60,458 | -€18,757 | -23.7% |
| Contributions | 10/11 | €6,247 | €6,247 | = | 0.0% |
| Contributions outside capital | 11 | €6,247 | €6,247 | = | 0.0% |
| Other | 1109/19 | €6,247 | €6,247 | = | 0.0% |
| Reserves | 13 | €1,865 | €1,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,865 | €1,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,865 | €1,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,102 | €52,346 | -€18,757 | -26.4% |
| Amounts payable | 17/49 | €5,813 | €23,238 | +€17,424 | +299.7% |
| Amounts payable within one year | 42/48 | €5,813 | €23,238 | +€17,424 | +299.7% |
| Trade debts | 44 | €652 | €2,596 | +€1,944 | +298.3% |
| Suppliers | 440/4 | €652 | €2,596 | +€1,944 | +298.3% |
| Taxes, remuneration and social security | 45 | €2,211 | €1,096 | -€1,115 | -50.4% |
| Taxes | 450/3 | €27 | - | -€27 | |
| Remuneration and social security | 454/9 | €2,184 | €1,096 | -€1,088 | -49.8% |
| Other amounts payable | 47/48 | €2,950 | €19,545 | +€16,595 | +562.5% |
| Remuneration, social security and pensions | 62 | €23,516 | €13,887 | -€9,629 | -40.9% |
| Other operating charges | 640/8 | €5 | - | -€5 | |
| Gross operating margin | 9900 | -€4,960 | -€3,963 | +€997 | +20.1% |
| Operating profit (loss) | 9901 | -€28,480 | -€17,850 | +€10,631 | +37.3% |
| Financial charges | 65/66B | €929 | €907 | -€22 | -2.3% |
| Recurring financial charges | 65 | €929 | €907 | -€22 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€29,409 | -€18,757 | +€10,652 | +36.2% |
| Profit (loss) for the period | 9904 | -€29,409 | -€18,757 | +€10,652 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,409 | -€18,757 | +€10,652 | +36.2% |
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 10 October 2026 via checked.be.