Jobert: 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.
Jobert
Largest movements
- Tangible fixed assets -€60,520
down €60,520 (-14.8%), from €409,223 to €348,703
- Receivables within one year -€42,580
down €42,580 (-15.2%), from €280,272 to €237,692
of which Trade receivables: -€42,641
- Cash -€24,394
down €24,394 (-12.4%), from €197,387 to €172,993
mainly Debts after one year (-€64,605) and Trade debts (-€38,795)
- Debts after one year -€64,605
down €64,605 (-30.3%), from €212,883 to €148,278
- Trade debts -€38,795
down €38,795 (-15.2%), from €254,834 to €216,039
- Profit (loss) carried forward -€11,504
down €11,504 (-7.1%), from -€161,576 to -€173,080
- Gross operating margin -€65,610
down €65,610 (-7.6%), from €862,273 to €796,663
- Depreciation -€13,659
down €13,659 (-15.2%), from €89,843 to €76,184
- Financial charges -€9,247
down €9,247 (-31.2%), from €29,647 to €20,400
- Taxes -€8,808
down €8,808 (-88.5%), from €9,948 to €1,140
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 | €992,950 | €864,820 | -€128,130 | -12.9% |
| Fixed assets | 21/28 | €418,633 | €356,462 | -€62,170 | -14.9% |
| Intangible fixed assets | 21 | €5,450 | €3,800 | -€1,650 | -30.3% |
| Tangible fixed assets | 22/27 | €409,223 | €348,703 | -€60,520 | -14.8% |
| Land and buildings | 22 | €306,298 | €279,829 | -€26,468 | -8.6% |
| Plant, machinery and equipment | 23 | €38,171 | €14,482 | -€23,689 | -62.1% |
| Furniture and vehicles | 24 | €4,127 | €8,839 | +€4,711 | +114% |
| Leasing and similar rights | 25 | €60,627 | €45,553 | -€15,074 | -24.9% |
| Financial fixed assets | 28 | €3,959 | €3,959 | = | 0.0% |
| Current assets | 29/58 | €574,317 | €508,357 | -€65,960 | -11.5% |
| Stocks and contracts in progress | 3 | €78,664 | €78,664 | = | 0.0% |
| Stocks | 30/36 | €78,664 | €78,664 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €280,272 | €237,692 | -€42,580 | -15.2% |
| Trade receivables | 40 | €280,271 | €237,630 | -€42,641 | -15.2% |
| Other amounts receivable | 41 | €1 | €62 | +€61 | +5,080% |
| Cash at bank and in hand | 54/58 | €197,387 | €172,993 | -€24,394 | -12.4% |
| Deferred charges and accrued income | 490/1 | €17,994 | €19,008 | +€1,014 | +5.6% |
| Total equity and liabilities | 10/49 | €992,950 | €864,820 | -€128,130 | -12.9% |
| Equity | 10/15 | €125,585 | €114,081 | -€11,504 | -9.2% |
| Contributions | 10/11 | €147,800 | €147,800 | = | 0.0% |
| Reserves | 13 | €139,361 | €139,361 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,316 | €58,316 | = | 0.0% |
| Distributable reserves | 133 | €81,046 | €81,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,576 | -€173,080 | -€11,504 | -7.1% |
| Amounts payable | 17/49 | €867,365 | €750,739 | -€116,626 | -13.4% |
| Amounts payable after more than one year | 17 | €212,883 | €148,278 | -€64,605 | -30.3% |
| Financial debts | 170/4 | €212,883 | €148,278 | -€64,605 | -30.3% |
| Amounts payable within one year | 42/48 | €654,482 | €602,461 | -€52,021 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €139,886 | €141,579 | +€1,693 | +1.2% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €254,834 | €216,039 | -€38,795 | -15.2% |
| Suppliers | 440/4 | €254,834 | €216,039 | -€38,795 | -15.2% |
| Taxes, remuneration and social security | 45 | €108,057 | €100,700 | -€7,358 | -6.8% |
| Taxes | 450/3 | €30,541 | €24,795 | -€5,746 | -18.8% |
| Remuneration and social security | 454/9 | €77,516 | €75,904 | -€1,612 | -2.1% |
| Other amounts payable | 47/48 | €51,705 | €44,143 | -€7,561 | -14.6% |
| Remuneration, social security and pensions | 62 | €688,871 | €696,614 | +€7,743 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,843 | €76,184 | -€13,659 | -15.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €296 | +€296 | |
| Other operating charges | 640/8 | €14,758 | €13,759 | -€999 | -6.8% |
| Gross operating margin | 9900 | €862,273 | €796,663 | -€65,610 | -7.6% |
| Operating profit (loss) | 9901 | €68,800 | €9,810 | -€58,991 | -85.7% |
| Financial income | 75/76B | €355 | €226 | -€129 | -36.3% |
| Recurring financial income | 75 | €355 | €226 | -€129 | -36.3% |
| Financial charges | 65/66B | €29,647 | €20,400 | -€9,247 | -31.2% |
| Recurring financial charges | 65 | €29,647 | €20,400 | -€9,247 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €39,509 | -€10,364 | -€49,873 | |
| Income taxes | 67/77 | €9,948 | €1,140 | -€8,808 | -88.5% |
| Profit (loss) for the period | 9904 | €29,561 | -€11,504 | -€41,065 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,561 | -€11,504 | -€41,065 |
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 14 October 2026 via checked.be.