JOBEN: 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.
JOBEN
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Receivables after one year +€106,069
up €106,069 (+30.9%), from €343,408 to €449,477
- Cash -€58,793
down €58,793 (-52.3%), from €112,409 to €53,616
mainly Current investments (-€150,000) and Receivables after one year (-€106,069)
- Tangible fixed assets +€34,942
up €34,942 (+5.5%), from €635,942 to €670,884
of which Land and buildings: +€23,866
- Receivables within one year +€20,503
up €20,503 (+274%), from €7,495 to €27,998
of which Other amounts receivable: +€23,003
- Reserves +€163,793
up €163,793 (+28.8%), from €569,068 to €732,861
- Other debts +€83,558
up €83,558, from €0 to €83,558
- Debts after one year -€55,842
down €55,842 (-22.1%), from €252,572 to €196,730
- Trade debts +€28,182
up €28,182 (+269%), from €10,494 to €38,676
- Tax, wage and social debts +€24,457
up €24,457 (+72.1%), from €33,918 to €58,374
- Gross operating margin +€76,138
up €76,138 (+23.1%), from €329,642 to €405,781
- Taxes +€26,881
up €26,881 (+30.0%), from €89,738 to €116,619
- Depreciation +€4,093
up €4,093 (+10.9%), from €37,531 to €41,625
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 | €1,101,578 | €1,354,217 | +€252,639 | +22.9% |
| Fixed assets | 21/28 | €635,942 | €670,884 | +€34,942 | +5.5% |
| Tangible fixed assets | 22/27 | €635,942 | €670,884 | +€34,942 | +5.5% |
| Land and buildings | 22 | €600,992 | €624,858 | +€23,866 | +4.0% |
| Plant, machinery and equipment | 23 | €18,110 | €15,057 | -€3,053 | -16.9% |
| Furniture and vehicles | 24 | €16,840 | €30,969 | +€14,129 | +83.9% |
| Current assets | 29/58 | €465,636 | €683,333 | +€217,697 | +46.8% |
| Amounts receivable after more than one year | 29 | €343,408 | €449,477 | +€106,069 | +30.9% |
| Other amounts receivable | 291 | €343,408 | €449,477 | +€106,069 | +30.9% |
| Amounts receivable within one year | 40/41 | €7,495 | €27,998 | +€20,503 | +274% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts receivable | 41 | €4,995 | €27,998 | +€23,003 | +461% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €112,409 | €53,616 | -€58,793 | -52.3% |
| Deferred charges and accrued income | 490/1 | €2,324 | €2,243 | -€81 | -3.5% |
| Total equity and liabilities | 10/49 | €1,101,578 | €1,354,217 | +€252,639 | +22.9% |
| Equity | 10/15 | €587,618 | €751,411 | +€163,793 | +27.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €569,068 | €732,861 | +€163,793 | +28.8% |
| Distributable reserves | 133 | €569,068 | €732,861 | +€163,793 | +28.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €513,960 | €602,806 | +€88,846 | +17.3% |
| Amounts payable after more than one year | 17 | €252,572 | €196,730 | -€55,842 | -22.1% |
| Financial debts | 170/4 | €252,572 | €196,730 | -€55,842 | -22.1% |
| Amounts payable within one year | 42/48 | €261,388 | €402,688 | +€141,300 | +54.1% |
| Current portion of amounts payable after more than one year | 42 | €54,065 | €55,842 | +€1,777 | +3.3% |
| Financial debts | 43 | €3,100 | €264 | -€2,836 | -91.5% |
| Credit institutions | 430/8 | €3,100 | €264 | -€2,836 | -91.5% |
| Trade debts | 44 | €10,494 | €38,676 | +€28,182 | +269% |
| Suppliers | 440/4 | €10,494 | €38,676 | +€28,182 | +269% |
| Advances received on contracts in progress | 46 | €159,812 | €165,973 | +€6,162 | +3.9% |
| Taxes, remuneration and social security | 45 | €33,918 | €58,374 | +€24,457 | +72.1% |
| Taxes | 450/3 | €33,918 | €58,374 | +€24,457 | +72.1% |
| Other amounts payable | 47/48 | €0 | €83,558 | +€83,558 | |
| Accrued charges and deferred income | 492/3 | - | €3,388 | +€3,388 | |
| Non-recurring operating income | 76A | €8,250 | €0 | -€8,250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,531 | €41,625 | +€4,093 | +10.9% |
| Other operating charges | 640/8 | €5,786 | €5,143 | -€643 | -11.1% |
| Gross operating margin | 9900 | €329,642 | €405,781 | +€76,138 | +23.1% |
| Operating profit (loss) | 9901 | €286,325 | €359,013 | +€72,688 | +25.4% |
| Financial income | 75/76B | €16,241 | €19,454 | +€3,213 | +19.8% |
| Recurring financial income | 75 | €16,241 | €19,454 | +€3,213 | +19.8% |
| Financial charges | 65/66B | €15,934 | €14,496 | -€1,437 | -9.0% |
| Recurring financial charges | 65 | €15,934 | €14,496 | -€1,437 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €286,633 | €363,971 | +€77,338 | +27.0% |
| Income taxes | 67/77 | €89,738 | €116,619 | +€26,881 | +30.0% |
| Profit (loss) for the period | 9904 | €196,895 | €247,351 | +€50,457 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €196,895 | €247,351 | +€50,457 | +25.6% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.