JOBATIS: what changed
Two fiscal 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.
JOBATIS
Largest movements
- Cash +€20,033
up €20,033 (+204.3%), from €9,808 to €29,841
mainly Net result for the year (+€9,243) and Depreciation (+€8,871)
- Tangible fixed assets -€7,493
down €7,493 (-20.2%), from €37,170 to €29,677
of which Furniture and vehicles: -€8,610
- Stocks and contracts -€1,421
down €1,421 (-57.8%), from €2,461 to €1,039
- Profit (loss) carried forward +€9,243
up €9,243 (+36.7%), from €25,152 to €34,396
- Tax, wage and social debts +€2,696
up €2,696 (+78.2%), from €3,449 to €6,145
of which Taxes: +€2,696
- Debts after one year -€2,319
down €2,319 (-7.4%), from €31,313 to €28,994
of which Financial debts: -€6,325
- Other debts +€966
new in 2025: €966
- Gross operating margin +€13,284
up €13,284 (+129.2%), from €10,284 to €23,567
- Taxes +€2,151
up €2,151 (+815.8%), from €264 to €2,414
- Depreciation +€2,126
up €2,126 (+31.5%), from €6,745 to €8,871
- Financial charges +€718
up €718 (+40.5%), from €1,771 to €2,489
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 | €67,228 | €78,505 | +€11,277 | +16.8% |
| Fixed assets | 21/28 | €37,170 | €29,677 | -€7,493 | -20.2% |
| Tangible fixed assets | 22/27 | €37,170 | €29,677 | -€7,493 | -20.2% |
| Plant, machinery and equipment | 23 | - | €1,117 | +€1,117 | |
| Furniture and vehicles | 24 | €37,170 | €28,560 | -€8,610 | -23.2% |
| Current assets | 29/58 | €30,058 | €48,828 | +€18,770 | +62.4% |
| Stocks and contracts in progress | 3 | €2,461 | €1,039 | -€1,421 | -57.8% |
| Stocks | 30/36 | €2,461 | €1,039 | -€1,421 | -57.8% |
| Amounts receivable within one year | 40/41 | €17,516 | €17,459 | -€56 | -0.3% |
| Trade receivables | 40 | €12,674 | €17,459 | +€4,786 | +37.8% |
| Other amounts receivable | 41 | €4,842 | - | -€4,842 | |
| Cash at bank and in hand | 54/58 | €9,808 | €29,841 | +€20,033 | +204.3% |
| Deferred charges and accrued income | 490/1 | €274 | €488 | +€214 | +78.2% |
| Total equity and liabilities | 10/49 | €67,228 | €78,505 | +€11,277 | +16.8% |
| Equity | 10/15 | €26,152 | €35,396 | +€9,243 | +35.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,152 | €34,396 | +€9,243 | +36.7% |
| Amounts payable | 17/49 | €41,076 | €43,109 | +€2,033 | +5.0% |
| Amounts payable after more than one year | 17 | €31,313 | €28,994 | -€2,319 | -7.4% |
| Financial debts | 170/4 | €21,251 | €14,927 | -€6,325 | -29.8% |
| Other amounts payable | 178/9 | €10,062 | €14,067 | +€4,006 | +39.8% |
| Amounts payable within one year | 42/48 | €9,763 | €14,099 | +€4,336 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €5,994 | €6,325 | +€331 | +5.5% |
| Trade debts | 44 | €320 | €664 | +€344 | +107.3% |
| Suppliers | 440/4 | €320 | €664 | +€344 | +107.3% |
| Taxes, remuneration and social security | 45 | €3,449 | €6,145 | +€2,696 | +78.2% |
| Taxes | 450/3 | €1,449 | €4,145 | +€2,696 | +186.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €966 | +€966 | |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,745 | €8,871 | +€2,126 | +31.5% |
| Other operating charges | 640/8 | €700 | €552 | -€147 | -21.0% |
| Non-recurring operating charges | 66A | €150 | - | -€150 | |
| Gross operating margin | 9900 | €10,284 | €23,567 | +€13,284 | +129.2% |
| Operating profit (loss) | 9901 | €2,689 | €14,144 | +€11,455 | +426.0% |
| Financial income | 75/76B | €0 | €3 | +€3 | +12600.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +12600.0% |
| Financial charges | 65/66B | €1,771 | €2,489 | +€718 | +40.5% |
| Recurring financial charges | 65 | €1,771 | €2,489 | +€718 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €918 | €11,658 | +€10,740 | +1169.6% |
| Income taxes | 67/77 | €264 | €2,414 | +€2,151 | +815.8% |
| Profit (loss) for the period | 9904 | €655 | €9,243 | +€8,589 | +1312.1% |
| Profit (loss) for the period to be appropriated | 9905 | €655 | €9,243 | +€8,589 | +1312.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.