JOBERON: 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.
What changed
JOBERON
NACE 39.000, Remediation activities and other waste management service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€33,075
2024 · -€31,712-€1,363
Equity
€5.7m
2024 · €906,064+€4.8m
Cash
€976
2024 · €96,472-€95,497
Balance sheet total
€19.1m
2024 · €14.1m+€4.9m
Largest movements
Assets
- Tangible fixed assets +€4.7m
up €4.7m (+245%), from €1.9m to €6.7m
- Receivables within one year +€356,342
up €356,342 (+1,092%), from €32,633 to €388,974
of which Other amounts receivable: +€356,781
Equity and liabilities
- Debts after one year +€5.1m
up €5.1m (+95.8%), from €5.3m to €10.3m
- Revaluation surpluses +€4.8m
new in 2025: €4.8m
- Other debts -€4.4m
down €4.4m (-95.3%), from €4.6m to €216,290
- Provisions -€497,222
down €497,222 (-17.2%), from €2.9m to €2.4m
of which Provisions for liabilities and charges: -€485,412
Income statement
- Provisions -€396,800
down €396,800 (-448%), from -€88,612 to -€485,412
- Gross operating margin -€199,702
no longer reported in 2025 (was €199,702)
- Services and other goods +€147,145
new in 2025: €147,145
- Financial charges +€132,614
up €132,614 (+59.1%), from €224,377 to €356,991
- Turnover +€120,078
new in 2025: €120,078
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.
Result 2024
-€31,712
Turnover
+€120,078
Other operating income
+€800
Goods and materials
-€1
Services and other goods
-€147,145
Provisions
+€396,800
Other operating charges
-€2,179
Other operating items
-€199,702
Financial income
-€26,881
Financial charges
-€132,614
Taxes
-€10,520
Result 2025
-€33,075
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€5.2m
Investment
-€4.8m
Financing
+€9.9m
Cash 2024
€96,472
From operations (derived)
-€5.2m
Net result for the year
-€33,075
Depreciation
+€100,514
Smaller working-capital items
+€6,386
Receivables within one year
-€356,342
Provisions
-€497,222
Trade debts
+€14,178
Other debts
-€4.4m
Accrued charges and deferred income
-€50,260
Investment (derived)
-€4.8m
Investment in fixed assets (net)
-€4.8m
Financing
+€9.9m
Debts after one year
+€5.1m
Current portion of long-term debt
+€24,309
Short-term financial debts
+€37,295
Contributions, distributions and other
+€4.8m
Cash 2025
€976
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,109,151 | €19,058,626 | +€4.9m | +35.1% |
| Fixed assets | 21/28 | €13,955,528 | €18,655,014 | +€4.7m | +33.7% |
| Intangible fixed assets | 21 | €307,536 | €268,975 | -€38,561 | -12.5% |
| Tangible fixed assets | 22/27 | €1,936,308 | €6,674,355 | +€4.7m | +245% |
| Land and buildings | 22 | €1,936,308 | €6,674,355 | +€4.7m | +245% |
| Financial fixed assets | 28 | €11,711,684 | €11,711,684 | = | 0.0% |
| Affiliated companies | 280/1 | - | €11,711,498 | +€11.7m | |
| Participating interests | 280 | - | €11,711,498 | +€11.7m | |
| Other financial fixed assets | 284/8 | - | €186 | +€186 | |
| Shares | 284 | - | €186 | +€186 | |
| Current assets | 29/58 | €153,623 | €403,611 | +€249,988 | +163% |
| Stocks and contracts in progress | 3 | €1 | €0 | -€1 | -100% |
| Stocks | 30/36 | €1 | €0 | -€1 | -100% |
| Property held for sale | 35 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €32,633 | €388,974 | +€356,342 | +1,092% |
| Trade receivables | 40 | €4,242 | €3,803 | -€439 | -10.4% |
| Other amounts receivable | 41 | €28,391 | €385,172 | +€356,781 | +1,257% |
| Cash at bank and in hand | 54/58 | €96,472 | €976 | -€95,497 | -99.0% |
| Deferred charges and accrued income | 490/1 | €24,517 | €13,661 | -€10,855 | -44.3% |
| Total equity and liabilities | 10/49 | €14,109,151 | €19,058,626 | +€4.9m | +35.1% |
