Job Noorman: 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 Noorman
Largest movements
- Cash +€90,878
up €90,878 (+70.6%), from €128,746 to €219,623
mainly Net result for the year (+€95,110) and Tax, wage and social debts (+€1,426)
- Receivables within one year +€5,839
up €5,839 (+13.7%), from €42,572 to €48,410
- Reserves +€95,110
up €95,110 (+64.8%), from €146,841 to €241,951
- Gross operating margin +€6,362
up €6,362 (+5.6%), from €113,856 to €120,217
- Taxes +€1,426
up €1,426 (+6.0%), from €23,673 to €25,099
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 | €174,228 | €271,051 | +€96,824 | +55.6% |
| Fixed assets | 21/28 | €2,910 | €3,018 | +€108 | +3.7% |
| Tangible fixed assets | 22/27 | €2,910 | €3,018 | +€108 | +3.7% |
| Plant, machinery and equipment | 23 | €1,785 | €1,130 | -€655 | -36.7% |
| Furniture and vehicles | 24 | €1,125 | €1,888 | +€763 | +67.8% |
| Current assets | 29/58 | €171,318 | €268,034 | +€96,716 | +56.5% |
| Amounts receivable within one year | 40/41 | €42,572 | €48,410 | +€5,839 | +13.7% |
| Other amounts receivable | 41 | €42,572 | €48,410 | +€5,839 | +13.7% |
| Cash at bank and in hand | 54/58 | €128,746 | €219,623 | +€90,878 | +70.6% |
| Total equity and liabilities | 10/49 | €174,228 | €271,051 | +€96,824 | +55.6% |
| Equity | 10/15 | €149,341 | €244,451 | +€95,110 | +63.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €146,841 | €241,951 | +€95,110 | +64.8% |
| Distributable reserves | 133 | €146,841 | €241,951 | +€95,110 | +64.8% |
| Amounts payable | 17/49 | €24,887 | €26,600 | +€1,713 | +6.9% |
| Amounts payable within one year | 42/48 | €24,887 | €26,600 | +€1,713 | +6.9% |
| Trade debts | 44 | €375 | €1,501 | +€1,126 | +300% |
| Suppliers | 440/4 | €375 | €1,501 | +€1,126 | +300% |
| Taxes, remuneration and social security | 45 | €23,673 | €25,099 | +€1,426 | +6.0% |
| Taxes | 450/3 | €23,673 | €25,099 | +€1,426 | +6.0% |
| Other amounts payable | 47/48 | €839 | - | -€839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €997 | +€700 | +236% |
| Other operating charges | 640/8 | €35 | €166 | +€131 | +374% |
| Gross operating margin | 9900 | €113,856 | €120,217 | +€6,362 | +5.6% |
| Operating profit (loss) | 9901 | €113,524 | €119,054 | +€5,530 | +4.9% |
| Financial income | 75/76B | €1,281 | €1,204 | -€77 | -6.0% |
| Recurring financial income | 75 | €1,281 | €1,204 | -€77 | -6.0% |
| Financial charges | 65/66B | €67 | €49 | -€18 | -27.2% |
| Recurring financial charges | 65 | €67 | €49 | -€18 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €114,738 | €120,209 | +€5,471 | +4.8% |
| Income taxes | 67/77 | €23,673 | €25,099 | +€1,426 | +6.0% |
| Profit (loss) for the period | 9904 | €91,065 | €95,110 | +€4,045 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €91,065 | €95,110 | +€4,045 | +4.4% |
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 15 October 2026 via checked.be.