JOBE: 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.
JOBE
Largest movements
- Cash -€3,392
down €3,392 (-1.1%), from €309,852 to €306,460
mainly Net result for the year (-€2,777) and Receivables within one year (-€682)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€6,047
up €6,047 (+73.0%), from -€8,286 to -€2,239
- Other operating charges +€792
up €792 (+222.3%), from €356 to €1,148
- Financial charges -€141
down €141 (-66.1%), from €214 to €72
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 | €322,104 | €319,394 | -€2,710 | -0.8% |
| Current assets | 29/58 | €322,104 | €319,394 | -€2,710 | -0.8% |
| Amounts receivable within one year | 40/41 | €12,252 | €12,935 | +€682 | +5.6% |
| Other amounts receivable | 41 | €12,252 | €12,935 | +€682 | +5.6% |
| Cash at bank and in hand | 54/58 | €309,852 | €306,460 | -€3,392 | -1.1% |
| Total equity and liabilities | 10/49 | €322,104 | €319,394 | -€2,710 | -0.8% |
| Equity | 10/15 | €313,884 | €311,108 | -€2,777 | -0.9% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €292,980 | €292,980 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,742 | €5,742 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,742 | €5,742 | = | 0.0% |
| Distributable reserves | 133 | €287,238 | €287,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,280 | -€19,056 | -€2,777 | -17.1% |
| Amounts payable | 17/49 | €8,220 | €8,287 | +€67 | +0.8% |
| Amounts payable within one year | 42/48 | €8,220 | €8,287 | +€67 | +0.8% |
| Trade debts | 44 | €8,220 | €8,287 | +€67 | +0.8% |
| Suppliers | 440/4 | €8,220 | €8,287 | +€67 | +0.8% |
| Other operating charges | 640/8 | €356 | €1,148 | +€792 | +222.3% |
| Gross operating margin | 9900 | -€8,286 | -€2,239 | +€6,047 | +73.0% |
| Operating profit (loss) | 9901 | -€8,642 | -€3,387 | +€5,255 | +60.8% |
| Financial income | 75/76B | €720 | €682 | -€38 | -5.3% |
| Recurring financial income | 75 | €720 | €682 | -€38 | -5.3% |
| Financial charges | 65/66B | €214 | €72 | -€141 | -66.1% |
| Recurring financial charges | 65 | €214 | €72 | -€141 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,135 | -€2,777 | +€5,359 | +65.9% |
| Profit (loss) for the period | 9904 | -€8,135 | -€2,777 | +€5,359 | +65.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,135 | -€2,777 | +€5,359 | +65.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.