JOBRANSO: 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.
JOBRANSO
Largest movements
- Receivables within one year -€352,123
down €352,123 (-87.5%), from €402,601 to €50,478
of which Trade receivables: -€350,844
- Cash +€13,787
up €13,787 (+17.2%), from €80,001 to €93,788
mainly Receivables within one year (+€352,123) and Net result for the year (+€14,830)
- Trade debts -€229,221
down €229,221 (-67.3%), from €340,455 to €111,234
- Advances received -€105,046
down €105,046 (-100%), from €105,046 to €0
- Other debts -€29,000
down €29,000 (-97.4%), from €29,772 to €772
- Reserves +€14,830
new in 2025: €14,830
- Tax, wage and social debts +€7,417
up €7,417 (+169%), from €4,393 to €11,810
- Taxes +€7,405
up €7,405 (+2,137%), from €347 to €7,752
- Gross operating margin -€7,254
down €7,254 (-21.5%), from €33,663 to €26,409
- Financial income +€349
up €349 (+1,792%), from €20 to €369
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 | €495,140 | €153,670 | -€341,471 | -69.0% |
| Fixed assets | 21/28 | €12,538 | €9,403 | -€3,134 | -25.0% |
| Tangible fixed assets | 22/27 | €12,538 | €9,403 | -€3,134 | -25.0% |
| Furniture and vehicles | 24 | €12,538 | €9,403 | -€3,134 | -25.0% |
| Current assets | 29/58 | €482,603 | €144,266 | -€338,336 | -70.1% |
| Amounts receivable within one year | 40/41 | €402,601 | €50,478 | -€352,123 | -87.5% |
| Trade receivables | 40 | €390,575 | €39,732 | -€350,844 | -89.8% |
| Other amounts receivable | 41 | €12,026 | €10,746 | -€1,280 | -10.6% |
| Cash at bank and in hand | 54/58 | €80,001 | €93,788 | +€13,787 | +17.2% |
| Total equity and liabilities | 10/49 | €495,140 | €153,670 | -€341,471 | -69.0% |
| Equity | 10/15 | €15,024 | €29,854 | +€14,830 | +98.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €14,830 | +€14,830 | |
| Distributable reserves | 133 | - | €14,830 | +€14,830 | |
| Profit (loss) carried forward | 14 | €8,824 | €8,824 | = | 0.0% |
| Amounts payable | 17/49 | €480,116 | €123,816 | -€356,300 | -74.2% |
| Amounts payable within one year | 42/48 | €479,666 | €123,816 | -€355,850 | -74.2% |
| Trade debts | 44 | €340,455 | €111,234 | -€229,221 | -67.3% |
| Suppliers | 440/4 | €340,455 | €111,234 | -€229,221 | -67.3% |
| Advances received on contracts in progress | 46 | €105,046 | €0 | -€105,046 | -100% |
| Taxes, remuneration and social security | 45 | €4,393 | €11,810 | +€7,417 | +169% |
| Taxes | 450/3 | €4,393 | €11,810 | +€7,417 | +169% |
| Other amounts payable | 47/48 | €29,772 | €772 | -€29,000 | -97.4% |
| Accrued charges and deferred income | 492/3 | €450 | €0 | -€450 | -100% |
| Non-recurring operating income | 76A | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,134 | €3,134 | -€0 | 0.0% |
| Other operating charges | 640/8 | €625 | €961 | +€336 | +53.7% |
| Gross operating margin | 9900 | €33,663 | €26,409 | -€7,254 | -21.5% |
| Operating profit (loss) | 9901 | €29,903 | €22,313 | -€7,589 | -25.4% |
| Financial income | 75/76B | €20 | €369 | +€349 | +1,792% |
| Recurring financial income | 75 | €20 | €369 | +€349 | +1,792% |
| Financial charges | 65/66B | €156 | €101 | -€56 | -35.5% |
| Recurring financial charges | 65 | €156 | €101 | -€56 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €29,766 | €22,582 | -€7,184 | -24.1% |
| Income taxes | 67/77 | €347 | €7,752 | +€7,405 | +2,137% |
| Profit (loss) for the period | 9904 | €29,419 | €14,830 | -€14,590 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,419 | €14,830 | -€14,590 | -49.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.