JODIMMO: 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.
JODIMMO
Largest movements
- Tangible fixed assets -€50,133
down €50,133 (-3.3%), from €1.5m to €1.5m
of which Land and buildings: -€43,542
- Receivables within one year -€30,793
down €30,793 (-69.1%), from €44,563 to €13,769
of which Trade receivables: -€25,979
- Trade debts -€54,709
down €54,709 (-65.6%), from €83,368 to €28,659
- Debts after one year -€48,052
down €48,052 (-16.0%), from €300,148 to €252,095
- Reserves +€22,154
up €22,154 (+2.1%), from €1.0m to €1.1m
of which Distributable reserves: +€32,565
- Depreciation -€27,601
down €27,601 (-26.4%), from €104,727 to €77,127
- Gross operating margin +€11,372
up €11,372 (+9.1%), from €124,626 to €135,998
- Taxes +€11,326
up €11,326 (+211%), from €5,372 to €16,698
- Financial charges -€3,467
down €3,467 (-15.2%), from €22,856 to €19,389
- Financial income +€2,808
up €2,808 (+64.5%), from €4,355 to €7,163
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 | €1,573,241 | €1,488,220 | -€85,022 | -5.4% |
| Fixed assets | 21/28 | €1,510,722 | €1,460,588 | -€50,133 | -3.3% |
| Tangible fixed assets | 22/27 | €1,510,722 | €1,460,588 | -€50,133 | -3.3% |
| Land and buildings | 22 | €1,495,765 | €1,452,223 | -€43,542 | -2.9% |
| Plant, machinery and equipment | 23 | €1,543 | €1,050 | -€493 | -32.0% |
| Furniture and vehicles | 24 | €13,414 | €7,316 | -€6,098 | -45.5% |
| Current assets | 29/58 | €62,520 | €27,631 | -€34,889 | -55.8% |
| Amounts receivable within one year | 40/41 | €44,563 | €13,769 | -€30,793 | -69.1% |
| Trade receivables | 40 | €39,748 | €13,769 | -€25,979 | -65.4% |
| Other amounts receivable | 41 | €4,814 | - | -€4,814 | |
| Cash at bank and in hand | 54/58 | €17,957 | €12,610 | -€5,347 | -29.8% |
| Deferred charges and accrued income | 490/1 | - | €1,252 | +€1,252 | |
| Total equity and liabilities | 10/49 | €1,573,241 | €1,488,220 | -€85,022 | -5.4% |
| Equity | 10/15 | €1,061,716 | €1,083,875 | +€22,159 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,042,591 | €1,064,744 | +€22,154 | +2.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €301,162 | €290,751 | -€10,411 | -3.5% |
| Distributable reserves | 133 | €739,568 | €772,133 | +€32,565 | +4.4% |
| Profit (loss) carried forward | 14 | €525 | €530 | +€5 | +1.0% |
| Provisions and deferred taxes | 16 | €45,609 | €43,006 | -€2,603 | -5.7% |
| Deferred taxes | 168 | €45,609 | €43,006 | -€2,603 | -5.7% |
| Amounts payable | 17/49 | €465,917 | €361,339 | -€104,578 | -22.4% |
| Amounts payable after more than one year | 17 | €300,148 | €252,095 | -€48,052 | -16.0% |
| Financial debts | 170/4 | €300,148 | €252,095 | -€48,052 | -16.0% |
| Amounts payable within one year | 42/48 | €156,979 | €105,389 | -€51,590 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €62,187 | €63,052 | +€865 | +1.4% |
| Trade debts | 44 | €83,368 | €28,659 | -€54,709 | -65.6% |
| Suppliers | 440/4 | €83,368 | €28,659 | -€54,709 | -65.6% |
| Taxes, remuneration and social security | 45 | €7,352 | €12,206 | +€4,853 | +66.0% |
| Taxes | 450/3 | €7,352 | €12,206 | +€4,853 | +66.0% |
| Other amounts payable | 47/48 | €4,072 | €1,472 | -€2,600 | -63.8% |
| Accrued charges and deferred income | 492/3 | €8,790 | €3,854 | -€4,935 | -56.1% |
| Non-recurring operating income | 76A | €57,222 | - | -€57,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,727 | €77,127 | -€27,601 | -26.4% |
| Other operating charges | 640/8 | €8,523 | €10,391 | +€1,868 | +21.9% |
| Gross operating margin | 9900 | €124,626 | €135,998 | +€11,372 | +9.1% |
| Operating profit (loss) | 9901 | €11,375 | €48,480 | +€37,105 | +326% |
| Financial income | 75/76B | €4,355 | €7,163 | +€2,808 | +64.5% |
| Recurring financial income | 75 | €4,355 | €7,163 | +€2,808 | +64.5% |
| Financial charges | 65/66B | €22,856 | €19,389 | -€3,467 | -15.2% |
| Recurring financial charges | 65 | €22,856 | €19,389 | -€3,467 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,126 | €36,254 | +€43,380 | |
| Transfer from deferred taxes | 780 | €4,661 | €13,014 | +€8,353 | +179% |
| Income taxes | 67/77 | €5,372 | €16,698 | +€11,326 | +211% |
| Profit (loss) for the period | 9904 | -€7,836 | €32,570 | +€40,407 | |
| Transfer from tax-exempt reserves | 789 | €18,646 | - | -€18,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,809 | €32,570 | +€21,761 | +201% |
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 25 October 2026 via checked.be.