P. JODIN EXPERTISES: 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.
P. JODIN EXPERTISES
Largest movements
- Receivables within one year -€21,961
down €21,961 (-54.9%), from €39,989 to €18,028
of which Other amounts receivable: -€18,431
- Tangible fixed assets -€16,371
down €16,371 (-68.6%), from €23,870 to €7,499
of which Furniture and vehicles: -€15,836
- Cash -€14,777
down €14,777 (-21.4%), from €69,058 to €54,281
mainly Contributions, distributions and other (-€23,500) and Net result for the year (-€16,881)
- Deferred charges and accrued income -€1,431
down €1,431 (-63.3%), from €2,259 to €829
- Reserves -€23,500
down €23,500 (-36.0%), from €65,360 to €41,860
- Profit (loss) carried forward -€16,881
down €16,881 (-65.1%), from €25,950 to €9,068
- Current portion of long-term debt -€10,002
down €10,002 (-87.2%), from €11,465 to €1,464
- Other debts -€2,248
down €2,248 (-91.6%), from €2,453 to €205
- Trade debts -€1,694
down €1,694 (-59.3%), from €2,855 to €1,161
- Gross operating margin -€19,321
down €19,321 (-91.6%), from €21,102 to €1,781
- Financial income -€6,077
down €6,077 (-82.1%), from €7,399 to €1,322
- Depreciation +€1,017
up €1,017 (+6.6%), from €15,354 to €16,371
- Taxes -€842
down €842 (-26.6%), from €3,164 to €2,322
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 | €135,176 | €80,636 | -€54,540 | -40.3% |
| Fixed assets | 21/28 | €23,870 | €7,499 | -€16,371 | -68.6% |
| Tangible fixed assets | 22/27 | €23,870 | €7,499 | -€16,371 | -68.6% |
| Plant, machinery and equipment | 23 | €3,701 | €3,166 | -€534 | -14.4% |
| Furniture and vehicles | 24 | €20,169 | €4,333 | -€15,836 | -78.5% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €111,306 | €73,137 | -€38,169 | -34.3% |
| Amounts receivable within one year | 40/41 | €39,989 | €18,028 | -€21,961 | -54.9% |
| Trade receivables | 40 | €13,789 | €10,259 | -€3,530 | -25.6% |
| Other amounts receivable | 41 | €26,200 | €7,769 | -€18,431 | -70.3% |
| Cash at bank and in hand | 54/58 | €69,058 | €54,281 | -€14,777 | -21.4% |
| Deferred charges and accrued income | 490/1 | €2,259 | €829 | -€1,431 | -63.3% |
| Total equity and liabilities | 10/49 | €135,176 | €80,636 | -€54,540 | -40.3% |
| Equity | 10/15 | €109,910 | €69,528 | -€40,381 | -36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,360 | €41,860 | -€23,500 | -36.0% |
| Distributable reserves | 133 | €65,360 | €41,860 | -€23,500 | -36.0% |
| Profit (loss) carried forward | 14 | €25,950 | €9,068 | -€16,881 | -65.1% |
| Amounts payable | 17/49 | €25,266 | €11,108 | -€14,158 | -56.0% |
| Amounts payable after more than one year | 17 | €959 | €0 | -€959 | -100% |
| Financial debts | 170/4 | €959 | €0 | -€959 | -100% |
| Amounts payable within one year | 42/48 | €23,016 | €9,774 | -€13,242 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €11,465 | €1,464 | -€10,002 | -87.2% |
| Trade debts | 44 | €2,855 | €1,161 | -€1,694 | -59.3% |
| Suppliers | 440/4 | €2,855 | €1,161 | -€1,694 | -59.3% |
| Taxes, remuneration and social security | 45 | €6,244 | €6,944 | +€701 | +11.2% |
| Taxes | 450/3 | €6,244 | €6,944 | +€701 | +11.2% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €2,453 | €205 | -€2,248 | -91.6% |
| Accrued charges and deferred income | 492/3 | €1,291 | €1,334 | +€42 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,354 | €16,371 | +€1,017 | +6.6% |
| Other operating charges | 640/8 | €1,046 | €868 | -€177 | -17.0% |
| Gross operating margin | 9900 | €21,102 | €1,781 | -€19,321 | -91.6% |
| Operating profit (loss) | 9901 | €4,703 | -€15,458 | -€20,161 | |
| Financial income | 75/76B | €7,399 | €1,322 | -€6,077 | -82.1% |
| Recurring financial income | 75 | €7,399 | €1,322 | -€6,077 | -82.1% |
| Financial charges | 65/66B | €403 | €423 | +€20 | +4.9% |
| Recurring financial charges | 65 | €403 | €423 | +€20 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €11,698 | -€14,559 | -€26,258 | |
| Income taxes | 67/77 | €3,164 | €2,322 | -€842 | -26.6% |
| Profit (loss) for the period | 9904 | €8,534 | -€16,881 | -€25,416 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,534 | -€16,881 | -€25,416 |
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 30 October 2026 via checked.be.