JOB 7: 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.
JOB 7
Largest movements
- Tangible fixed assets -€16,070
down €16,070 (-17.4%), from €92,254 to €76,184
of which Furniture and vehicles: -€18,044
- Cash +€14,164
up €14,164 (+102%), from €13,885 to €28,050
mainly Depreciation (+€20,850) and Stocks and contracts (+€10,451)
- Stocks and contracts -€10,451
down €10,451 (-44.3%), from €23,564 to €13,114
- Receivables within one year +€9,102
up €9,102 (+9.9%), from €92,111 to €101,213
of which Trade receivables: +€5,229
- Debts after one year -€17,001
down €17,001 (-28.0%), from €60,825 to €43,824
- Trade debts +€7,645
up €7,645 (+12.5%), from €61,237 to €68,882
- Tax, wage and social debts +€4,615
up €4,615 (+65.8%), from €7,017 to €11,631
of which Remuneration and social security: +€5,690
- Reserves +€2,735
up €2,735 (+3.7%), from €73,232 to €75,967
- Depreciation +€7,214
up €7,214 (+52.9%), from €13,636 to €20,850
- Other operating charges -€3,569
down €3,569 (-48.8%), from €7,313 to €3,745
- Gross operating margin +€2,669
up €2,669 (+2.7%), from €97,150 to €99,819
- Financial charges +€2,119
up €2,119 (+59.4%), from €3,565 to €5,685
- Taxes -€1,251
down €1,251 (-43.9%), from €2,852 to €1,601
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 | €231,111 | €229,706 | -€1,405 | -0.6% |
| Fixed assets | 21/28 | €92,254 | €76,184 | -€16,070 | -17.4% |
| Tangible fixed assets | 22/27 | €92,254 | €76,184 | -€16,070 | -17.4% |
| Land and buildings | 22 | €8,137 | €10,548 | +€2,411 | +29.6% |
| Plant, machinery and equipment | 23 | €1,022 | €585 | -€437 | -42.7% |
| Furniture and vehicles | 24 | €83,094 | €65,050 | -€18,044 | -21.7% |
| Current assets | 29/58 | €138,857 | €153,522 | +€14,665 | +10.6% |
| Stocks and contracts in progress | 3 | €23,564 | €13,114 | -€10,451 | -44.3% |
| Stocks | 30/36 | €23,564 | €13,114 | -€10,451 | -44.3% |
| Amounts receivable within one year | 40/41 | €92,111 | €101,213 | +€9,102 | +9.9% |
| Trade receivables | 40 | €36,636 | €41,864 | +€5,229 | +14.3% |
| Other amounts receivable | 41 | €55,475 | €59,349 | +€3,873 | +7.0% |
| Cash at bank and in hand | 54/58 | €13,885 | €28,050 | +€14,164 | +102% |
| Deferred charges and accrued income | 490/1 | €9,297 | €11,146 | +€1,850 | +19.9% |
| Total equity and liabilities | 10/49 | €231,111 | €229,706 | -€1,405 | -0.6% |
| Equity | 10/15 | €85,632 | €88,367 | +€2,735 | +3.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,232 | €75,967 | +€2,735 | +3.7% |
| Distributable reserves | 133 | €73,232 | €75,967 | +€2,735 | +3.7% |
| Amounts payable | 17/49 | €145,479 | €141,339 | -€4,140 | -2.8% |
| Amounts payable after more than one year | 17 | €60,825 | €43,824 | -€17,001 | -28.0% |
| Financial debts | 170/4 | €60,825 | €43,824 | -€17,001 | -28.0% |
| Amounts payable within one year | 42/48 | €84,653 | €97,514 | +€12,861 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €16,400 | €17,001 | +€601 | +3.7% |
| Trade debts | 44 | €61,237 | €68,882 | +€7,645 | +12.5% |
| Suppliers | 440/4 | €61,237 | €68,882 | +€7,645 | +12.5% |
| Taxes, remuneration and social security | 45 | €7,017 | €11,631 | +€4,615 | +65.8% |
| Taxes | 450/3 | €1,683 | €608 | -€1,075 | -63.9% |
| Remuneration and social security | 454/9 | €5,334 | €11,024 | +€5,690 | +107% |
| Remuneration, social security and pensions | 62 | €68,074 | €67,776 | -€298 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,636 | €20,850 | +€7,214 | +52.9% |
| Other operating charges | 640/8 | €7,313 | €3,745 | -€3,569 | -48.8% |
| Gross operating margin | 9900 | €97,150 | €99,819 | +€2,669 | +2.7% |
| Operating profit (loss) | 9901 | €8,127 | €7,449 | -€678 | -8.3% |
| Financial income | 75/76B | €3,644 | €2,572 | -€1,072 | -29.4% |
| Recurring financial income | 75 | €3,644 | €2,572 | -€1,072 | -29.4% |
| Financial charges | 65/66B | €3,565 | €5,685 | +€2,119 | +59.4% |
| Recurring financial charges | 65 | €3,565 | €5,685 | +€2,119 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €8,205 | €4,336 | -€3,869 | -47.2% |
| Income taxes | 67/77 | €2,852 | €1,601 | -€1,251 | -43.9% |
| Profit (loss) for the period | 9904 | €5,354 | €2,735 | -€2,619 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,354 | €2,735 | -€2,619 | -48.9% |
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 29 October 2026 via checked.be.