Jobco: 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.
What changed
Jobco
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,408
2024 · €295,416-€296,824
Equity
€2.1m
2024 · €2.1m-€1,408
Cash
€618
2024 · €0+€618
Balance sheet total
€5.0m
2024 · €4.6m+€374,232
Largest movements
Assets
- Receivables within one year +€262,864
up €262,864 (+48.2%), from €545,277 to €808,141
of which Other amounts receivable: +€424,855
- Tangible fixed assets +€79,717
up €79,717 (+2.1%), from €3.8m to €3.8m
of which Assets under construction and advance payments: +€215,420
Equity and liabilities
- Other debts +€523,212
up €523,212 (+58.3%), from €896,857 to €1.4m
- Debts after one year -€197,919
down €197,919 (-18.2%), from €1.1m to €890,013
- Accrued charges and deferred income +€80,889
up €80,889 (+8,051%), from €1,005 to €81,893
- Tax, wage and social debts -€52,366
down €52,366 (-44.1%), from €118,843 to €66,477
of which Taxes: -€73,768
Income statement
- Gross operating margin -€326,623
down €326,623 (-27.3%), from €1.2m to €870,810
- Taxes -€132,373
down €132,373 (-83.4%), from €158,748 to €26,375
- Staff costs +€62,023
up €62,023 (+18.7%), from €331,230 to €393,254
- Depreciation +€54,011
up €54,011 (+14.4%), from €374,529 to €428,540
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.
Result 2024
€295,416
Gross operating margin
-€326,623
Staff costs
-€62,023
Depreciation
-€54,011
Other operating charges
+€6,778
Financial income
-€4,819
Financial charges
+€2,752
Taxes
+€132,373
Deferred taxes and other
+€8,750
Result 2025
-€1,408
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€699,452
Investment
-€512,068
Financing
-€186,766
Cash 2024
€0
From operations (derived)
+€699,452
Net result for the year
-€1,408
Depreciation
+€428,540
Receivables after one year
+€19,200
Stocks and contracts
-€49,259
Receivables within one year
-€262,864
Deferred charges and accrued income
+€2,837
Provisions
-€8,750
Trade debts
+€19,420
Tax, wage and social debts
-€52,366
Other debts
+€523,212
Accrued charges and deferred income
+€80,889
Investment (derived)
-€512,068
Investment in fixed assets (net)
-€512,068
Financing
-€186,766
Debts after one year
-€197,919
Current portion of long-term debt
+€8,100
Short-term financial debts
+€3,052
Cash 2025
€618
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,585,136 | €4,959,368 | +€374,232 | +8.2% |
| Fixed assets | 21/28 | €3,869,810 | €3,953,338 | +€83,528 | +2.2% |
| Intangible fixed assets | 21 | €30,124 | €33,929 | +€3,806 | +12.6% |
| Tangible fixed assets | 22/27 | €3,763,478 | €3,843,195 | +€79,717 | +2.1% |
| Land and buildings | 22 | €3,251,603 | €3,068,162 | -€183,441 | -5.6% |
| Plant, machinery and equipment | 23 | €279,919 | €378,447 | +€98,528 | +35.2% |
| Furniture and vehicles | 24 | €117,846 | €98,715 | -€19,131 | -16.2% |
| Leasing and similar rights | 25 | €40,209 | €10,675 | -€29,534 | -73.5% |
| Other tangible fixed assets | 26 | €3,904 | €1,779 | -€2,125 | -54.4% |
| Assets under construction and advance payments | 27 | €69,996 | €285,416 | +€215,420 | +308% |
| Financial fixed assets | 28 | €76,209 | €76,214 | +€5 | 0.0% |
| Current assets | 29/58 | €715,326 | €1,006,030 | +€290,704 | +40.6% |
| Amounts receivable after more than one year | 29 | €24,400 | €5,200 | -€19,200 | -78.7% |
| Other amounts receivable | 291 | €24,400 | €5,200 | -€19,200 | -78.7% |
| Stocks and contracts in progress | 3 | €71,585 | €120,844 | +€49,259 | +68.8% |
| Stocks | 30/36 | €71,585 | €120,844 | +€49,259 | +68.8% |
