JOBATI STAND: what changed
JOBATI STAND
Largest movements
- Receivables within one year -€81,086
down €81,086 (-28.4%), from €285,486 to €204,400
of which Trade receivables: -€85,085
- Cash -€5,529
down €5,529 (-8.0%), from €69,318 to €63,789
mainly Trade debts (-€96,517) and Contributions, distributions and other (-€60,000)
- Trade debts -€96,517
down €96,517 (-57.0%), from €169,438 to €72,921
- Other debts +€50,004
up €50,004 (+15,254%), from €328 to €50,331
- Reserves -€48,000
down €48,000 (-33.5%), from €143,460 to €95,460
of which Distributable reserves: -€48,000
- Tax, wage and social debts +€8,048
up €8,048 (+24.7%), from €32,565 to €40,612
of which Remuneration and social security: +€10,824
- Staff costs +€64,568
up €64,568 (+371%), from €17,398 to €81,966
- Gross operating margin +€24,716
up €24,716 (+23.4%), from €105,527 to €130,243
- Write-downs +€12,397
new in 2025: €12,397
- Taxes -€10,155
down €10,155 (-58.2%), from €17,454 to €7,299
- Other operating charges +€2,254
up €2,254 (+77.4%), from €2,911 to €5,166
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €405,608 | €320,248 | -€85,360 | -21.0% |
| Fixed assets | 21/28 | €10,804 | €12,059 | +€1,255 | +11.6% |
| Intangible fixed assets | 21 | €1,500 | €0 | -€1,500 | -100% |
| Tangible fixed assets | 22/27 | €9,304 | €12,059 | +€2,755 | +29.6% |
| Plant, machinery and equipment | 23 | €6,517 | €2,751 | -€3,765 | -57.8% |
| Furniture and vehicles | 24 | €2,788 | €9,308 | +€6,520 | +234% |
| Current assets | 29/58 | €394,804 | €308,189 | -€86,615 | -21.9% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Trade receivables | 290 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €285,486 | €204,400 | -€81,086 | -28.4% |
| Trade receivables | 40 | €282,940 | €197,854 | -€85,085 | -30.1% |
| Other amounts receivable | 41 | €2,546 | €6,545 | +€4,000 | +157% |
| Cash at bank and in hand | 54/58 | €69,318 | €63,789 | -€5,529 | -8.0% |
| Total equity and liabilities | 10/49 | €405,608 | €320,248 | -€85,360 | -21.0% |
| Equity | 10/15 | €203,278 | €156,384 | -€46,894 | -23.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,460 | €95,460 | -€48,000 | -33.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €141,600 | €93,600 | -€48,000 | -33.9% |
| Profit (loss) carried forward | 14 | €41,218 | €42,324 | +€1,106 | +2.7% |
| Amounts payable | 17/49 | €202,331 | €163,865 | -€38,466 | -19.0% |
| Amounts payable within one year | 42/48 | €202,331 | €163,865 | -€38,466 | -19.0% |
| Trade debts | 44 | €169,438 | €72,921 | -€96,517 | -57.0% |
| Suppliers | 440/4 | €169,438 | €72,921 | -€96,517 | -57.0% |
| Taxes, remuneration and social security | 45 | €32,565 | €40,612 | +€8,048 | +24.7% |
| Taxes | 450/3 | €27,443 | €24,666 | -€2,777 | -10.1% |
| Remuneration and social security | 454/9 | €5,122 | €15,946 | +€10,824 | +211% |
| Other amounts payable | 47/48 | €328 | €50,331 | +€50,004 | +15,254% |
| Remuneration, social security and pensions | 62 | €17,398 | €81,966 | +€64,568 | +371% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,319 | €10,228 | -€91 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,397 | +€12,397 | |
| Other operating charges | 640/8 | €2,911 | €5,166 | +€2,254 | +77.4% |
| Gross operating margin | 9900 | €105,527 | €130,243 | +€24,716 | +23.4% |
| Operating profit (loss) | 9901 | €74,898 | €20,486 | -€54,412 | -72.6% |
| Financial income | 75/76B | €632 | €448 | -€184 | -29.1% |
| Recurring financial income | 75 | €632 | €448 | -€184 | -29.1% |
| Financial charges | 65/66B | €761 | €529 | -€232 | -30.5% |
| Recurring financial charges | 65 | €761 | €529 | -€232 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €74,770 | €20,405 | -€54,364 | -72.7% |
| Income taxes | 67/77 | €17,454 | €7,299 | -€10,155 | -58.2% |
| Profit (loss) for the period | 9904 | €57,315 | €13,106 | -€44,210 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,315 | €13,106 | -€44,210 | -77.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.