JOBECON: 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.
JOBECON
Largest movements
- Cash -€5,449
down €5,449 (-20.5%), from €26,598 to €21,148
mainly Net result for the year (-€3,313) and Tax, wage and social debts (-€1,559)
- Receivables within one year +€1,215
up €1,215 (+226.2%), from €537 to €1,753
of which Trade receivables: +€1,211
- Profit (loss) carried forward -€3,313
down €3,313 (-48.7%), from -€6,806 to -€10,119
- Tax, wage and social debts -€1,559
down €1,559 (-53.1%), from €2,936 to €1,377
- Trade debts +€364
up €364 (+244.8%), from €149 to €512
- Gross operating margin +€3,786
up €3,786 (+67.0%), from -€5,649 to -€1,863
- Other operating charges +€264
up €264 (+36.6%), from €721 to €985
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 | €28,113 | €23,605 | -€4,508 | -16.0% |
| Fixed assets | 21/28 | €978 | €704 | -€274 | -28.0% |
| Tangible fixed assets | 22/27 | €978 | €704 | -€274 | -28.0% |
| Plant, machinery and equipment | 23 | €978 | €704 | -€274 | -28.0% |
| Current assets | 29/58 | €27,135 | €22,901 | -€4,234 | -15.6% |
| Amounts receivable within one year | 40/41 | €537 | €1,753 | +€1,215 | +226.2% |
| Trade receivables | 40 | €537 | €1,748 | +€1,211 | +225.3% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €26,598 | €21,148 | -€5,449 | -20.5% |
| Total equity and liabilities | 10/49 | €28,113 | €23,605 | -€4,508 | -16.0% |
| Equity | 10/15 | €21,730 | €18,417 | -€3,313 | -15.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,036 | €26,036 | = | 0.0% |
| Distributable reserves | 133 | €26,036 | €26,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,806 | -€10,119 | -€3,313 | -48.7% |
| Amounts payable | 17/49 | €6,383 | €5,187 | -€1,196 | -18.7% |
| Amounts payable within one year | 42/48 | €6,383 | €5,187 | -€1,196 | -18.7% |
| Trade debts | 44 | €149 | €512 | +€364 | +244.8% |
| Suppliers | 440/4 | €149 | €512 | +€364 | +244.8% |
| Taxes, remuneration and social security | 45 | €2,936 | €1,377 | -€1,559 | -53.1% |
| Taxes | 450/3 | €2,936 | €1,377 | -€1,559 | -53.1% |
| Other amounts payable | 47/48 | €3,299 | €3,299 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €274 | = | 0.0% |
| Other operating charges | 640/8 | €721 | €985 | +€264 | +36.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€5,649 | -€1,863 | +€3,786 | +67.0% |
| Operating profit (loss) | 9901 | -€6,645 | -€3,122 | +€3,522 | +53.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,806 | -€3,313 | +€3,493 | +51.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,806 | -€3,313 | +€3,493 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,806 | -€3,313 | +€3,493 | +51.3% |
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 2 October 2026 via checked.be.