JOBIM: 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.
JOBIM
Largest movements
- Cash +€27,788
up €27,788 (+956%), from €2,908 to €30,696
mainly Receivables within one year (+€22,057) and Depreciation (+€12,883)
- Receivables within one year -€22,057
down €22,057 (-77.4%), from €28,497 to €6,440
of which Trade receivables: -€15,247
- Tangible fixed assets -€11,233
down €11,233 (-21.0%), from €53,595 to €42,362
of which Furniture and vehicles: -€5,859
- Advances received -€8,760
down €8,760 (-100%), from €8,760 to €0
- Debts after one year -€8,518
down €8,518 (-65.9%), from €12,923 to €4,405
- Other debts +€7,981
up €7,981, from €0 to €7,981
- Tax, wage and social debts +€2,560
up €2,560 (+23.7%), from €10,779 to €13,339
of which Remuneration and social security: +€2,984
- Profit (loss) carried forward +€949
up €949 (+25.5%), from -€3,726 to -€2,777
- Gross operating margin +€5,182
up €5,182 (+7.3%), from €71,052 to €76,233
- Depreciation +€2,806
up €2,806 (+27.8%), from €10,077 to €12,883
- Staff costs +€2,677
up €2,677 (+4.8%), from €56,240 to €58,917
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 | €92,131 | €86,852 | -€5,279 | -5.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €53,595 | €42,362 | -€11,233 | -21.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €53,595 | €42,362 | -€11,233 | -21.0% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €3,544 | €2,277 | -€1,267 | -35.7% |
| Furniture and vehicles | 24 | €28,430 | €22,571 | -€5,859 | -20.6% |
| Other tangible fixed assets | 26 | €21,621 | €17,513 | -€4,107 | -19.0% |
| Current assets | 29/58 | €38,537 | €44,490 | +€5,954 | +15.4% |
| Stocks and contracts in progress | 3 | €4,570 | €5,110 | +€540 | +11.8% |
| Stocks | 30/36 | €4,570 | €5,110 | +€540 | +11.8% |
| Amounts receivable within one year | 40/41 | €28,497 | €6,440 | -€22,057 | -77.4% |
| Trade receivables | 40 | €18,889 | €3,643 | -€15,247 | -80.7% |
| Other amounts receivable | 41 | €9,608 | €2,798 | -€6,810 | -70.9% |
| Cash at bank and in hand | 54/58 | €2,908 | €30,696 | +€27,788 | +956% |
| Deferred charges and accrued income | 490/1 | €2,562 | €2,244 | -€318 | -12.4% |
| Total equity and liabilities | 10/49 | €92,131 | €86,852 | -€5,279 | -5.7% |
| Equity | 10/15 | €47,274 | €48,223 | +€949 | +2.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,726 | -€2,777 | +€949 | +25.5% |
| Amounts payable | 17/49 | €44,857 | €38,629 | -€6,228 | -13.9% |
| Amounts payable after more than one year | 17 | €12,923 | €4,405 | -€8,518 | -65.9% |
| Financial debts | 170/4 | €12,923 | €4,405 | -€8,518 | -65.9% |
| Amounts payable within one year | 42/48 | €31,358 | €34,017 | +€2,659 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €8,143 | €8,518 | +€375 | +4.6% |
| Trade debts | 44 | €3,677 | €4,180 | +€503 | +13.7% |
| Suppliers | 440/4 | €3,677 | €4,180 | +€503 | +13.7% |
| Advances received on contracts in progress | 46 | €8,760 | €0 | -€8,760 | -100% |
| Taxes, remuneration and social security | 45 | €10,779 | €13,339 | +€2,560 | +23.7% |
| Taxes | 450/3 | €6,768 | €6,343 | -€425 | -6.3% |
| Remuneration and social security | 454/9 | €4,011 | €6,996 | +€2,984 | +74.4% |
| Other amounts payable | 47/48 | €0 | €7,981 | +€7,981 | |
| Accrued charges and deferred income | 492/3 | €576 | €207 | -€369 | -64.1% |
| Non-recurring operating income | 76A | €1,409 | - | -€1,409 | |
| Remuneration, social security and pensions | 62 | €56,240 | €58,917 | +€2,677 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,077 | €12,883 | +€2,806 | +27.8% |
| Other operating charges | 640/8 | €1,980 | €1,867 | -€113 | -5.7% |
| Gross operating margin | 9900 | €71,052 | €76,233 | +€5,182 | +7.3% |
| Operating profit (loss) | 9901 | €2,754 | €2,566 | -€188 | -6.8% |
| Financial income | 75/76B | €79 | €380 | +€301 | +380% |
| Recurring financial income | 75 | €79 | €380 | +€301 | +380% |
| Financial charges | 65/66B | €2,066 | €1,997 | -€69 | -3.3% |
| Recurring financial charges | 65 | €2,066 | €1,997 | -€69 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €768 | €949 | +€181 | +23.6% |
| Income taxes | 67/77 | €132 | €0 | -€132 | -100% |
| Profit (loss) for the period | 9904 | €636 | €949 | +€313 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €636 | €949 | +€313 | +49.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.