JOBOS: 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.
JOBOS
Largest movements
- Cash +€51,363
up €51,363 (+2979.9%), from €1,724 to €53,087
mainly Net result for the year (+€57,020) and Trade debts (+€3,271)
- Tangible fixed assets +€2,853
up €2,853 (+95.0%), from €3,004 to €5,858
of which Plant, machinery and equipment: +€1,734
- Receivables within one year +€1,461
up €1,461 (+3.7%), from €39,952 to €41,412
of which Other amounts receivable: +€4,067
- Reserves +€57,020
up €57,020 (+250.2%), from €22,786 to €79,806
- Other debts -€5,493
no longer reported in 2025 (was €5,493)
- Trade debts +€3,271
up €3,271 (+2100.4%), from €156 to €3,427
- Gross operating margin +€43,147
up €43,147 (+132.9%), from €32,477 to €75,624
- Taxes +€6,203
up €6,203 (+68.9%), from €9,001 to €15,203
- Staff costs +€1,152
up €1,152 (+115.4%), from €998 to €2,150
- Depreciation +€964
up €964 (+589.7%), from €164 to €1,128
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 | €44,921 | €100,599 | +€55,677 | +123.9% |
| Fixed assets | 21/28 | €3,246 | €6,099 | +€2,853 | +87.9% |
| Tangible fixed assets | 22/27 | €3,004 | €5,858 | +€2,853 | +95.0% |
| Plant, machinery and equipment | 23 | €1,530 | €3,264 | +€1,734 | +113.3% |
| Furniture and vehicles | 24 | €1,474 | €2,594 | +€1,119 | +75.9% |
| Financial fixed assets | 28 | €242 | €242 | = | 0.0% |
| Current assets | 29/58 | €41,675 | €94,499 | +€52,824 | +126.8% |
| Amounts receivable within one year | 40/41 | €39,952 | €41,412 | +€1,461 | +3.7% |
| Trade receivables | 40 | €39,952 | €37,345 | -€2,606 | -6.5% |
| Other amounts receivable | 41 | - | €4,067 | +€4,067 | |
| Cash at bank and in hand | 54/58 | €1,724 | €53,087 | +€51,363 | +2979.9% |
| Total equity and liabilities | 10/49 | €44,921 | €100,599 | +€55,677 | +123.9% |
| Equity | 10/15 | €23,786 | €80,806 | +€57,020 | +239.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,786 | €79,806 | +€57,020 | +250.2% |
| Distributable reserves | 133 | €22,786 | €79,806 | +€57,020 | +250.2% |
| Amounts payable | 17/49 | €21,136 | €19,793 | -€1,343 | -6.4% |
| Amounts payable within one year | 42/48 | €21,136 | €19,793 | -€1,343 | -6.4% |
| Trade debts | 44 | €156 | €3,427 | +€3,271 | +2100.4% |
| Suppliers | 440/4 | €156 | €3,427 | +€3,271 | +2100.4% |
| Taxes, remuneration and social security | 45 | €15,487 | €16,366 | +€879 | +5.7% |
| Taxes | 450/3 | €15,487 | €16,366 | +€879 | +5.7% |
| Other amounts payable | 47/48 | €5,493 | - | -€5,493 | |
| Remuneration, social security and pensions | 62 | €998 | €2,150 | +€1,152 | +115.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164 | €1,128 | +€964 | +589.7% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €32,477 | €75,624 | +€43,147 | +132.9% |
| Operating profit (loss) | 9901 | €31,316 | €72,246 | +€40,930 | +130.7% |
| Financial income | 75/76B | €470 | €37 | -€433 | -92.1% |
| Recurring financial income | 75 | €470 | €37 | -€433 | -92.1% |
| Financial charges | 65/66B | - | €60 | +€60 | |
| Recurring financial charges | 65 | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | €31,786 | €72,223 | +€40,437 | +127.2% |
| Income taxes | 67/77 | €9,001 | €15,203 | +€6,203 | +68.9% |
| Profit (loss) for the period | 9904 | €22,786 | €57,020 | +€34,234 | +150.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,786 | €57,020 | +€34,234 | +150.2% |
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 8 October 2026 via checked.be.