JOBTOOLS: 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.
JOBTOOLS
Largest movements
- Cash -€115,185
down €115,185 (-45.4%), from €253,730 to €138,544
mainly Other debts (-€262,909) and Short-term financial debts (-€82,000)
- Tangible fixed assets -€46,848
down €46,848 (-9.0%), from €522,287 to €475,440
of which Furniture and vehicles: -€51,779
- Receivables within one year -€21,591
down €21,591 (-3.0%), from €717,900 to €696,309
of which Trade receivables: -€99,754
- Reserves +€300,000
up €300,000 (+31.5%), from €952,000 to €1.3m
- Other debts -€262,909
down €262,909 (-96.9%), from €271,236 to €8,327
- Short-term financial debts -€82,000
down €82,000 (-100%), from €82,000 to €0
- Debts after one year -€71,153
down €71,153 (-79.5%), from €89,462 to €18,308
- Current portion of long-term debt -€30,698
down €30,698 (-30.1%), from €101,851 to €71,153
- Gross operating margin -€98,633
down €98,633 (-7.0%), from €1.4m to €1.3m
- Staff costs -€33,339
down €33,339 (-4.3%), from €779,883 to €746,544
- Depreciation -€23,451
down €23,451 (-18.7%), from €125,485 to €102,034
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 | €1,885,385 | €1,701,622 | -€183,763 | -9.7% |
| Fixed assets | 21/28 | €529,412 | €479,365 | -€50,047 | -9.5% |
| Intangible fixed assets | 21 | €6,916 | €3,716 | -€3,200 | -46.3% |
| Tangible fixed assets | 22/27 | €522,287 | €475,440 | -€46,848 | -9.0% |
| Land and buildings | 22 | €437,565 | €442,497 | +€4,932 | +1.1% |
| Furniture and vehicles | 24 | €84,722 | €32,943 | -€51,779 | -61.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €208 | €208 | = | 0.0% |
| Current assets | 29/58 | €1,355,973 | €1,222,257 | -€133,716 | -9.9% |
| Stocks and contracts in progress | 3 | €363,211 | €375,512 | +€12,301 | +3.4% |
| Stocks | 30/36 | €363,211 | €375,512 | +€12,301 | +3.4% |
| Amounts receivable within one year | 40/41 | €717,900 | €696,309 | -€21,591 | -3.0% |
| Trade receivables | 40 | €683,110 | €583,356 | -€99,754 | -14.6% |
| Other amounts receivable | 41 | €34,789 | €112,953 | +€78,164 | +225% |
| Cash at bank and in hand | 54/58 | €253,730 | €138,544 | -€115,185 | -45.4% |
| Deferred charges and accrued income | 490/1 | €21,133 | €11,892 | -€9,240 | -43.7% |
| Total equity and liabilities | 10/49 | €1,885,385 | €1,701,622 | -€183,763 | -9.7% |
| Equity | 10/15 | €1,042,466 | €1,338,551 | +€296,084 | +28.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €952,000 | €1,252,000 | +€300,000 | +31.5% |
| Distributable reserves | 133 | €952,000 | €1,252,000 | +€300,000 | +31.5% |
| Profit (loss) carried forward | 14 | €10,530 | €11,032 | +€502 | +4.8% |
| Investment grants | 15 | €59,476 | €55,058 | -€4,418 | -7.4% |
| Amounts payable | 17/49 | €842,919 | €363,071 | -€479,847 | -56.9% |
| Amounts payable after more than one year | 17 | €89,462 | €18,308 | -€71,153 | -79.5% |
| Financial debts | 170/4 | €89,462 | €18,308 | -€71,153 | -79.5% |
| Amounts payable within one year | 42/48 | €753,457 | €344,590 | -€408,867 | -54.3% |
| Current portion of amounts payable after more than one year | 42 | €101,851 | €71,153 | -€30,698 | -30.1% |
| Financial debts | 43 | €82,000 | €0 | -€82,000 | -100% |
| Credit institutions | 430/8 | €82,000 | €0 | -€82,000 | -100% |
| Trade debts | 44 | €142,911 | €131,774 | -€11,137 | -7.8% |
| Suppliers | 440/4 | €142,911 | €131,774 | -€11,137 | -7.8% |
| Taxes, remuneration and social security | 45 | €155,458 | €133,335 | -€22,123 | -14.2% |
| Taxes | 450/3 | €61,474 | €80,122 | +€18,648 | +30.3% |
| Remuneration and social security | 454/9 | €93,985 | €53,214 | -€40,771 | -43.4% |
| Other amounts payable | 47/48 | €271,236 | €8,327 | -€262,909 | -96.9% |
| Accrued charges and deferred income | 492/3 | €0 | €173 | +€173 | |
| Non-recurring operating income | 76A | €8,409 | €81,906 | +€73,498 | +874% |
| Remuneration, social security and pensions | 62 | €779,883 | €746,544 | -€33,339 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,485 | €102,034 | -€23,451 | -18.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,909 | -€867 | -€6,775 | |
| Other operating charges | 640/8 | €16,401 | €17,583 | +€1,182 | +7.2% |
| Non-recurring operating charges | 66A | €3,688 | €2,045 | -€1,643 | -44.6% |
| Gross operating margin | 9900 | €1,411,797 | €1,313,164 | -€98,633 | -7.0% |
| Operating profit (loss) | 9901 | €480,431 | €445,825 | -€34,606 | -7.2% |
| Financial income | 75/76B | €16,564 | €17,034 | +€470 | +2.8% |
| Recurring financial income | 75 | €16,564 | €17,034 | +€470 | +2.8% |
| Financial charges | 65/66B | €9,317 | €7,914 | -€1,403 | -15.1% |
| Recurring financial charges | 65 | €9,317 | €7,914 | -€1,403 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €487,679 | €454,946 | -€32,733 | -6.7% |
| Income taxes | 67/77 | €160,617 | €154,444 | -€6,173 | -3.8% |
| Profit (loss) for the period | 9904 | €327,062 | €300,502 | -€26,560 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €327,062 | €300,502 | -€26,560 | -8.1% |
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 14 October 2026 via checked.be.