JOBICO: 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.
JOBICO
Largest movements
- Receivables within one year +€83,318
up €83,318 (+1,645%), from €5,066 to €88,384
of which Trade receivables: +€76,789
- Cash -€64,363
down €64,363 (-64.9%), from €99,230 to €34,868
mainly Receivables within one year (-€83,318) and Investment in fixed assets (net) (-€40,073)
- Tangible fixed assets +€24,604
up €24,604 (+35.8%), from €68,671 to €93,275
of which Furniture and vehicles: +€34,360
- Deferred charges and accrued income -€6,721
down €6,721 (-52.5%), from €12,802 to €6,081
- Other debts +€13,595
up €13,595 (+326%), from €4,165 to €17,760
- Debts after one year +€13,410
up €13,410 (+23.7%), from €56,584 to €69,994
- Current portion of long-term debt +€7,015
up €7,015 (+50.6%), from €13,857 to €20,872
- Reserves +€6,356
up €6,356 (+5.6%), from €114,506 to €120,862
of which Distributable reserves: +€6,356
- Taxes -€4,241
down €4,241 (-33.7%), from €12,577 to €8,335
- Depreciation +€3,991
up €3,991 (+34.8%), from €11,477 to €15,469
- Financial charges -€582
down €582 (-13.9%), from €4,184 to €3,602
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 | €228,169 | €264,008 | +€35,839 | +15.7% |
| Fixed assets | 21/28 | €68,671 | €93,275 | +€24,604 | +35.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €68,671 | €93,275 | +€24,604 | +35.8% |
| Land and buildings | 22 | €60,962 | €52,254 | -€8,709 | -14.3% |
| Plant, machinery and equipment | 23 | €3,632 | €2,585 | -€1,047 | -28.8% |
| Furniture and vehicles | 24 | €4,076 | €38,436 | +€34,360 | +843% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €159,498 | €170,733 | +€11,235 | +7.0% |
| Stocks and contracts in progress | 3 | €42,400 | €41,400 | -€1,000 | -2.4% |
| Stocks | 30/36 | €42,400 | €41,400 | -€1,000 | -2.4% |
| Amounts receivable within one year | 40/41 | €5,066 | €88,384 | +€83,318 | +1,645% |
| Trade receivables | 40 | €938 | €77,727 | +€76,789 | +8,188% |
| Other amounts receivable | 41 | €4,128 | €10,657 | +€6,530 | +158% |
| Cash at bank and in hand | 54/58 | €99,230 | €34,868 | -€64,363 | -64.9% |
| Deferred charges and accrued income | 490/1 | €12,802 | €6,081 | -€6,721 | -52.5% |
| Total equity and liabilities | 10/49 | €228,169 | €264,008 | +€35,839 | +15.7% |
| Equity | 10/15 | €133,571 | €139,928 | +€6,356 | +4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €114,506 | €120,862 | +€6,356 | +5.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €112,647 | €119,003 | +€6,356 | +5.6% |
| Profit (loss) carried forward | 14 | €474 | €474 | = | 0.0% |
| Amounts payable | 17/49 | €94,597 | €124,080 | +€29,483 | +31.2% |
| Amounts payable after more than one year | 17 | €56,584 | €69,994 | +€13,410 | +23.7% |
| Financial debts | 170/4 | €56,584 | €69,994 | +€13,410 | +23.7% |
| Amounts payable within one year | 42/48 | €38,013 | €54,086 | +€16,073 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €13,857 | €20,872 | +€7,015 | +50.6% |
| Trade debts | 44 | €14,589 | €12,013 | -€2,576 | -17.7% |
| Suppliers | 440/4 | €14,589 | €12,013 | -€2,576 | -17.7% |
| Taxes, remuneration and social security | 45 | €5,402 | €3,441 | -€1,961 | -36.3% |
| Taxes | 450/3 | €5,402 | €3,441 | -€1,961 | -36.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,165 | €17,760 | +€13,595 | +326% |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,893 | +€2,893 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,477 | €15,469 | +€3,991 | +34.8% |
| Other operating charges | 640/8 | €2,544 | €2,662 | +€118 | +4.6% |
| Non-recurring operating charges | 66A | €111 | €174 | +€63 | +56.8% |
| Gross operating margin | 9900 | €51,039 | €51,224 | +€185 | +0.4% |
| Operating profit (loss) | 9901 | €36,907 | €32,920 | -€3,987 | -10.8% |
| Financial income | 75/76B | €353 | €374 | +€21 | +5.9% |
| Recurring financial income | 75 | €353 | €374 | +€21 | +5.9% |
| Financial charges | 65/66B | €4,184 | €3,602 | -€582 | -13.9% |
| Recurring financial charges | 65 | €4,184 | €3,602 | -€582 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €33,076 | €29,692 | -€3,384 | -10.2% |
| Income taxes | 67/77 | €12,577 | €8,335 | -€4,241 | -33.7% |
| Profit (loss) for the period | 9904 | €20,499 | €21,356 | +€857 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,499 | €21,356 | +€857 | +4.2% |
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 27 October 2026 via checked.be.