| Amounts receivable within one year | 40/41 | €545,277 | €808,141 | +€262,864 | +48.2% |
| Trade receivables | 40 | €457,574 | €295,583 | -€161,991 | -35.4% |
| Other amounts receivable | 41 | €87,703 | €512,558 | +€424,855 | +484% |
| Cash at bank and in hand | 54/58 | €0 | €618 | +€618 | |
| Deferred charges and accrued income | 490/1 | €74,064 | €71,227 | -€2,837 | -3.8% |
| Total equity and liabilities | 10/49 | €4,585,136 | €4,959,368 | +€374,232 | +8.2% |
| Equity | 10/15 | €2,116,493 | €2,115,085 | -€1,408 | -0.1% |
| Contributions | 10/11 | €17,128 | €17,128 | = | 0.0% |
| Reserves | 13 | €2,099,365 | €2,097,957 | -€1,408 | -0.1% |
| Non-distributable reserves | 130/1 | €1,713 | €1,713 | = | 0.0% |
| Reserves not available under the articles | 1311 | €234 | €1,713 | +€1,479 | +631% |
| Other | 1319 | €1,479 | €0 | -€1,479 | -100% |
| Tax-exempt reserves | 132 | €949,596 | €516,686 | -€432,910 | -45.6% |
| Distributable reserves | 133 | €1,148,056 | €1,579,558 | +€431,502 | +37.6% |
| Provisions and deferred taxes | 16 | €8,750 | €0 | -€8,750 | -100% |
| Deferred taxes | 168 | €8,750 | €0 | -€8,750 | -100% |
| Amounts payable | 17/49 | €2,459,894 | €2,844,283 | +€384,389 | +15.6% |
| Amounts payable after more than one year | 17 | €1,087,932 | €890,013 | -€197,919 | -18.2% |
| Financial debts | 170/4 | €1,087,932 | €890,013 | -€197,919 | -18.2% |
| Amounts payable within one year | 42/48 | €1,370,957 | €1,872,376 | +€501,419 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €232,084 | €240,185 | +€8,100 | +3.5% |
| Financial debts | 43 | €16,628 | €19,680 | +€3,052 | +18.4% |
| Credit institutions | 430/8 | €16,628 | €19,680 | +€3,052 | +18.4% |
| Trade debts | 44 | €106,544 | €125,965 | +€19,420 | +18.2% |
| Suppliers | 440/4 | €106,544 | €125,965 | +€19,420 | +18.2% |
| Taxes, remuneration and social security | 45 | €118,843 | €66,477 | -€52,366 | -44.1% |
| Taxes | 450/3 | €96,875 | €23,106 | -€73,768 | -76.1% |
| Remuneration and social security | 454/9 | €21,968 | €43,371 | +€21,402 | +97.4% |
| Other amounts payable | 47/48 | €896,857 | €1,420,069 | +€523,212 | +58.3% |
| Accrued charges and deferred income | 492/3 | €1,005 | €81,893 | +€80,889 | +8,051% |
| Remuneration, social security and pensions | 62 | €331,230 | €393,254 | +€62,023 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374,529 | €428,540 | +€54,011 | +14.4% |
| Other operating charges | 640/8 | €23,944 | €17,166 | -€6,778 | -28.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,197,433 | €870,810 | -€326,623 | -27.3% |
| Operating profit (loss) | 9901 | €467,730 | €31,851 | -€435,880 | -93.2% |
| Financial income | 75/76B | €7,510 | €2,690 | -€4,819 | -64.2% |
| Recurring financial income | 75 | €7,510 | €2,690 | -€4,819 | -64.2% |
| Financial charges | 65/66B | €21,076 | €18,324 | -€2,752 | -13.1% |
| Recurring financial charges | 65 | €21,076 | €18,324 | -€2,752 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €454,164 | €16,217 | -€437,947 | -96.4% |
| Transfer from deferred taxes | 780 | - | €8,750 | +€8,750 | |
| Income taxes | 67/77 | €158,748 | €26,375 | -€132,373 | -83.4% |
| Profit (loss) for the period | 9904 | €295,416 | -€1,408 | -€296,824 | |
| Transfer from tax-exempt reserves | 789 | - | €432,910 | +€432,910 | |
| Transfer to tax-exempt reserves | 689 | €11,486 | €0 | -€11,486 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €283,930 | €431,502 | +€147,572 | +52.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.