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 +€53,146
up €53,146 (+193.6%), from €27,457 to €80,603
mainly Depreciation (+€51,587) and Net result for the year (+€28,885)
- Tangible fixed assets -€51,587
down €51,587 (-13.3%), from €388,342 to €336,755
of which Land and buildings: -€49,070
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €419,047 | €421,020 | +€1,973 | +0.5% |
| Fixed assets | 21/28 | €388,342 | €336,755 | -€51,587 | -13.3% |
| Tangible fixed assets | 22/27 | €388,342 | €336,755 | -€51,587 | -13.3% |
| Land and buildings | 22 | €385,825 | €336,755 | -€49,070 | -12.7% |
| Plant, machinery and equipment | 23 | €2,517 | - | -€2,517 | |
| Current assets | 29/58 | €30,704 | €84,265 | +€53,560 | +174.4% |
| Amounts receivable within one year | 40/41 | €2,098 | €2,098 | = | 0.0% |
| Trade receivables | 40 | €2,098 | €2,098 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,457 | €80,603 | +€53,146 | +193.6% |
| Deferred charges and accrued income | 490/1 | €1,149 | €1,564 | +€415 | +36.1% |
| Total equity and liabilities | 10/49 | €419,047 | €421,020 | +€1,973 | +0.5% |
| Equity | 10/15 | €416,058 | €414,943 | -€1,115 | -0.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €347,858 | €346,743 | -€1,115 | -0.3% |
| Amounts payable | 17/49 | €2,988 | €6,077 | +€3,089 | +103.4% |
| Amounts payable within one year | 42/48 | €2,988 | €6,077 | +€3,089 | +103.4% |
| Trade debts | 44 | €646 | €2,112 | +€1,467 | +227.2% |
| Suppliers | 440/4 | €646 | €2,112 | +€1,467 | +227.2% |
| Taxes, remuneration and social security | 45 | €2,343 | €3,965 | +€1,622 | +69.2% |
| Taxes | 450/3 | €2,343 | €3,965 | +€1,622 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,587 | €51,587 | +€0 | 0.0% |
| Other operating charges | 640/8 | €9,594 | €9,890 | +€296 | +3.1% |
| Gross operating margin | 9900 | €99,965 | €100,140 | +€175 | +0.2% |
| Operating profit (loss) | 9901 | €38,784 | €38,663 | -€121 | -0.3% |
| Financial charges | 65/66B | €44 | - | -€44 | |
| Recurring financial charges | 65 | €44 | - | -€44 | |
| Profit (loss) for the period before taxes | 9903 | €38,740 | €38,663 | -€78 | -0.2% |
| Income taxes | 67/77 | €9,687 | €9,778 | +€91 | +0.9% |
| Profit (loss) for the period | 9904 | €29,054 | €28,885 | -€169 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,054 | €28,885 | -€169 | -0.6% |
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.