JOBEMA: 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.
JOBEMA
Largest movements
- Tangible fixed assets -€52,529
down €52,529 (-3.4%), from €1.6m to €1.5m
of which Land and buildings: -€72,981
- Cash +€42,741
up €42,741 (+869%), from €4,916 to €47,658
mainly Depreciation (+€97,949) and Net result for the year (+€40,063)
- Other debts -€65,871
down €65,871 (-12.4%), from €530,238 to €464,367
- Profit (loss) carried forward +€40,063
up €40,063 (+79.6%), from -€50,322 to -€10,259
- Current portion of long-term debt +€16,341
up €16,341 (+43.9%), from €37,211 to €53,552
- Gross operating margin +€63,609
up €63,609 (+48.4%), from €131,351 to €194,959
- Depreciation +€21,968
up €21,968 (+28.9%), from €75,981 to €97,949
- Financial charges +€15,583
up €15,583 (+63.3%), from €24,616 to €40,199
- Staff costs +€4,845
new in 2025: €4,845
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 | €1,587,363 | €1,565,150 | -€22,212 | -1.4% |
| Fixed assets | 21/28 | €1,553,250 | €1,500,721 | -€52,529 | -3.4% |
| Tangible fixed assets | 22/27 | €1,553,250 | €1,500,721 | -€52,529 | -3.4% |
| Land and buildings | 22 | €1,460,699 | €1,387,718 | -€72,981 | -5.0% |
| Plant, machinery and equipment | 23 | €90,542 | €111,980 | +€21,438 | +23.7% |
| Furniture and vehicles | 24 | €1,698 | €1,023 | -€675 | -39.7% |
| Other tangible fixed assets | 26 | €311 | €0 | -€311 | -100% |
| Current assets | 29/58 | €34,112 | €64,429 | +€30,317 | +88.9% |
| Stocks and contracts in progress | 3 | €1,200 | €1,200 | = | 0.0% |
| Stocks | 30/36 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,527 | €13,770 | -€11,757 | -46.1% |
| Trade receivables | 40 | €25,527 | €13,770 | -€11,757 | -46.1% |
| Cash at bank and in hand | 54/58 | €4,916 | €47,658 | +€42,741 | +869% |
| Deferred charges and accrued income | 490/1 | €2,469 | €1,802 | -€667 | -27.0% |
| Total equity and liabilities | 10/49 | €1,587,363 | €1,565,150 | -€22,212 | -1.4% |
| Equity | 10/15 | €58,278 | €98,341 | +€40,063 | +68.7% |
| Contributions | 10/11 | €108,600 | €108,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,322 | -€10,259 | +€40,063 | +79.6% |
| Amounts payable | 17/49 | €1,529,084 | €1,466,809 | -€62,275 | -4.1% |
| Amounts payable after more than one year | 17 | €906,338 | €909,622 | +€3,285 | +0.4% |
| Financial debts | 170/4 | €906,338 | €909,622 | +€3,285 | +0.4% |
| Amounts payable within one year | 42/48 | €622,047 | €554,837 | -€67,209 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €37,211 | €53,552 | +€16,341 | +43.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €35,434 | €20,368 | -€15,066 | -42.5% |
| Suppliers | 440/4 | €35,434 | €20,368 | -€15,066 | -42.5% |
| Taxes, remuneration and social security | 45 | €19,163 | €16,550 | -€2,613 | -13.6% |
| Taxes | 450/3 | €17,340 | €14,649 | -€2,692 | -15.5% |
| Remuneration and social security | 454/9 | €1,823 | €1,901 | +€78 | +4.3% |
| Other amounts payable | 47/48 | €530,238 | €464,367 | -€65,871 | -12.4% |
| Accrued charges and deferred income | 492/3 | €700 | €2,350 | +€1,650 | +236% |
| Remuneration, social security and pensions | 62 | - | €4,845 | +€4,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,981 | €97,949 | +€21,968 | +28.9% |
| Other operating charges | 640/8 | €8,773 | €7,403 | -€1,369 | -15.6% |
| Non-recurring operating charges | 66A | €63,232 | €2,488 | -€60,744 | -96.1% |
| Gross operating margin | 9900 | €131,351 | €194,959 | +€63,609 | +48.4% |
| Operating profit (loss) | 9901 | -€16,635 | €82,274 | +€98,908 | |
| Financial income | 75/76B | €15 | €0 | -€15 | -100% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100% |
| Financial charges | 65/66B | €24,616 | €40,199 | +€15,583 | +63.3% |
| Recurring financial charges | 65 | €24,616 | €40,199 | +€15,583 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | -€41,235 | €42,075 | +€83,310 | |
| Income taxes | 67/77 | €318 | €2,012 | +€1,695 | +534% |
| Profit (loss) for the period | 9904 | -€41,553 | €40,063 | +€81,615 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,553 | €40,063 | +€81,615 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.