JOBOPA: 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.
JOBOPA
Largest movements
- Receivables within one year -€38,567
down €38,567 (-59.5%), from €64,774 to €26,206
of which Trade receivables: -€37,463
- Intangible fixed assets -€10,000
down €10,000 (-11.2%), from €89,167 to €79,167
- Cash +€6,291
up €6,291 (+17.5%), from €35,985 to €42,276
mainly Receivables within one year (+€38,567) and Depreciation (+€13,857)
- Tangible fixed assets -€5,524
down €5,524 (-42.0%), from €13,161 to €7,637
of which Plant, machinery and equipment: -€3,448
- Deferred charges and accrued income +€3,365
up €3,365 (+1523.3%), from €221 to €3,586
- Trade debts -€43,234
down €43,234 (-69.2%), from €62,445 to €19,211
- Tax, wage and social debts +€9,482
up €9,482 (+8090.2%), from €117 to €9,599
of which Remuneration and social security: +€6,073
- Other debts -€6,065
down €6,065 (-3.2%), from €187,857 to €181,792
- Gross operating margin +€20,955
up €20,955, from -€2,899 to €18,056
- Financial charges +€2,349
up €2,349 (+589.6%), from €398 to €2,747
- Depreciation -€1,922
down €1,922 (-12.2%), from €15,779 to €13,857
- Other operating charges -€189
down €189 (-14.3%), from €1,322 to €1,133
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 | €209,993 | €168,593 | -€41,400 | -19.7% |
| Fixed assets | 21/28 | €102,327 | €86,804 | -€15,524 | -15.2% |
| Intangible fixed assets | 21 | €89,167 | €79,167 | -€10,000 | -11.2% |
| Tangible fixed assets | 22/27 | €13,161 | €7,637 | -€5,524 | -42.0% |
| Plant, machinery and equipment | 23 | €10,340 | €6,892 | -€3,448 | -33.3% |
| Furniture and vehicles | 24 | €2,821 | €745 | -€2,076 | -73.6% |
| Current assets | 29/58 | €107,666 | €81,789 | -€25,876 | -24.0% |
| Stocks and contracts in progress | 3 | €6,686 | €9,721 | +€3,035 | +45.4% |
| Stocks | 30/36 | €6,686 | €9,721 | +€3,035 | +45.4% |
| Amounts receivable within one year | 40/41 | €64,774 | €26,206 | -€38,567 | -59.5% |
| Trade receivables | 40 | €60,518 | €23,055 | -€37,463 | -61.9% |
| Other amounts receivable | 41 | €4,256 | €3,151 | -€1,104 | -26.0% |
| Cash at bank and in hand | 54/58 | €35,985 | €42,276 | +€6,291 | +17.5% |
| Deferred charges and accrued income | 490/1 | €221 | €3,586 | +€3,365 | +1523.3% |
| Total equity and liabilities | 10/49 | €209,993 | €168,593 | -€41,400 | -19.7% |
| Equity | 10/15 | -€47,168 | -€46,849 | +€319 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,368 | -€53,049 | +€319 | +0.6% |
| Amounts payable | 17/49 | €257,161 | €215,442 | -€41,719 | -16.2% |
| Amounts payable within one year | 42/48 | €257,161 | €215,442 | -€41,719 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €369 | €0 | -€369 | -100.0% |
| Trade debts | 44 | €62,445 | €19,211 | -€43,234 | -69.2% |
| Suppliers | 440/4 | €62,445 | €19,211 | -€43,234 | -69.2% |
| Advances received on contracts in progress | 46 | €6,373 | €4,840 | -€1,533 | -24.0% |
| Taxes, remuneration and social security | 45 | €117 | €9,599 | +€9,482 | +8090.2% |
| Taxes | 450/3 | €117 | €3,526 | +€3,409 | +2908.3% |
| Remuneration and social security | 454/9 | - | €6,073 | +€6,073 | |
| Other amounts payable | 47/48 | €187,857 | €181,792 | -€6,065 | -3.2% |
| Non-recurring operating income | 76A | - | €161 | +€161 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,779 | €13,857 | -€1,922 | -12.2% |
| Other operating charges | 640/8 | €1,322 | €1,133 | -€189 | -14.3% |
| Gross operating margin | 9900 | -€2,899 | €18,056 | +€20,955 | |
| Operating profit (loss) | 9901 | -€20,001 | €3,066 | +€23,066 | |
| Financial income | 75/76B | €81 | €0 | -€81 | -99.8% |
| Recurring financial income | 75 | €81 | €0 | -€81 | -99.8% |
| Financial charges | 65/66B | €398 | €2,747 | +€2,349 | +589.6% |
| Recurring financial charges | 65 | €398 | €2,747 | +€2,349 | +589.6% |
| Profit (loss) for the period before taxes | 9903 | -€20,318 | €319 | +€20,637 | |
| Profit (loss) for the period | 9904 | -€20,318 | €319 | +€20,637 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,318 | €319 | +€20,637 |
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 6 October 2026 via checked.be.