Jobi Management: 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.
Jobi Management
Largest movements
- Stocks and contracts +€57,277
up €57,277 (+28.5%), from €200,988 to €258,264
- Receivables within one year -€40,229
down €40,229 (-19.7%), from €204,556 to €164,327
of which Trade receivables: -€40,056
- Tangible fixed assets -€12,954
down €12,954 (-18.6%), from €69,646 to €56,692
of which Furniture and vehicles: -€10,885
- Debts after one year -€16,872
down €16,872 (-43.8%), from €38,483 to €21,611
- Other debts -€14,014
down €14,014 (-4.0%), from €346,779 to €332,765
- Tax, wage and social debts +€12,570
up €12,570 (+154%), from €8,184 to €20,753
of which Remuneration and social security: +€13,089
- Reserves +€11,120
up €11,120 (+20.2%), from €55,026 to €66,146
- Trade debts +€9,529
up €9,529 (+53.9%), from €17,673 to €27,201
- Gross operating margin +€32,799
up €32,799 (+1,172%), from €2,797 to €35,597
- Depreciation +€4,312
up €4,312 (+39.4%), from €10,950 to €15,263
- Financial charges -€4,228
down €4,228 (-38.5%), from €10,969 to €6,741
- Taxes +€1,112
new in 2025: €1,112
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 | €492,384 | €497,956 | +€5,572 | +1.1% |
| Fixed assets | 21/28 | €69,646 | €56,692 | -€12,954 | -18.6% |
| Tangible fixed assets | 22/27 | €69,646 | €56,692 | -€12,954 | -18.6% |
| Plant, machinery and equipment | 23 | €8,689 | €7,403 | -€1,286 | -14.8% |
| Furniture and vehicles | 24 | €50,222 | €39,336 | -€10,885 | -21.7% |
| Other tangible fixed assets | 26 | €10,736 | €9,953 | -€783 | -7.3% |
| Current assets | 29/58 | €422,738 | €441,264 | +€18,526 | +4.4% |
| Stocks and contracts in progress | 3 | €200,988 | €258,264 | +€57,277 | +28.5% |
| Stocks | 30/36 | €200,988 | €258,264 | +€57,277 | +28.5% |
| Amounts receivable within one year | 40/41 | €204,556 | €164,327 | -€40,229 | -19.7% |
| Trade receivables | 40 | €202,556 | €162,500 | -€40,056 | -19.8% |
| Other amounts receivable | 41 | €2,000 | €1,827 | -€173 | -8.6% |
| Cash at bank and in hand | 54/58 | €13,401 | €15,692 | +€2,291 | +17.1% |
| Deferred charges and accrued income | 490/1 | €3,793 | €2,981 | -€813 | -21.4% |
| Total equity and liabilities | 10/49 | €492,384 | €497,956 | +€5,572 | +1.1% |
| Equity | 10/15 | €65,026 | €76,146 | +€11,120 | +17.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €55,026 | €66,146 | +€11,120 | +20.2% |
| Distributable reserves | 133 | €55,026 | €66,146 | +€11,120 | +20.2% |
| Amounts payable | 17/49 | €427,358 | €421,810 | -€5,548 | -1.3% |
| Amounts payable after more than one year | 17 | €38,483 | €21,611 | -€16,872 | -43.8% |
| Financial debts | 170/4 | €38,483 | €21,611 | -€16,872 | -43.8% |
| Amounts payable within one year | 42/48 | €388,875 | €397,591 | +€8,716 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €16,240 | €16,872 | +€632 | +3.9% |
| Trade debts | 44 | €17,673 | €27,201 | +€9,529 | +53.9% |
| Suppliers | 440/4 | €17,673 | €27,201 | +€9,529 | +53.9% |
| Taxes, remuneration and social security | 45 | €8,184 | €20,753 | +€12,570 | +154% |
| Taxes | 450/3 | €3,858 | €3,339 | -€519 | -13.5% |
| Remuneration and social security | 454/9 | €4,325 | €17,414 | +€13,089 | +303% |
| Other amounts payable | 47/48 | €346,779 | €332,765 | -€14,014 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €2,608 | +€2,608 | |
| Non-recurring operating income | 76A | €959 | - | -€959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,950 | €15,263 | +€4,312 | +39.4% |
| Other operating charges | 640/8 | €1,344 | €1,388 | +€44 | +3.2% |
| Gross operating margin | 9900 | €2,797 | €35,597 | +€32,799 | +1,172% |
| Operating profit (loss) | 9901 | -€9,497 | €18,946 | +€28,443 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €10,969 | €6,741 | -€4,228 | -38.5% |
| Recurring financial charges | 65 | €10,969 | €6,741 | -€4,228 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,465 | €12,232 | +€32,698 | |
| Income taxes | 67/77 | - | €1,112 | +€1,112 | |
| Profit (loss) for the period | 9904 | -€20,465 | €11,120 | +€31,586 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,465 | €11,120 | +€31,586 |
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 23 October 2026 via checked.be.