JOBE Consult: 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 Consult
Largest movements
- Cash -€16,387
down €16,387 (-40.6%), from €40,363 to €23,976
mainly Tax, wage and social debts (-€32,330) and Debts after one year (-€5,000)
- Tangible fixed assets -€8,143
down €8,143 (-6.0%), from €134,912 to €126,769
of which Land and buildings: -€6,500
- Receivables within one year -€5,530
down €5,530 (-40.3%), from €13,718 to €8,188
of which Trade receivables: -€6,455
- Tax, wage and social debts -€32,330
down €32,330 (-80.4%), from €40,221 to €7,891
- Debts after one year -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Accrued charges and deferred income +€4,863
up €4,863 (+409.5%), from €1,188 to €6,050
- Profit (loss) carried forward +€2,131
up €2,131 (+2.0%), from €104,779 to €106,910
- Gross operating margin -€142,960
down €142,960 (-90.4%), from €158,142 to €15,182
- Taxes -€27,870
down €27,870 (-97.1%), from €28,704 to €834
- Other operating charges -€15,633
down €15,633 (-89.7%), from €17,420 to €1,787
- Depreciation +€3,237
up €3,237 (+49.6%), from €6,523 to €9,760
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 | €191,563 | €162,167 | -€29,396 | -15.3% |
| Fixed assets | 21/28 | €137,462 | €129,319 | -€8,143 | -5.9% |
| Tangible fixed assets | 22/27 | €134,912 | €126,769 | -€8,143 | -6.0% |
| Land and buildings | 22 | €126,007 | €119,507 | -€6,500 | -5.2% |
| Plant, machinery and equipment | 23 | €2,011 | €2,823 | +€812 | +40.4% |
| Furniture and vehicles | 24 | €6,894 | €4,439 | -€2,455 | -35.6% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €54,101 | €32,848 | -€21,253 | -39.3% |
| Amounts receivable within one year | 40/41 | €13,718 | €8,188 | -€5,530 | -40.3% |
| Trade receivables | 40 | €13,262 | €6,806 | -€6,455 | -48.7% |
| Other amounts receivable | 41 | €457 | €1,382 | +€925 | +202.5% |
| Cash at bank and in hand | 54/58 | €40,363 | €23,976 | -€16,387 | -40.6% |
| Deferred charges and accrued income | 490/1 | €19 | €683 | +€664 | +3413.6% |
| Total equity and liabilities | 10/49 | €191,563 | €162,167 | -€29,396 | -15.3% |
| Equity | 10/15 | €109,779 | €111,910 | +€2,131 | +1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,779 | €106,910 | +€2,131 | +2.0% |
| Amounts payable | 17/49 | €81,783 | €50,257 | -€31,527 | -38.5% |
| Amounts payable after more than one year | 17 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Financial debts | 170/4 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Amounts payable within one year | 42/48 | €60,596 | €29,207 | -€31,389 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €15,375 | €16,131 | +€756 | +4.9% |
| Suppliers | 440/4 | €15,375 | €16,131 | +€756 | +4.9% |
| Taxes, remuneration and social security | 45 | €40,221 | €7,891 | -€32,330 | -80.4% |
| Taxes | 450/3 | €40,221 | €7,891 | -€32,330 | -80.4% |
| Other amounts payable | 47/48 | - | €185 | +€185 | |
| Accrued charges and deferred income | 492/3 | €1,188 | €6,050 | +€4,863 | +409.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,523 | €9,760 | +€3,237 | +49.6% |
| Other operating charges | 640/8 | €17,420 | €1,787 | -€15,633 | -89.7% |
| Gross operating margin | 9900 | €158,142 | €15,182 | -€142,960 | -90.4% |
| Operating profit (loss) | 9901 | €134,199 | €3,635 | -€130,564 | -97.3% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €721 | €670 | -€50 | -7.0% |
| Recurring financial charges | 65 | €721 | €670 | -€50 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €133,483 | €2,964 | -€130,519 | -97.8% |
| Income taxes | 67/77 | €28,704 | €834 | -€27,870 | -97.1% |
| Profit (loss) for the period | 9904 | €104,779 | €2,131 | -€102,648 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €104,779 | €2,131 | -€102,648 | -98.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.