STUDIO JODA SRL: what changed
STUDIO JODA SRL
Largest movements
- Tangible fixed assets +€3,169
new in 2025: €3,169
- Cash +€2,617
up €2,617 (+8,894%), from €29 to €2,647
mainly Net result for the year (+€4,333) and Current portion of long-term debt (+€2,929)
- Receivables within one year +€321
up €321 (+10.0%), from €3,210 to €3,531
of which Other amounts receivable: +€2,328
- Deferred charges and accrued income +€216
new in 2025: €216
- Profit (loss) carried forward +€4,333
up €4,333 (+87.5%), from -€4,951 to -€618
- Current portion of long-term debt +€2,929
new in 2025: €2,929
- Short-term financial debts -€1,408
no longer reported in 2025 (was €1,408)
- Tax, wage and social debts +€960
up €960 (+110%), from €876 to €1,836
- Trade debts -€491
down €491 (-54.0%), from €909 to €418
- Gross operating margin +€4,637
up €4,637 (+164%), from €2,821 to €7,458
- Taxes +€1,040
up €1,040 (+146%), from €710 to €1,750
- Depreciation +€754
new in 2025: €754
- Financial charges +€107
up €107 (+20.7%), from €515 to €621
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,242 | €9,565 | +€6,324 | +195% |
| Fixed assets | 21/28 | - | €3,169 | +€3,169 | |
| Tangible fixed assets | 22/27 | - | €3,169 | +€3,169 | |
| Furniture and vehicles | 24 | - | €3,169 | +€3,169 | |
| Current assets | 29/58 | €3,242 | €6,396 | +€3,154 | +97.3% |
| Amounts receivable within one year | 40/41 | €3,210 | €3,531 | +€321 | +10.0% |
| Trade receivables | 40 | €2,007 | - | -€2,007 | |
| Other amounts receivable | 41 | €1,203 | €3,531 | +€2,328 | +193% |
| Current investments | 50/53 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29 | €2,647 | +€2,617 | +8,894% |
| Deferred charges and accrued income | 490/1 | - | €216 | +€216 | |
| Total equity and liabilities | 10/49 | €3,242 | €9,565 | +€6,324 | +195% |
| Equity | 10/15 | €49 | €4,382 | +€4,333 | +8,758% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,951 | -€618 | +€4,333 | +87.5% |
| Amounts payable | 17/49 | €3,192 | €5,183 | +€1,991 | +62.4% |
| Amounts payable within one year | 42/48 | €3,192 | €5,183 | +€1,991 | +62.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,929 | +€2,929 | |
| Financial debts | 43 | €1,408 | - | -€1,408 | |
| Credit institutions | 430/8 | €1,408 | - | -€1,408 | |
| Trade debts | 44 | €909 | €418 | -€491 | -54.0% |
| Suppliers | 440/4 | €909 | €418 | -€491 | -54.0% |
| Taxes, remuneration and social security | 45 | €876 | €1,836 | +€960 | +110% |
| Taxes | 450/3 | €876 | €1,836 | +€960 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €754 | +€754 | |
| Gross operating margin | 9900 | €2,821 | €7,458 | +€4,637 | +164% |
| Operating profit (loss) | 9901 | €2,821 | €6,704 | +€3,883 | +138% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €515 | €621 | +€107 | +20.7% |
| Recurring financial charges | 65 | €515 | €621 | +€107 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €2,306 | €6,083 | +€3,777 | +164% |
| Income taxes | 67/77 | €710 | €1,750 | +€1,040 | +146% |
| Profit (loss) for the period | 9904 | €1,596 | €4,333 | +€2,737 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €1,596 | €4,333 | +€2,737 | +172% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.