JOBI: what changed
Two fiscal 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.
JOBI
Largest movements
- Current investments -€950,000
down €950,000 (-100.0%), from €950,000 to €0
- Tangible fixed assets +€572,444
up €572,444 (+27.0%), from €2.1m to €2.7m
of which Land and buildings: +€573,422
- Cash +€344,860
up €344,860 (+890.0%), from €38,747 to €383,606
mainly Current investments (+€950,000) and Depreciation (+€179,615)
- Provisions -€147,518
down €147,518 (-26.6%), from €555,369 to €407,852
- Profit (loss) carried forward +€70,205
up €70,205 (+29.7%), from €236,472 to €306,677
- Other operating charges +€110,999
up €110,999 (+874.6%), from €12,691 to €123,690
- Depreciation +€23,183
up €23,183 (+14.8%), from €156,432 to €179,615
- Taxes -€17,334
down €17,334 (-33.1%), from €52,415 to €35,081
- Financial income -€12,950
down €12,950 (-64.7%), from €20,021 to €7,070
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.
Cash bridge derived
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 | €3,124,794 | €3,084,929 | -€39,864 | -1.3% |
| Fixed assets | 21/28 | €2,126,857 | €2,699,300 | +€572,444 | +26.9% |
| Tangible fixed assets | 22/27 | €2,123,857 | €2,696,300 | +€572,444 | +27.0% |
| Land and buildings | 22 | €2,112,378 | €2,685,800 | +€573,422 | +27.1% |
| Plant, machinery and equipment | 23 | €7,335 | €7,900 | +€565 | +7.7% |
| Furniture and vehicles | 24 | €4,144 | €2,600 | -€1,543 | -37.2% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €997,937 | €385,629 | -€612,308 | -61.4% |
| Amounts receivable within one year | 40/41 | €9,191 | €2,023 | -€7,168 | -78.0% |
| Trade receivables | 40 | €9,191 | €2,023 | -€7,168 | -78.0% |
| Current investments | 50/53 | €950,000 | €0 | -€950,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €38,747 | €383,606 | +€344,860 | +890.0% |
| Total equity and liabilities | 10/49 | €3,124,794 | €3,084,929 | -€39,864 | -1.3% |
| Equity | 10/15 | €2,421,597 | €2,507,232 | +€85,635 | +3.5% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Capital | 10 | €270,000 | €270,000 | = | 0.0% |
| Issued capital | 100 | €270,000 | €270,000 | = | 0.0% |
| Reserves | 13 | €1,915,125 | €1,930,556 | +€15,430 | +0.8% |
| Non-distributable reserves | 130/1 | €27,000 | €27,000 | = | 0.0% |
| Legal reserve | 130 | €27,000 | €27,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,208,125 | €1,223,556 | +€15,430 | +1.3% |
| Distributable reserves | 133 | €680,000 | €680,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,472 | €306,677 | +€70,205 | +29.7% |
| Provisions and deferred taxes | 16 | €555,369 | €407,852 | -€147,518 | -26.6% |
| Deferred taxes | 168 | €555,369 | €407,852 | -€147,518 | -26.6% |
| Amounts payable | 17/49 | €147,827 | €169,845 | +€22,018 | +14.9% |
| Amounts payable after more than one year | 17 | €0 | €3,000 | +€3,000 | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | - | €3,000 | +€3,000 | |
| Amounts payable within one year | 42/48 | €123,084 | €145,633 | +€22,548 | +18.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €52,415 | €78,593 | +€26,178 | +49.9% |
| Taxes | 450/3 | €52,415 | €78,593 | +€26,178 | +49.9% |
| Other amounts payable | 47/48 | €70,669 | €67,039 | -€3,630 | -5.1% |
| Accrued charges and deferred income | 492/3 | €24,743 | €21,213 | -€3,530 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,432 | €179,615 | +€23,183 | +14.8% |
| Other operating charges | 640/8 | €12,691 | €123,690 | +€110,999 | +874.6% |
| Gross operating margin | 9900 | €269,160 | €270,448 | +€1,288 | +0.5% |
| Operating profit (loss) | 9901 | €100,037 | -€32,857 | -€132,894 | |
| Financial income | 75/76B | €20,021 | €7,070 | -€12,950 | -64.7% |
| Recurring financial income | 75 | €20,021 | €7,070 | -€12,950 | -64.7% |
| Financial charges | 65/66B | €62 | €1,015 | +€953 | +1534.3% |
| Recurring financial charges | 65 | €62 | €1,015 | +€953 | +1534.3% |
| Profit (loss) for the period before taxes | 9903 | €119,996 | -€26,802 | -€146,797 | |
| Transfer from deferred taxes | 780 | €17,889 | €33,022 | +€15,133 | +84.6% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €52,415 | €35,081 | -€17,334 | -33.1% |
| Profit (loss) for the period | 9904 | €85,469 | -€28,861 | -€114,330 | |
| Transfer from tax-exempt reserves | 789 | €53,666 | €99,065 | +€45,400 | +84.6% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €139,135 | €70,205 | -€68,930 | -49.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.