JOBAMA: 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.
JOBAMA
Largest movements
- Receivables within one year +€18,267
up €18,267 (+562%), from €3,249 to €21,516
of which Other amounts receivable: +€11,253
- Cash +€14,389
up €14,389 (+32.9%), from €43,781 to €58,170
mainly Net result for the year (+€30,391) and Depreciation (+€7,078)
- Tangible fixed assets -€7,078
down €7,078 (-26.3%), from €26,959 to €19,881
- Reserves +€30,391
up €30,391 (+45.0%), from €67,464 to €97,855
- Accrued charges and deferred income -€1,908
down €1,908 (-96.3%), from €1,981 to €74
- Tax, wage and social debts -€1,765
down €1,765 (-100%), from €1,765 to €0
- Gross operating margin -€47,589
down €47,589 (-51.1%), from €93,103 to €45,514
- Taxes -€8,550
down €8,550 (-52.9%), from €16,158 to €7,608
- Depreciation -€1,353
down €1,353 (-16.0%), from €8,431 to €7,078
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 | €73,989 | €99,844 | +€25,855 | +34.9% |
| Fixed assets | 21/28 | €26,959 | €19,881 | -€7,078 | -26.3% |
| Tangible fixed assets | 22/27 | €26,959 | €19,881 | -€7,078 | -26.3% |
| Furniture and vehicles | 24 | €26,959 | €19,881 | -€7,078 | -26.3% |
| Current assets | 29/58 | €47,030 | €79,963 | +€32,932 | +70.0% |
| Amounts receivable within one year | 40/41 | €3,249 | €21,516 | +€18,267 | +562% |
| Trade receivables | 40 | €1,408 | €8,422 | +€7,014 | +498% |
| Other amounts receivable | 41 | €1,842 | €13,095 | +€11,253 | +611% |
| Cash at bank and in hand | 54/58 | €43,781 | €58,170 | +€14,389 | +32.9% |
| Deferred charges and accrued income | 490/1 | - | €276 | +€276 | |
| Total equity and liabilities | 10/49 | €73,989 | €99,844 | +€25,855 | +34.9% |
| Equity | 10/15 | €68,464 | €98,855 | +€30,391 | +44.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €67,464 | €97,855 | +€30,391 | +45.0% |
| Distributable reserves | 133 | €67,464 | €97,855 | +€30,391 | +45.0% |
| Amounts payable | 17/49 | €5,525 | €989 | -€4,536 | -82.1% |
| Amounts payable within one year | 42/48 | €3,544 | €915 | -€2,629 | -74.2% |
| Trade debts | 44 | €969 | €0 | -€969 | -100% |
| Suppliers | 440/4 | €969 | €0 | -€969 | -100% |
| Taxes, remuneration and social security | 45 | €1,765 | €0 | -€1,765 | -100% |
| Taxes | 450/3 | €1,765 | €0 | -€1,765 | -100% |
| Other amounts payable | 47/48 | €810 | €915 | +€105 | +13.0% |
| Accrued charges and deferred income | 492/3 | €1,981 | €74 | -€1,908 | -96.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,431 | €7,078 | -€1,353 | -16.0% |
| Other operating charges | 640/8 | €951 | €637 | -€315 | -33.1% |
| Gross operating margin | 9900 | €93,103 | €45,514 | -€47,589 | -51.1% |
| Operating profit (loss) | 9901 | €83,721 | €37,799 | -€45,921 | -54.9% |
| Financial income | 75/76B | - | €254 | +€254 | |
| Recurring financial income | 75 | - | €254 | +€254 | |
| Financial charges | 65/66B | €99 | €54 | -€44 | -44.9% |
| Recurring financial charges | 65 | €99 | €54 | -€44 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €83,622 | €37,999 | -€45,624 | -54.6% |
| Income taxes | 67/77 | €16,158 | €7,608 | -€8,550 | -52.9% |
| Profit (loss) for the period | 9904 | €67,464 | €30,391 | -€37,073 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,464 | €30,391 | -€37,073 | -55.0% |
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.