JOBACOM: 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.
JOBACOM
Largest movements
- Receivables within one year +€27,564
up €27,564 (+48.5%), from €56,795 to €84,359
of which Other amounts receivable: +€20,031
- Cash +€7,139
new in 2025: €7,139
mainly Net result for the year (+€27,611) and Tax, wage and social debts (+€9,768)
- Deferred charges and accrued income -€1,400
down €1,400 (-13.1%), from €10,668 to €9,268
- Stocks and contracts +€1,352
up €1,352 (+8.7%), from €15,548 to €16,900
- Reserves +€27,611
up €27,611 (+51.6%), from €53,533 to €81,144
- Tax, wage and social debts +€9,768
up €9,768 (+6,139%), from €159 to €9,927
- Short-term financial debts -€3,672
no longer reported in 2025 (was €3,672)
- Current portion of long-term debt +€1,285
new in 2025: €1,285
- Gross operating margin +€20,995
up €20,995 (+105%), from €19,913 to €40,907
- Taxes +€14,544
up €14,544 (+3,800%), from €383 to €14,927
- Financial income +€5,985
up €5,985 (+1,108%), from €540 to €6,525
of which Non-recurring financial income: +€4,750
- Depreciation -€2,579
down €2,579 (-69.8%), from €3,695 to €1,116
- Financial charges -€545
down €545 (-15.1%), from €3,611 to €3,065
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 | €84,520 | €118,659 | +€34,139 | +40.4% |
| Fixed assets | 21/28 | €1,510 | €993 | -€517 | -34.2% |
| Tangible fixed assets | 22/27 | €1,510 | €993 | -€517 | -34.2% |
| Plant, machinery and equipment | 23 | €395 | - | -€395 | |
| Furniture and vehicles | 24 | €1,115 | €394 | -€720 | -64.6% |
| Other tangible fixed assets | 26 | - | €599 | +€599 | |
| Current assets | 29/58 | €83,010 | €117,666 | +€34,656 | +41.7% |
| Stocks and contracts in progress | 3 | €15,548 | €16,900 | +€1,352 | +8.7% |
| Stocks | 30/36 | €15,548 | €16,900 | +€1,352 | +8.7% |
| Amounts receivable within one year | 40/41 | €56,795 | €84,359 | +€27,564 | +48.5% |
| Trade receivables | 40 | €28,327 | €35,860 | +€7,533 | +26.6% |
| Other amounts receivable | 41 | €28,467 | €48,498 | +€20,031 | +70.4% |
| Cash at bank and in hand | 54/58 | - | €7,139 | +€7,139 | |
| Deferred charges and accrued income | 490/1 | €10,668 | €9,268 | -€1,400 | -13.1% |
| Total equity and liabilities | 10/49 | €84,520 | €118,659 | +€34,139 | +40.4% |
| Equity | 10/15 | €65,933 | €93,544 | +€27,611 | +41.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €53,533 | €81,144 | +€27,611 | +51.6% |
| Distributable reserves | 133 | €53,533 | €81,144 | +€27,611 | +51.6% |
| Amounts payable | 17/49 | €18,587 | €25,115 | +€6,528 | +35.1% |
| Amounts payable within one year | 42/48 | €18,587 | €25,115 | +€6,528 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | - | €1,285 | +€1,285 | |
| Financial debts | 43 | €3,672 | - | -€3,672 | |
| Credit institutions | 430/8 | €3,672 | - | -€3,672 | |
| Trade debts | 44 | €14,756 | €13,903 | -€853 | -5.8% |
| Suppliers | 440/4 | €14,756 | €13,903 | -€853 | -5.8% |
| Taxes, remuneration and social security | 45 | €159 | €9,927 | +€9,768 | +6,139% |
| Taxes | 450/3 | €159 | €9,927 | +€9,768 | +6,139% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,695 | €1,116 | -€2,579 | -69.8% |
| Other operating charges | 640/8 | €754 | €713 | -€40 | -5.3% |
| Gross operating margin | 9900 | €19,913 | €40,907 | +€20,995 | +105% |
| Operating profit (loss) | 9901 | €15,464 | €39,079 | +€23,614 | +153% |
| Financial income | 75/76B | €540 | €6,525 | +€5,985 | +1,108% |
| Recurring financial income | 75 | €540 | €1,775 | +€1,235 | +229% |
| Non-recurring financial income | 76B | - | €4,750 | +€4,750 | |
| Financial charges | 65/66B | €3,611 | €3,065 | -€545 | -15.1% |
| Recurring financial charges | 65 | €3,611 | €3,065 | -€545 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €12,394 | €42,539 | +€30,144 | +243% |
| Income taxes | 67/77 | €383 | €14,927 | +€14,544 | +3,800% |
| Profit (loss) for the period | 9904 | €12,011 | €27,611 | +€15,600 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €12,011 | €27,611 | +€15,600 | +130% |
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.