JOBALTO: 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.
JOBALTO
Largest movements
- Receivables within one year +€445,680
up €445,680 (+281.4%), from €158,390 to €604,070
of which Trade receivables: +€445,680
- Cash +€127,778
up €127,778 (+101.3%), from €126,165 to €253,943
mainly Trade debts (+€324,671) and Tax, wage and social debts (+€208,056)
- Financial fixed assets -€67,750
down €67,750 (-58.1%), from €116,585 to €48,835
- Trade debts +€324,671
up €324,671 (+2111.7%), from €15,375 to €340,046
- Tax, wage and social debts +€208,056
up €208,056 (+116.8%), from €178,107 to €386,163
of which Remuneration and social security: +€109,101
- Other debts -€52,461
down €52,461 (-99.3%), from €52,816 to €355
- Current portion of long-term debt +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€22,313
down €22,313, from €181 to -€22,132
- Staff costs +€1.4m
up €1.4m (+151.5%), from €906,345 to €2.3m
- Gross operating margin +€1.3m
up €1.3m (+126.1%), from €1.0m to €2.3m
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.
Cash bridge derived
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 | €408,479 | €916,432 | +€507,953 | +124.4% |
| Fixed assets | 21/28 | €123,925 | €56,269 | -€67,656 | -54.6% |
| Intangible fixed assets | 21 | - | €2,479 | +€2,479 | |
| Tangible fixed assets | 22/27 | €7,340 | €4,955 | -€2,385 | -32.5% |
| Furniture and vehicles | 24 | €7,340 | €4,955 | -€2,385 | -32.5% |
| Financial fixed assets | 28 | €116,585 | €48,835 | -€67,750 | -58.1% |
| Current assets | 29/58 | €284,554 | €860,163 | +€575,609 | +202.3% |
| Amounts receivable within one year | 40/41 | €158,390 | €604,070 | +€445,680 | +281.4% |
| Trade receivables | 40 | €157,720 | €603,400 | +€445,680 | +282.6% |
| Other amounts receivable | 41 | €670 | €670 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €126,165 | €253,943 | +€127,778 | +101.3% |
| Deferred charges and accrued income | 490/1 | - | €2,150 | +€2,150 | |
| Total equity and liabilities | 10/49 | €408,479 | €916,432 | +€507,953 | +124.4% |
| Equity | 10/15 | €162,181 | €139,868 | -€22,313 | -13.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €152,000 | €152,000 | = | 0.0% |
| Distributable reserves | 133 | €152,000 | €152,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181 | -€22,132 | -€22,313 | |
| Amounts payable | 17/49 | €246,298 | €776,564 | +€530,266 | +215.3% |
| Amounts payable within one year | 42/48 | €246,298 | €776,564 | +€530,266 | +215.3% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €15,375 | €340,046 | +€324,671 | +2111.7% |
| Suppliers | 440/4 | €15,375 | €340,046 | +€324,671 | +2111.7% |
| Taxes, remuneration and social security | 45 | €178,107 | €386,163 | +€208,056 | +116.8% |
| Taxes | 450/3 | €105,624 | €204,580 | +€98,956 | +93.7% |
| Remuneration and social security | 454/9 | €72,482 | €181,583 | +€109,101 | +150.5% |
| Other amounts payable | 47/48 | €52,816 | €355 | -€52,461 | -99.3% |
| Remuneration, social security and pensions | 62 | €906,345 | €2,279,092 | +€1.4m | +151.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,005 | €3,837 | +€832 | +27.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €750 | +€750 | |
| Other operating charges | 640/8 | €80 | €876 | +€796 | +995.0% |
| Gross operating margin | 9900 | €1,005,335 | €2,272,763 | +€1.3m | +126.1% |
| Operating profit (loss) | 9901 | €95,906 | -€11,792 | -€107,698 | |
| Financial income | 75/76B | €4 | €4 | -€0 | -7.8% |
| Recurring financial income | 75 | €4 | €4 | -€0 | -7.8% |
| Financial charges | 65/66B | €10,382 | €7,169 | -€3,213 | -30.9% |
| Recurring financial charges | 65 | €10,382 | €7,169 | -€3,213 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €85,528 | -€18,957 | -€104,485 | |
| Income taxes | 67/77 | €19,804 | €3,356 | -€16,448 | -83.1% |
| Profit (loss) for the period | 9904 | €65,724 | -€22,313 | -€88,037 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,724 | -€22,313 | -€88,037 |
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 12 October 2026 via checked.be.