JOBB: 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.
JOBB
Largest movements
- Receivables within one year -€48,859
down €48,859 (-91.7%), from €53,255 to €4,396
of which Trade receivables: -€46,190
- Receivables after one year -€35,000
no longer reported in 2025 (was €35,000)
- Tangible fixed assets +€27,250
up €27,250 (+181.4%), from €15,022 to €42,272
of which Leasing and similar rights: +€33,068
- Cash -€7,474
down €7,474 (-4.1%), from €180,148 to €172,674
mainly Contributions, distributions and other (-€135,000) and Other debts (-€40,478)
- Profit (loss) carried forward -€44,032
down €44,032 (-66.6%), from €66,073 to €22,041
- Other debts -€40,478
down €40,478 (-21.3%), from €189,663 to €149,185
- Debts after one year +€23,124
new in 2025: €23,124
- Tax, wage and social debts -€9,755
down €9,755 (-37.9%), from €25,718 to €15,963
of which Taxes: -€9,594
- Current portion of long-term debt +€6,687
new in 2025: €6,687
- Other operating charges -€49,226
down €49,226 (-97.9%), from €50,283 to €1,057
- Gross operating margin -€25,697
down €25,697 (-15.4%), from €166,791 to €141,094
- Taxes +€5,611
up €5,611 (+26.7%), from €20,993 to €26,604
- Depreciation +€3,087
up €3,087 (+77.3%), from €3,995 to €7,082
- Financial charges -€2,255
down €2,255 (-12.8%), from €17,638 to €15,383
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 | €283,729 | €220,560 | -€63,169 | -22.3% |
| Fixed assets | 21/28 | €15,022 | €42,272 | +€27,250 | +181.4% |
| Tangible fixed assets | 22/27 | €15,022 | €42,272 | +€27,250 | +181.4% |
| Furniture and vehicles | 24 | €15,022 | €9,204 | -€5,818 | -38.7% |
| Leasing and similar rights | 25 | - | €33,068 | +€33,068 | |
| Current assets | 29/58 | €268,707 | €178,288 | -€90,419 | -33.6% |
| Amounts receivable after more than one year | 29 | €35,000 | - | -€35,000 | |
| Other amounts receivable | 291 | €35,000 | - | -€35,000 | |
| Amounts receivable within one year | 40/41 | €53,255 | €4,396 | -€48,859 | -91.7% |
| Trade receivables | 40 | €47,190 | €1,000 | -€46,190 | -97.9% |
| Other amounts receivable | 41 | €6,065 | €3,396 | -€2,669 | -44.0% |
| Cash at bank and in hand | 54/58 | €180,148 | €172,674 | -€7,474 | -4.1% |
| Deferred charges and accrued income | 490/1 | €304 | €1,218 | +€914 | +300.6% |
| Total equity and liabilities | 10/49 | €283,729 | €220,560 | -€63,169 | -22.3% |
| Equity | 10/15 | €68,073 | €24,041 | -€44,032 | -64.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,073 | €22,041 | -€44,032 | -66.6% |
| Amounts payable | 17/49 | €215,656 | €196,519 | -€19,137 | -8.9% |
| Amounts payable after more than one year | 17 | - | €23,124 | +€23,124 | |
| Financial debts | 170/4 | - | €23,124 | +€23,124 | |
| Amounts payable within one year | 42/48 | €215,656 | €173,395 | -€42,261 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,687 | +€6,687 | |
| Trade debts | 44 | €275 | €1,560 | +€1,285 | +467.1% |
| Suppliers | 440/4 | €275 | €1,560 | +€1,285 | +467.1% |
| Taxes, remuneration and social security | 45 | €25,718 | €15,963 | -€9,755 | -37.9% |
| Taxes | 450/3 | €19,313 | €9,719 | -€9,594 | -49.7% |
| Remuneration and social security | 454/9 | €6,405 | €6,244 | -€161 | -2.5% |
| Other amounts payable | 47/48 | €189,663 | €149,185 | -€40,478 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,995 | €7,082 | +€3,087 | +77.3% |
| Other operating charges | 640/8 | €50,283 | €1,057 | -€49,226 | -97.9% |
| Gross operating margin | 9900 | €166,791 | €141,094 | -€25,697 | -15.4% |
| Operating profit (loss) | 9901 | €112,513 | €132,955 | +€20,442 | +18.2% |
| Financial income | 75/76B | €1,082 | - | -€1,082 | |
| Recurring financial income | 75 | €1,082 | - | -€1,082 | |
| Financial charges | 65/66B | €17,638 | €15,383 | -€2,255 | -12.8% |
| Recurring financial charges | 65 | €17,638 | €15,383 | -€2,255 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €95,957 | €117,572 | +€21,615 | +22.5% |
| Income taxes | 67/77 | €20,993 | €26,604 | +€5,611 | +26.7% |
| Profit (loss) for the period | 9904 | €74,964 | €90,968 | +€16,004 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,964 | €90,968 | +€16,004 | +21.3% |
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 9 October 2026 via checked.be.