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
- Tangible fixed assets -€23,599
down €23,599 (-26.2%), from €90,042 to €66,443
of which Furniture and vehicles: -€19,755
- Receivables within one year -€3,115
down €3,115 (-9.8%), from €31,742 to €28,627
of which Trade receivables: -€3,510
- Profit (loss) carried forward -€17,954
down €17,954 (-80.2%), from -€22,373 to -€40,327
- Other debts -€11,563
down €11,563 (-55.3%), from €20,910 to €9,347
- Financial charges +€7,022
up €7,022 (+2044.1%), from €344 to €7,365
of which Non-recurring financial charges: +€7,020
- Turnover -€5,455
down €5,455 (-17.0%), from €32,170 to €26,715
- Depreciation -€4,264
down €4,264 (-15.3%), from €27,863 to €23,599
- Gross operating margin -€4,236
down €4,236 (-21.8%), from €19,459 to €15,223
- Purchases and services -€911
down €911 (-4.0%), from €22,528 to €21,617
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 | €140,355 | €113,255 | -€27,100 | -19.3% |
| Fixed assets | 21/28 | €90,540 | €66,941 | -€23,599 | -26.1% |
| Tangible fixed assets | 22/27 | €90,042 | €66,443 | -€23,599 | -26.2% |
| Land and buildings | 22 | €24,843 | €20,998 | -€3,844 | -15.5% |
| Furniture and vehicles | 24 | €65,199 | €45,444 | -€19,755 | -30.3% |
| Financial fixed assets | 28 | €498 | €498 | = | 0.0% |
| Current assets | 29/58 | €49,814 | €46,314 | -€3,500 | -7.0% |
| Amounts receivable within one year | 40/41 | €31,742 | €28,627 | -€3,115 | -9.8% |
| Trade receivables | 40 | €30,015 | €26,505 | -€3,510 | -11.7% |
| Other amounts receivable | 41 | €1,727 | €2,122 | +€395 | +22.9% |
| Cash at bank and in hand | 54/58 | €18,072 | €17,687 | -€385 | -2.1% |
| Total equity and liabilities | 10/49 | €140,355 | €113,255 | -€27,100 | -19.3% |
| Equity | 10/15 | €118,862 | €100,908 | -€17,954 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,635 | €122,635 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €122,635 | €122,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,373 | -€40,327 | -€17,954 | -80.2% |
| Amounts payable | 17/49 | €21,493 | €12,347 | -€9,146 | -42.6% |
| Amounts payable within one year | 42/48 | €21,493 | €12,347 | -€9,146 | -42.6% |
| Trade debts | 44 | €583 | €1,917 | +€1,334 | +228.8% |
| Suppliers | 440/4 | €583 | €1,917 | +€1,334 | +228.8% |
| Taxes, remuneration and social security | 45 | €0 | €1,083 | +€1,083 | |
| Taxes | 450/3 | €0 | €1,083 | +€1,083 | |
| Other amounts payable | 47/48 | €20,910 | €9,347 | -€11,563 | -55.3% |
| Turnover | 70 | €32,170 | €26,715 | -€5,455 | -17.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,528 | €21,617 | -€911 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,863 | €23,599 | -€4,264 | -15.3% |
| Other operating charges | 640/8 | €2,151 | €2,213 | +€61 | +2.9% |
| Gross operating margin | 9900 | €19,459 | €15,223 | -€4,236 | -21.8% |
| Operating profit (loss) | 9901 | -€10,555 | -€10,589 | -€34 | -0.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €344 | €7,365 | +€7,022 | +2044.1% |
| Recurring financial charges | 65 | €344 | €345 | +€2 | +0.4% |
| Non-recurring financial charges | 66B | - | €7,020 | +€7,020 | |
| Profit (loss) for the period before taxes | 9903 | -€10,899 | -€17,954 | -€7,055 | -64.7% |
| Profit (loss) for the period | 9904 | -€10,899 | -€17,954 | -€7,055 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,899 | -€17,954 | -€7,055 | -64.7% |
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 1 October 2026 via checked.be.