JOBRI: 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.
JOBRI
Largest movements
- Financial fixed assets +€1.8m
up €1.8m (+47.7%), from €3.8m to €5.5m
- Current investments -€500,000
down €500,000 (-83.3%), from €600,000 to €100,000
- Cash +€166,597
up €166,597 (+80.6%), from €206,784 to €373,381
mainly Debts after one year (+€1.4m) and Net result for the year (+€825,358)
- Debts after one year +€1.4m
up €1.4m (+71.0%), from €1.9m to €3.3m
of which Financial debts: +€1.4m
- Reserves +€825,358
up €825,358 (+50.8%), from €1.6m to €2.5m
- Other debts -€552,980
down €552,980 (-97.9%), from €564,748 to €11,768
- Current portion of long-term debt -€184,869
down €184,869 (-55.1%), from €335,663 to €150,794
- Financial income +€552,502
up €552,502 (+3,187%), from €17,339 to €569,841
- Gross operating margin -€47,503
down €47,503 (-13.3%), from €358,138 to €310,636
- Financial charges -€33,239
down €33,239 (-54.2%), from €61,296 to €28,056
of which Financial charges: -€20,961
- Taxes -€16,039
down €16,039 (-41.0%), from €39,074 to €23,035
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 | €4,667,864 | €6,125,287 | +€1.5m | +31.2% |
| Fixed assets | 21/28 | €3,765,857 | €5,556,049 | +€1.8m | +47.5% |
| Tangible fixed assets | 22/27 | €10,026 | €7,745 | -€2,281 | -22.8% |
| Furniture and vehicles | 24 | €358 | €163 | -€195 | -54.5% |
| Other tangible fixed assets | 26 | €9,669 | €7,583 | -€2,086 | -21.6% |
| Financial fixed assets | 28 | €3,755,831 | €5,548,304 | +€1.8m | +47.7% |
| Current assets | 29/58 | €902,007 | €569,238 | -€332,769 | -36.9% |
| Amounts receivable after more than one year | 29 | €19,402 | €19,402 | = | 0.0% |
| Other amounts receivable | 291 | €19,402 | €19,402 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,014 | €75,835 | +€821 | +1.1% |
| Trade receivables | 40 | €39,325 | €46,641 | +€7,316 | +18.6% |
| Other amounts receivable | 41 | €35,689 | €29,194 | -€6,495 | -18.2% |
| Current investments | 50/53 | €600,000 | €100,000 | -€500,000 | -83.3% |
| Cash at bank and in hand | 54/58 | €206,784 | €373,381 | +€166,597 | +80.6% |
| Deferred charges and accrued income | 490/1 | €808 | €620 | -€188 | -23.3% |
| Total equity and liabilities | 10/49 | €4,667,864 | €6,125,287 | +€1.5m | +31.2% |
| Equity | 10/15 | €1,759,646 | €2,585,005 | +€825,358 | +46.9% |
| Contributions | 10/11 | €133,587 | €133,587 | = | 0.0% |
| Reserves | 13 | €1,626,060 | €2,451,418 | +€825,358 | +50.8% |
| Distributable reserves | 133 | €1,626,060 | €2,451,418 | +€825,358 | +50.8% |
| Amounts payable | 17/49 | €2,908,218 | €3,540,282 | +€632,064 | +21.7% |
| Amounts payable after more than one year | 17 | €1,945,073 | €3,325,573 | +€1.4m | +71.0% |
| Financial debts | 170/4 | €1,945,073 | €3,325,573 | +€1.4m | +71.0% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €938,421 | €214,709 | -€723,712 | -77.1% |
| Current portion of amounts payable after more than one year | 42 | €335,663 | €150,794 | -€184,869 | -55.1% |
| Trade debts | 44 | €5,221 | €28,231 | +€23,010 | +441% |
| Suppliers | 440/4 | €5,221 | €28,231 | +€23,010 | +441% |
| Taxes, remuneration and social security | 45 | €32,790 | €23,916 | -€8,874 | -27.1% |
| Taxes | 450/3 | €32,790 | €23,916 | -€8,874 | -27.1% |
| Other amounts payable | 47/48 | €564,748 | €11,768 | -€552,980 | -97.9% |
| Accrued charges and deferred income | 492/3 | €24,723 | €0 | -€24,723 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,281 | €2,281 | = | 0.0% |
| Other operating charges | 640/8 | €1,607 | €1,745 | +€139 | +8.6% |
| Gross operating margin | 9900 | €358,138 | €310,636 | -€47,503 | -13.3% |
| Operating profit (loss) | 9901 | €354,250 | €306,609 | -€47,641 | -13.4% |
| Financial income | 75/76B | €17,339 | €569,841 | +€552,502 | +3,187% |
| Recurring financial income | 75 | €17,339 | €569,841 | +€552,502 | +3,187% |
| Financial charges | 65/66B | €61,296 | €28,056 | -€33,239 | -54.2% |
| Recurring financial charges | 65 | €49,017 | €28,056 | -€20,961 | -42.8% |
| Non-recurring financial charges | 66B | €12,279 | €0 | -€12,279 | -100% |
| Profit (loss) for the period before taxes | 9903 | €310,293 | €848,393 | +€538,100 | +173% |
| Income taxes | 67/77 | €39,074 | €23,035 | -€16,039 | -41.0% |
| Profit (loss) for the period | 9904 | €271,219 | €825,358 | +€554,139 | +204% |
| Profit (loss) for the period to be appropriated | 9905 | €271,219 | €825,358 | +€554,139 | +204% |
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 18 October 2026 via checked.be.