| Equity | 10/15 | €906,064 | €5,672,990 | +€4.8m | +526% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €4,800,000 | +€4.8m | |
| Reserves | 13 | €785,383 | €749,952 | -€35,430 | -4.5% |
| Tax-exempt reserves | 132 | €783,483 | €748,052 | -€35,430 | -4.5% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,682 | €104,037 | +€2,356 | +2.3% |
| Provisions and deferred taxes | 16 | €2,884,368 | €2,387,146 | -€497,222 | -17.2% |
| Provisions for liabilities and charges | 160/5 | €2,623,207 | €2,137,795 | -€485,412 | -18.5% |
| Other liabilities and charges | 164/5 | €2,623,207 | €2,137,795 | -€485,412 | -18.5% |
| Deferred taxes | 168 | €261,161 | €249,351 | -€11,810 | -4.5% |
| Amounts payable | 17/49 | €10,318,719 | €10,998,490 | +€679,771 | +6.6% |
| Amounts payable after more than one year | 17 | €5,278,406 | €10,336,710 | +€5.1m | +95.8% |
| Financial debts | 170/4 | €5,278,406 | €10,336,710 | +€5.1m | +95.8% |
| Subordinated loans | 170 | - | €4,401,970 | +€4.4m | |
| Credit institutions | 173 | - | €5,934,740 | +€5.9m | |
| Other loans | 174 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €4,929,536 | €601,264 | -€4.3m | -87.8% |
| Current portion of amounts payable after more than one year | 42 | €219,357 | €243,666 | +€24,309 | +11.1% |
| Financial debts | 43 | - | €37,295 | +€37,295 | |
| Credit institutions | 430/8 | - | €37,295 | +€37,295 | |
| Trade debts | 44 | €69,739 | €83,918 | +€14,178 | +20.3% |
| Suppliers | 440/4 | €69,739 | €83,918 | +€14,178 | +20.3% |
| Taxes, remuneration and social security | 45 | €24,565 | €20,095 | -€4,470 | -18.2% |
| Taxes | 450/3 | €24,565 | €20,095 | -€4,470 | -18.2% |
| Other amounts payable | 47/48 | €4,615,875 | €216,290 | -€4.4m | -95.3% |
| Accrued charges and deferred income | 492/3 | €110,776 | €60,516 | -€50,260 | -45.4% |
| Operating income | 70/76A | - | €120,878 | +€120,878 | |
| Turnover | 70 | - | €120,078 | +€120,078 | |
| Other operating income | 74 | - | €800 | +€800 | |
| Operating charges | 60/66A | - | -€202,941 | -€202,941 | |
| Goods for resale, raw materials and consumables | 60 | - | €1 | +€1 | |
| Change in stocks: decrease (increase) | 609 | - | €1 | +€1 | |
| Services and other goods | 61 | - | €147,145 | +€147,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,514 | €100,514 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€88,612 | -€485,412 | -€396,800 | -448% |
| Other operating charges | 640/8 | €32,632 | €34,811 | +€2,179 | +6.7% |
| Gross operating margin | 9900 | €199,702 | - | -€199,702 | |
| Operating profit (loss) | 9901 | €155,168 | €323,819 | +€168,652 | +109% |
| Financial income | 75/76B | €30,770 | €3,889 | -€26,881 | -87.4% |
| Recurring financial income | 75 | €30,770 | €3,889 | -€26,881 | -87.4% |
| Income from current assets | 751 | - | €3,889 | +€3,889 | |
| Other financial income | 752/9 | - | €0 | = | |
| Financial charges | 65/66B | €224,377 | €356,991 | +€132,614 | +59.1% |
| Recurring financial charges | 65 | €224,377 | €356,991 | +€132,614 | +59.1% |
| Debt charges | 650 | - | €354,815 | +€354,815 | |
| Other financial charges | 652/9 | - | €2,176 | +€2,176 | |
| Profit (loss) for the period before taxes | 9903 | -€38,440 | -€29,283 | +€9,157 | +23.8% |
| Transfer from deferred taxes | 780 | €11,810 | €11,810 | = | 0.0% |
| Income taxes | 67/77 | €5,082 | €15,602 | +€10,520 | +207% |
| Taxes | 670/3 | - | €15,602 | +€15,602 | |
| Profit (loss) for the period | 9904 | -€31,712 | -€33,075 | -€1,363 | -4.3% |
| Transfer from tax-exempt reserves | 789 | €35,430 | €35,430 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,719 | €2,356 | -€1,363 | -36.7% |
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 15 October 2026 via checked.be.