JOBERA: 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.
JOBERA
Largest movements
- Cash +€25,098
up €25,098 (+373%), from €6,726 to €31,824
mainly Receivables within one year (+€14,798) and Net result for the year (+€7,682)
- Receivables within one year -€14,798
down €14,798 (-33.9%), from €43,670 to €28,872
of which Other amounts receivable: -€38,798
- Intangible fixed assets -€4,375
down €4,375 (-33.3%), from €13,125 to €8,750
- Stocks and contracts -€3,745
down €3,745 (-38.4%), from €9,753 to €6,008
- Trade debts -€9,927
down €9,927 (-27.7%), from €35,790 to €25,863
- Profit (loss) carried forward +€7,682
up €7,682 (+28.1%), from €27,334 to €35,016
- Tax, wage and social debts +€4,322
up €4,322 (+88.0%), from €4,913 to €9,236
- Purchases and services -€21,228
down €21,228 (-6.5%), from €327,650 to €306,423
- Other operating charges +€20,238
up €20,238 (+540%), from €3,748 to €23,986
- Gross operating margin +€11,091
up €11,091 (+41.4%), from €26,809 to €37,900
- Turnover -€10,136
down €10,136 (-2.9%), from €354,459 to €344,323
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,155 | €85,782 | +€1,627 | +1.9% |
| Fixed assets | 21/28 | €24,005 | €19,077 | -€4,928 | -20.5% |
| Intangible fixed assets | 21 | €13,125 | €8,750 | -€4,375 | -33.3% |
| Tangible fixed assets | 22/27 | €880 | €327 | -€553 | -62.8% |
| Plant, machinery and equipment | 23 | €880 | €327 | -€553 | -62.8% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €60,149 | €66,705 | +€6,555 | +10.9% |
| Stocks and contracts in progress | 3 | €9,753 | €6,008 | -€3,745 | -38.4% |
| Stocks | 30/36 | €9,753 | €6,008 | -€3,745 | -38.4% |
| Amounts receivable within one year | 40/41 | €43,670 | €28,872 | -€14,798 | -33.9% |
| Trade receivables | 40 | - | €24,000 | +€24,000 | |
| Other amounts receivable | 41 | €43,670 | €4,872 | -€38,798 | -88.8% |
| Cash at bank and in hand | 54/58 | €6,726 | €31,824 | +€25,098 | +373% |
| Total equity and liabilities | 10/49 | €84,155 | €85,782 | +€1,627 | +1.9% |
| Equity | 10/15 | €33,534 | €41,216 | +€7,682 | +22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,334 | €35,016 | +€7,682 | +28.1% |
| Amounts payable | 17/49 | €50,620 | €44,566 | -€6,055 | -12.0% |
| Amounts payable within one year | 42/48 | €50,620 | €44,566 | -€6,055 | -12.0% |
| Trade debts | 44 | €35,790 | €25,863 | -€9,927 | -27.7% |
| Suppliers | 440/4 | €35,790 | €25,863 | -€9,927 | -27.7% |
| Taxes, remuneration and social security | 45 | €4,913 | €9,236 | +€4,322 | +88.0% |
| Taxes | 450/3 | €4,913 | €9,236 | +€4,322 | +88.0% |
| Other amounts payable | 47/48 | €9,916 | €9,466 | -€450 | -4.5% |
| Turnover | 70 | €354,459 | €344,323 | -€10,136 | -2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €327,650 | €306,423 | -€21,228 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,928 | €4,928 | = | 0.0% |
| Other operating charges | 640/8 | €3,748 | €23,986 | +€20,238 | +540% |
| Gross operating margin | 9900 | €26,809 | €37,900 | +€11,091 | +41.4% |
| Operating profit (loss) | 9901 | €18,133 | €8,986 | -€9,146 | -50.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,483 | €1,304 | -€179 | -12.1% |
| Recurring financial charges | 65 | €1,483 | €1,236 | -€247 | -16.7% |
| Non-recurring financial charges | 66B | - | €68 | +€68 | |
| Profit (loss) for the period before taxes | 9903 | €16,651 | €7,682 | -€8,969 | -53.9% |
| Profit (loss) for the period | 9904 | €16,651 | €7,682 | -€8,969 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,651 | €7,682 | -€8,969 | -53.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.