Jobner: 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.
Jobner
Largest movements
- Cash -€133,101
down €133,101 (-67.4%), from €197,573 to €64,472
mainly Investment in fixed assets (net) (-€130,043) and Contributions, distributions and other (-€60,000)
- Tangible fixed assets +€83,877
up €83,877 (+22.4%), from €373,697 to €457,574
of which Furniture and vehicles: +€114,396
- Deferred charges and accrued income +€45,323
up €45,323 (+3,986%), from €1,137 to €46,460
- Receivables within one year -€19,015
down €19,015 (-86.6%), from €21,956 to €2,941
of which Other amounts receivable: -€10,094
- Reserves -€34,179
down €34,179 (-5.3%), from €650,210 to €616,031
of which Distributable reserves: -€34,179
- Other debts +€32,522
up €32,522 (+114%), from €28,527 to €61,049
- Debts after one year -€20,000
down €20,000 (-80.0%), from €25,000 to €5,000
- Depreciation +€14,843
up €14,843 (+47.4%), from €31,324 to €46,166
- Taxes -€8,621
down €8,621 (-39.9%), from €21,600 to €12,979
- Gross operating margin -€6,742
down €6,742 (-6.7%), from €99,918 to €93,176
- Financial income -€6,068
down €6,068 (-83.5%), from €7,263 to €1,195
- Financial charges -€1,213
down €1,213 (-17.7%), from €6,865 to €5,652
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 | €756,072 | €733,157 | -€22,915 | -3.0% |
| Fixed assets | 21/28 | €460,407 | €544,284 | +€83,877 | +18.2% |
| Tangible fixed assets | 22/27 | €373,697 | €457,574 | +€83,877 | +22.4% |
| Land and buildings | 22 | €351,197 | €320,890 | -€30,307 | -8.6% |
| Plant, machinery and equipment | 23 | €290 | €79 | -€211 | -72.8% |
| Furniture and vehicles | 24 | €909 | €115,305 | +€114,396 | +12,583% |
| Other tangible fixed assets | 26 | €21,300 | €21,300 | = | 0.0% |
| Financial fixed assets | 28 | €86,710 | €86,710 | = | 0.0% |
| Current assets | 29/58 | €295,666 | €188,873 | -€106,793 | -36.1% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,956 | €2,941 | -€19,015 | -86.6% |
| Trade receivables | 40 | €11,862 | €2,941 | -€8,921 | -75.2% |
| Other amounts receivable | 41 | €10,094 | €0 | -€10,094 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €197,573 | €64,472 | -€133,101 | -67.4% |
| Deferred charges and accrued income | 490/1 | €1,137 | €46,460 | +€45,323 | +3,986% |
| Total equity and liabilities | 10/49 | €756,072 | €733,157 | -€22,915 | -3.0% |
| Equity | 10/15 | €668,810 | €634,631 | -€34,179 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €650,210 | €616,031 | -€34,179 | -5.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €650,210 | €616,031 | -€34,179 | -5.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,262 | €98,526 | +€11,264 | +12.9% |
| Amounts payable after more than one year | 17 | €25,000 | €5,000 | -€20,000 | -80.0% |
| Financial debts | 170/4 | €25,000 | €5,000 | -€20,000 | -80.0% |
| Amounts payable within one year | 42/48 | €59,164 | €88,127 | +€28,962 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €1,029 | €442 | -€587 | -57.1% |
| Suppliers | 440/4 | €1,029 | €442 | -€587 | -57.1% |
| Taxes, remuneration and social security | 45 | €9,609 | €6,636 | -€2,973 | -30.9% |
| Taxes | 450/3 | €9,609 | €6,636 | -€2,973 | -30.9% |
| Other amounts payable | 47/48 | €28,527 | €61,049 | +€32,522 | +114% |
| Accrued charges and deferred income | 492/3 | €3,098 | €5,399 | +€2,302 | +74.3% |
| Non-recurring operating income | 76A | - | €1,810 | +€1,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,324 | €46,166 | +€14,843 | +47.4% |
| Other operating charges | 640/8 | €4,080 | €3,754 | -€326 | -8.0% |
| Gross operating margin | 9900 | €99,918 | €93,176 | -€6,742 | -6.7% |
| Operating profit (loss) | 9901 | €64,515 | €43,256 | -€21,259 | -33.0% |
| Financial income | 75/76B | €7,263 | €1,195 | -€6,068 | -83.5% |
| Recurring financial income | 75 | €7,263 | €1,195 | -€6,068 | -83.5% |
| Financial charges | 65/66B | €6,865 | €5,652 | -€1,213 | -17.7% |
| Recurring financial charges | 65 | €6,865 | €5,652 | -€1,213 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €64,913 | €38,800 | -€26,113 | -40.2% |
| Income taxes | 67/77 | €21,600 | €12,979 | -€8,621 | -39.9% |
| Profit (loss) for the period | 9904 | €43,313 | €25,821 | -€17,492 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,313 | €25,821 | -€17,492 | -40.4% |
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 29 October 2026 via checked.be.