JOBIT: 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.
JOBIT
Largest movements
- Tangible fixed assets -€3,801
down €3,801 (-47.7%), from €7,967 to €4,166
of which Furniture and vehicles: -€3,025
- Cash +€3,667
up €3,667 (+14.4%), from €25,547 to €29,214
mainly Net result for the year (+€19,590) and Depreciation (+€3,801)
- Deferred charges and accrued income -€1,876
down €1,876 (-20.8%), from €9,034 to €7,158
- Other debts -€1,323
down €1,323 (-13.1%), from €10,094 to €8,771
- Trade debts -€1,038
down €1,038 (-37.2%), from €2,793 to €1,755
- Gross operating margin +€2,976
up €2,976 (+11.1%), from €26,846 to €29,822
- Taxes +€593
up €593 (+11.5%), from €5,180 to €5,773
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 | €55,768 | €53,844 | -€1,924 | -3.4% |
| Fixed assets | 21/28 | €7,967 | €4,166 | -€3,801 | -47.7% |
| Tangible fixed assets | 22/27 | €7,967 | €4,166 | -€3,801 | -47.7% |
| Plant, machinery and equipment | 23 | €1,337 | €560 | -€777 | -58.1% |
| Furniture and vehicles | 24 | €6,630 | €3,605 | -€3,025 | -45.6% |
| Current assets | 29/58 | €47,801 | €49,678 | +€1,878 | +3.9% |
| Amounts receivable within one year | 40/41 | €13,220 | €13,307 | +€87 | +0.7% |
| Trade receivables | 40 | €13,220 | €13,307 | +€87 | +0.7% |
| Cash at bank and in hand | 54/58 | €25,547 | €29,214 | +€3,667 | +14.4% |
| Deferred charges and accrued income | 490/1 | €9,034 | €7,158 | -€1,876 | -20.8% |
| Total equity and liabilities | 10/49 | €55,768 | €53,844 | -€1,924 | -3.4% |
| Equity | 10/15 | €36,087 | €36,087 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €32,087 | €32,087 | = | 0.0% |
| Distributable reserves | 133 | €32,087 | €32,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,681 | €17,757 | -€1,924 | -9.8% |
| Amounts payable within one year | 42/48 | €19,681 | €17,757 | -€1,924 | -9.8% |
| Trade debts | 44 | €2,793 | €1,755 | -€1,038 | -37.2% |
| Suppliers | 440/4 | €2,793 | €1,755 | -€1,038 | -37.2% |
| Taxes, remuneration and social security | 45 | €6,793 | €7,231 | +€437 | +6.4% |
| Taxes | 450/3 | €6,793 | €7,231 | +€437 | +6.4% |
| Other amounts payable | 47/48 | €10,094 | €8,771 | -€1,323 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,744 | €3,801 | +€57 | +1.5% |
| Other operating charges | 640/8 | €505 | €605 | +€99 | +19.7% |
| Gross operating margin | 9900 | €26,846 | €29,822 | +€2,976 | +11.1% |
| Operating profit (loss) | 9901 | €22,597 | €25,416 | +€2,819 | +12.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €55 | €55 | +€1 | +1.6% |
| Recurring financial charges | 65 | €55 | €55 | +€1 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €22,542 | €25,363 | +€2,820 | +12.5% |
| Income taxes | 67/77 | €5,180 | €5,773 | +€593 | +11.5% |
| Profit (loss) for the period | 9904 | €17,363 | €19,590 | +€2,227 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,363 | €19,590 | +€2,227 | +12.8% |
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 5 October 2026 via checked.be.