Judolynn: 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.
Judolynn
Largest movements
- Receivables within one year -€1,829
down €1,829 (-88.9%), from €2,057 to €228
of which Trade receivables: -€2,057
- Cash -€1,246
down €1,246 (-3.8%), from €32,459 to €31,213
mainly Tax, wage and social debts (-€2,422) and Deferred charges and accrued income (-€998)
- Deferred charges and accrued income +€998
up €998 (+347.6%), from €287 to €1,285
- Tax, wage and social debts -€2,422
down €2,422 (-91.2%), from €2,656 to €234
- Reserves +€1,025
up €1,025 (+4.0%), from €25,669 to €26,694
- Trade debts -€580
down €580 (-59.2%), from €980 to €400
- Other debts +€388
up €388 (+39.5%), from €983 to €1,371
- Gross operating margin -€5,512
down €5,512 (-69.0%), from €7,992 to €2,480
- Taxes -€1,456
down €1,456 (-79.5%), from €1,831 to €375
- Depreciation -€421
down €421 (-44.7%), from €942 to €521
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 | €35,125 | €33,244 | -€1,881 | -5.4% |
| Fixed assets | 21/28 | €322 | €518 | +€196 | +61.0% |
| Tangible fixed assets | 22/27 | €322 | €518 | +€196 | +61.0% |
| Furniture and vehicles | 24 | €322 | €518 | +€196 | +61.0% |
| Current assets | 29/58 | €34,803 | €32,726 | -€2,078 | -6.0% |
| Amounts receivable within one year | 40/41 | €2,057 | €228 | -€1,829 | -88.9% |
| Trade receivables | 40 | €2,057 | €0 | -€2,057 | -100.0% |
| Other amounts receivable | 41 | - | €228 | +€228 | |
| Cash at bank and in hand | 54/58 | €32,459 | €31,213 | -€1,246 | -3.8% |
| Deferred charges and accrued income | 490/1 | €287 | €1,285 | +€998 | +347.6% |
| Total equity and liabilities | 10/49 | €35,125 | €33,244 | -€1,881 | -5.4% |
| Equity | 10/15 | €30,169 | €31,194 | +€1,025 | +3.4% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €25,669 | €26,694 | +€1,025 | +4.0% |
| Distributable reserves | 133 | €25,669 | €26,694 | +€1,025 | +4.0% |
| Amounts payable | 17/49 | €4,957 | €2,050 | -€2,907 | -58.6% |
| Amounts payable within one year | 42/48 | €4,938 | €2,025 | -€2,913 | -59.0% |
| Financial debts | 43 | €320 | €21 | -€299 | -93.6% |
| Credit institutions | 430/8 | €320 | €21 | -€299 | -93.6% |
| Trade debts | 44 | €980 | €400 | -€580 | -59.2% |
| Suppliers | 440/4 | €980 | €400 | -€580 | -59.2% |
| Taxes, remuneration and social security | 45 | €2,656 | €234 | -€2,422 | -91.2% |
| Taxes | 450/3 | €2,656 | €234 | -€2,422 | -91.2% |
| Other amounts payable | 47/48 | €983 | €1,371 | +€388 | +39.5% |
| Accrued charges and deferred income | 492/3 | €19 | €25 | +€6 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €942 | €521 | -€421 | -44.7% |
| Other operating charges | 640/8 | €468 | €487 | +€19 | +4.0% |
| Gross operating margin | 9900 | €7,992 | €2,480 | -€5,512 | -69.0% |
| Operating profit (loss) | 9901 | €6,582 | €1,472 | -€5,110 | -77.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €58 | €72 | +€14 | +24.1% |
| Recurring financial charges | 65 | €58 | €72 | +€14 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €6,524 | €1,400 | -€5,124 | -78.5% |
| Income taxes | 67/77 | €1,831 | €375 | -€1,456 | -79.5% |
| Profit (loss) for the period | 9904 | €4,693 | €1,025 | -€3,668 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,693 | €1,025 | -€3,668 | -78.1% |
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 9 October 2026 via checked.be.