JOBCARE: 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.
JOBCARE
Largest movements
- Cash -€67,998
down €67,998 (-49.4%), from €137,644 to €69,646
mainly Contributions, distributions and other (-€44,347) and Receivables within one year (-€30,683)
- Receivables within one year +€30,683
up €30,683 (+496%), from €6,185 to €36,868
of which Trade receivables: +€32,682
- Tangible fixed assets -€4,200
down €4,200 (-10.5%), from €40,177 to €35,977
of which Land and buildings: -€4,200
- Reserves -€28,740
down €28,740 (-21.4%), from €134,156 to €105,417
- Debts after one year -€8,094
down €8,094 (-32.9%), from €24,570 to €16,477
- Trade debts -€5,115
down €5,115 (-74.1%), from €6,907 to €1,792
- Staff costs -€46,855
down €46,855 (-83.4%), from €56,175 to €9,320
- Gross operating margin -€40,778
down €40,778 (-49.1%), from €83,086 to €42,308
- Financial income -€1,596
down €1,596 (-90.9%), from €1,756 to €161
- Financial charges -€994
down €994 (-40.2%), from €2,475 to €1,481
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 | €186,681 | €144,084 | -€42,597 | -22.8% |
| Fixed assets | 21/28 | €40,177 | €35,977 | -€4,200 | -10.5% |
| Tangible fixed assets | 22/27 | €40,177 | €35,977 | -€4,200 | -10.5% |
| Land and buildings | 22 | €40,177 | €35,977 | -€4,200 | -10.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €146,504 | €108,107 | -€38,397 | -26.2% |
| Amounts receivable within one year | 40/41 | €6,185 | €36,868 | +€30,683 | +496% |
| Trade receivables | 40 | €3,630 | €36,312 | +€32,682 | +900% |
| Other amounts receivable | 41 | €2,555 | €556 | -€1,999 | -78.2% |
| Cash at bank and in hand | 54/58 | €137,644 | €69,646 | -€67,998 | -49.4% |
| Deferred charges and accrued income | 490/1 | €2,675 | €1,593 | -€1,082 | -40.4% |
| Total equity and liabilities | 10/49 | €186,681 | €144,084 | -€42,597 | -22.8% |
| Equity | 10/15 | €135,156 | €106,417 | -€28,740 | -21.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €134,156 | €105,417 | -€28,740 | -21.4% |
| Distributable reserves | 133 | €134,156 | €105,417 | -€28,740 | -21.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,525 | €37,667 | -€13,857 | -26.9% |
| Amounts payable after more than one year | 17 | €24,570 | €16,477 | -€8,094 | -32.9% |
| Financial debts | 170/4 | €24,570 | €16,477 | -€8,094 | -32.9% |
| Amounts payable within one year | 42/48 | €26,955 | €21,191 | -€5,764 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €7,767 | €8,094 | +€327 | +4.2% |
| Trade debts | 44 | €6,907 | €1,792 | -€5,115 | -74.1% |
| Suppliers | 440/4 | €6,907 | €1,792 | -€5,115 | -74.1% |
| Taxes, remuneration and social security | 45 | €11,414 | €10,438 | -€976 | -8.5% |
| Taxes | 450/3 | €5,218 | €10,438 | +€5,220 | +100% |
| Remuneration and social security | 454/9 | €6,196 | €0 | -€6,196 | -100% |
| Other amounts payable | 47/48 | €867 | €867 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €56,175 | €9,320 | -€46,855 | -83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,368 | €4,200 | -€168 | -3.8% |
| Other operating charges | 640/8 | €1,409 | €1,451 | +€42 | +3.0% |
| Non-recurring operating charges | 66A | - | €3,143 | +€3,143 | |
| Gross operating margin | 9900 | €83,086 | €42,308 | -€40,778 | -49.1% |
| Operating profit (loss) | 9901 | €21,134 | €24,195 | +€3,061 | +14.5% |
| Financial income | 75/76B | €1,756 | €161 | -€1,596 | -90.9% |
| Recurring financial income | 75 | €1,756 | €161 | -€1,596 | -90.9% |
| Financial charges | 65/66B | €2,475 | €1,481 | -€994 | -40.2% |
| Recurring financial charges | 65 | €2,475 | €1,481 | -€994 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €20,416 | €22,875 | +€2,459 | +12.0% |
| Income taxes | 67/77 | €7,500 | €7,267 | -€233 | -3.1% |
| Profit (loss) for the period | 9904 | €12,915 | €15,607 | +€2,692 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,915 | €15,607 | +€2,692 | +20.8% |
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 30 October 2026 via checked.be.