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
- Cash -€4,544
down €4,544 (-42.3%), from €10,733 to €6,189
mainly Current portion of long-term debt (-€2,350) and Deferred charges and accrued income (-€2,181)
- Tangible fixed assets -€2,917
down €2,917 (-87.3%), from €3,340 to €423
of which Furniture and vehicles: -€2,917
- Deferred charges and accrued income +€2,181
new in 2025: €2,181
- Receivables within one year +€686
up €686 (+7.5%), from €9,098 to €9,783
of which Trade receivables: +€772
- Current portion of long-term debt -€2,350
no longer reported in 2025 (was €2,350)
- Profit (loss) carried forward -€2,033
down €2,033 (-13.0%), from -€15,623 to -€17,655
- Tax, wage and social debts -€600
no longer reported in 2025 (was €600)
- Other debts +€596
up €596 (+3.1%), from €19,267 to €19,863
- Trade debts -€355
down €355 (-75.4%), from €471 to €116
- Gross operating margin +€4,585
up €4,585, from -€3,324 to €1,261
- Depreciation -€1,124
down €1,124 (-27.8%), from €4,040 to €2,917
- Staff costs -€876
no longer reported in 2025 (was €876)
- Financial charges -€93
down €93 (-37.7%), from €247 to €154
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 | €23,216 | €18,622 | -€4,594 | -19.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €3,385 | €468 | -€2,917 | -86.2% |
| Tangible fixed assets | 22/27 | €3,340 | €423 | -€2,917 | -87.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €3,340 | €423 | -€2,917 | -87.3% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €19,830 | €18,154 | -€1,677 | -8.5% |
| Amounts receivable within one year | 40/41 | €9,098 | €9,783 | +€686 | +7.5% |
| Trade receivables | 40 | €1,621 | €2,392 | +€772 | +47.6% |
| Other amounts receivable | 41 | €7,477 | €7,391 | -€86 | -1.1% |
| Cash at bank and in hand | 54/58 | €10,733 | €6,189 | -€4,544 | -42.3% |
| Deferred charges and accrued income | 490/1 | - | €2,181 | +€2,181 | |
| Total equity and liabilities | 10/49 | €23,216 | €18,622 | -€4,594 | -19.8% |
| Equity | 10/15 | €527 | -€1,505 | -€2,033 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,950 | €9,950 | = | 0.0% |
| Distributable reserves | 133 | €9,950 | €9,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,623 | -€17,655 | -€2,033 | -13.0% |
| Amounts payable | 17/49 | €22,688 | €20,127 | -€2,561 | -11.3% |
| Amounts payable within one year | 42/48 | €22,688 | €19,978 | -€2,710 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €2,350 | - | -€2,350 | |
| Trade debts | 44 | €471 | €116 | -€355 | -75.4% |
| Suppliers | 440/4 | €471 | €116 | -€355 | -75.4% |
| Taxes, remuneration and social security | 45 | €600 | - | -€600 | |
| Taxes | 450/3 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | €19,267 | €19,863 | +€596 | +3.1% |
| Accrued charges and deferred income | 492/3 | - | €149 | +€149 | |
| Remuneration, social security and pensions | 62 | €876 | - | -€876 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,040 | €2,917 | -€1,124 | -27.8% |
| Other operating charges | 640/8 | €165 | €168 | +€3 | +1.9% |
| Gross operating margin | 9900 | -€3,324 | €1,261 | +€4,585 | |
| Operating profit (loss) | 9901 | -€8,406 | -€1,824 | +€6,582 | +78.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1342.9% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1342.9% |
| Financial charges | 65/66B | €247 | €154 | -€93 | -37.7% |
| Recurring financial charges | 65 | €247 | €154 | -€93 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,653 | -€1,977 | +€6,676 | +77.2% |
| Income taxes | 67/77 | €54 | €56 | +€2 | +3.1% |
| Profit (loss) for the period | 9904 | -€8,707 | -€2,033 | +€6,674 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,707 | -€2,033 | +€6,674 | +76.7% |
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 10 October 2026 via checked.be.