JOBRECHT: 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.
JOBRECHT
Largest movements
- Tangible fixed assets -€62,368
down €62,368 (-3.5%), from €1.8m to €1.7m
of which Land and buildings: -€59,917
- Debts after one year -€56,000
down €56,000 (-2.8%), from €2.0m to €1.9m
- Gross operating margin +€16,835
up €16,835 (+34.9%), from €48,256 to €65,091
- Other operating charges +€2,622
up €2,622 (+280%), from €935 to €3,558
- Depreciation +€1,045
up €1,045 (+1.7%), from €61,324 to €62,368
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,774,804 | €1,727,051 | -€47,753 | -2.7% |
| Fixed assets | 21/28 | €1,767,141 | €1,704,773 | -€62,368 | -3.5% |
| Tangible fixed assets | 22/27 | €1,767,141 | €1,704,773 | -€62,368 | -3.5% |
| Land and buildings | 22 | €1,745,331 | €1,685,414 | -€59,917 | -3.4% |
| Furniture and vehicles | 24 | €21,810 | €19,359 | -€2,451 | -11.2% |
| Current assets | 29/58 | €7,664 | €22,278 | +€14,615 | +191% |
| Cash at bank and in hand | 54/58 | €7,552 | €4,500 | -€3,052 | -40.4% |
| Deferred charges and accrued income | 490/1 | €111 | €17,778 | +€17,666 | +15,849% |
| Total equity and liabilities | 10/49 | €1,774,804 | €1,727,051 | -€47,753 | -2.7% |
| Equity | 10/15 | -€193,629 | -€194,527 | -€898 | -0.5% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Contributions outside capital | 11 | €80,000 | €80,000 | = | 0.0% |
| Other | 1109/19 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€273,629 | -€274,527 | -€898 | -0.3% |
| Amounts payable | 17/49 | €1,968,433 | €1,921,577 | -€46,856 | -2.4% |
| Amounts payable after more than one year | 17 | €1,965,000 | €1,909,000 | -€56,000 | -2.8% |
| Other amounts payable | 178/9 | €1,965,000 | €1,909,000 | -€56,000 | -2.8% |
| Amounts payable within one year | 42/48 | €3,433 | €9,546 | +€6,113 | +178% |
| Trade debts | 44 | €211 | - | -€211 | |
| Suppliers | 440/4 | €211 | - | -€211 | |
| Other amounts payable | 47/48 | €3,222 | €9,546 | +€6,324 | +196% |
| Accrued charges and deferred income | 492/3 | - | €3,032 | +€3,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,324 | €62,368 | +€1,045 | +1.7% |
| Other operating charges | 640/8 | €935 | €3,558 | +€2,622 | +280% |
| Gross operating margin | 9900 | €48,256 | €65,091 | +€16,835 | +34.9% |
| Operating profit (loss) | 9901 | -€14,003 | -€835 | +€13,168 | +94.0% |
| Financial charges | 65/66B | €56 | €63 | +€7 | +11.9% |
| Recurring financial charges | 65 | €56 | €63 | +€7 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,059 | -€898 | +€13,161 | +93.6% |
| Profit (loss) for the period | 9904 | -€14,059 | -€898 | +€13,161 | +93.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,059 | -€898 | +€13,161 | +93.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.