JOBE CHAUFFAGE: 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.
JOBE CHAUFFAGE
Largest movements
- Cash +€132,401
up €132,401 (+19.9%), from €665,708 to €798,110
mainly Net result for the year (+€126,411) and Tax, wage and social debts (+€44,204)
- Receivables within one year +€19,069
up €19,069 (+23,855%), from €80 to €19,149
of which Trade receivables: +€19,149
- Tangible fixed assets -€14,081
down €14,081 (-12.1%), from €116,688 to €102,607
of which Furniture and vehicles: -€11,411
- Profit (loss) carried forward +€88,411
up €88,411 (+11.5%), from €771,773 to €860,184
- Tax, wage and social debts +€44,204
up €44,204 (+734%), from €6,021 to €50,225
of which Taxes: +€39,751
- Gross operating margin -€43,846
down €43,846 (-13.5%), from €325,490 to €281,645
- Taxes -€22,716
down €22,716 (-42.7%), from €53,167 to €30,452
- Staff costs +€10,515
up €10,515 (+10.5%), from €99,764 to €110,279
- Depreciation -€6,444
down €6,444 (-25.0%), from €25,815 to €19,371
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 | €785,374 | €922,590 | +€137,216 | +17.5% |
| Fixed assets | 21/28 | €116,688 | €102,607 | -€14,081 | -12.1% |
| Tangible fixed assets | 22/27 | €116,688 | €102,607 | -€14,081 | -12.1% |
| Land and buildings | 22 | €93,720 | €91,050 | -€2,670 | -2.8% |
| Furniture and vehicles | 24 | €22,968 | €11,557 | -€11,411 | -49.7% |
| Current assets | 29/58 | €668,686 | €819,983 | +€151,297 | +22.6% |
| Amounts receivable within one year | 40/41 | €80 | €19,149 | +€19,069 | +23,855% |
| Trade receivables | 40 | - | €19,149 | +€19,149 | |
| Other amounts receivable | 41 | €80 | - | -€80 | |
| Cash at bank and in hand | 54/58 | €665,708 | €798,110 | +€132,401 | +19.9% |
| Deferred charges and accrued income | 490/1 | €2,898 | €2,724 | -€174 | -6.0% |
| Total equity and liabilities | 10/49 | €785,374 | €922,590 | +€137,216 | +17.5% |
| Equity | 10/15 | €773,634 | €862,045 | +€88,411 | +11.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €771,773 | €860,184 | +€88,411 | +11.5% |
| Amounts payable | 17/49 | €11,740 | €60,545 | +€48,805 | +416% |
| Amounts payable within one year | 42/48 | €11,740 | €60,545 | +€48,805 | +416% |
| Trade debts | 44 | €1,140 | €9,995 | +€8,855 | +777% |
| Suppliers | 440/4 | €1,140 | €9,995 | +€8,855 | +777% |
| Advances received on contracts in progress | 46 | €4,568 | - | -€4,568 | |
| Taxes, remuneration and social security | 45 | €6,021 | €50,225 | +€44,204 | +734% |
| Taxes | 450/3 | €3,281 | €43,032 | +€39,751 | +1,212% |
| Remuneration and social security | 454/9 | €2,740 | €7,193 | +€4,452 | +162% |
| Other amounts payable | 47/48 | €10 | €324 | +€314 | +3,048% |
| Remuneration, social security and pensions | 62 | €99,764 | €110,279 | +€10,515 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,815 | €19,371 | -€6,444 | -25.0% |
| Other operating charges | 640/8 | €4,095 | €2,904 | -€1,192 | -29.1% |
| Gross operating margin | 9900 | €325,490 | €281,645 | -€43,846 | -13.5% |
| Operating profit (loss) | 9901 | €195,815 | €149,090 | -€46,725 | -23.9% |
| Financial income | 75/76B | €10,808 | €8,006 | -€2,803 | -25.9% |
| Recurring financial income | 75 | €10,808 | €8,006 | -€2,803 | -25.9% |
| Financial charges | 65/66B | €289 | €233 | -€56 | -19.3% |
| Recurring financial charges | 65 | €289 | €233 | -€56 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €206,335 | €156,863 | -€49,472 | -24.0% |
| Income taxes | 67/77 | €53,167 | €30,452 | -€22,716 | -42.7% |
| Profit (loss) for the period | 9904 | €153,168 | €126,411 | -€26,757 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €153,168 | €126,411 | -€26,757 | -17.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.