JOBARDENT: 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.
JOBARDENT
Largest movements
- Current investments -€25,838
no longer reported in 2022 (was €25,838)
- Receivables within one year +€14,096
up €14,096 (+18.6%), from €75,761 to €89,857
- Cash +€5,483
up €5,483 (+9.1%), from €60,264 to €65,747
- Tangible fixed assets -€4,939
down €4,939 (-68.1%), from €7,256 to €2,317
- Deferred charges and accrued income +€3,598
new in 2022: €3,598
- Provisions -€10,498
down €10,498 (-22.7%), from €46,178 to €35,680
- Trade debts +€5,876
up €5,876 (+35.2%), from €16,677 to €22,553
- Tax, wage and social debts -€2,978
down €2,978 (-3.6%), from €83,277 to €80,299
of which Taxes: -€6,571
- Gross operating margin -€18,835
down €18,835 (-4.1%), from €459,633 to €440,798
- Provisions -€10,860
down €10,860, from €362 to -€10,498
From the 2021 result to the 2022 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,482 | €161,882 | -€7,600 | -4.5% |
| Fixed assets | 21/28 | €7,619 | €2,680 | -€4,939 | -64.8% |
| Tangible fixed assets | 22/27 | €7,256 | €2,317 | -€4,939 | -68.1% |
| Furniture and vehicles | 24 | €7,256 | €2,317 | -€4,939 | -68.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €161,863 | €159,202 | -€2,661 | -1.6% |
| Amounts receivable within one year | 40/41 | €75,761 | €89,857 | +€14,096 | +18.6% |
| Trade receivables | 40 | €75,761 | €89,857 | +€14,096 | +18.6% |
| Current investments | 50/53 | €25,838 | - | -€25,838 | |
| Cash at bank and in hand | 54/58 | €60,264 | €65,747 | +€5,483 | +9.1% |
| Deferred charges and accrued income | 490/1 | - | €3,598 | +€3,598 | |
| Total equity and liabilities | 10/49 | €169,482 | €161,882 | -€7,600 | -4.5% |
| Provisions and deferred taxes | 16 | €46,178 | €35,680 | -€10,498 | -22.7% |
| Provisions for liabilities and charges | 160/5 | €46,178 | €35,680 | -€10,498 | -22.7% |
| Other liabilities and charges | 164/5 | €46,178 | €35,680 | -€10,498 | -22.7% |
| Amounts payable | 17/49 | €123,304 | €126,202 | +€2,898 | +2.4% |
| Amounts payable within one year | 42/48 | €122,054 | €124,952 | +€2,898 | +2.4% |
| Trade debts | 44 | €16,677 | €22,553 | +€5,876 | +35.2% |
| Suppliers | 440/4 | €16,677 | €22,553 | +€5,876 | +35.2% |
| Taxes, remuneration and social security | 45 | €83,277 | €80,299 | -€2,978 | -3.6% |
| Taxes | 450/3 | €32,072 | €25,501 | -€6,571 | -20.5% |
| Remuneration and social security | 454/9 | €51,205 | €54,799 | +€3,594 | +7.0% |
| Other amounts payable | 47/48 | €22,100 | €22,100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Non-recurring operating income | 76A | - | €7,338 | +€7,338 | |
| Remuneration, social security and pensions | 62 | €452,530 | €448,673 | -€3,857 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,974 | €830 | -€3,145 | -79.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €362 | -€10,498 | -€10,860 | |
| Other operating charges | 640/8 | €2,074 | €525 | -€1,548 | -74.7% |
| Non-recurring operating charges | 66A | - | €576 | +€576 | |
| Gross operating margin | 9900 | €459,633 | €440,798 | -€18,835 | -4.1% |
| Operating profit (loss) | 9901 | €693 | €692 | -€2 | -0.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €696 | €692 | -€5 | -0.7% |
| Recurring financial charges | 65 | €696 | €692 | -€5 | -0.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.