JOBUCO: 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.
What changed
JOBUCO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,808
2024 · €31,655-€22,847
Equity
€788,422
2024 · €779,614+€8,808
Cash
€27,227
2024 · €18,858+€8,369
Balance sheet total
€1.6m
2024 · €1.6m-€26,347
Largest movements
Assets
- Tangible fixed assets -€17,132
down €17,132 (-2.6%), from €648,517 to €631,385
of which Land and buildings: -€14,416
Equity and liabilities
- Accrued charges and deferred income +€27,821
up €27,821 (+37.6%), from €74,000 to €101,821
- Current portion of long-term debt -€25,788
down €25,788 (-100%), from €25,788 to €0
- Other debts -€24,620
down €24,620 (-73.9%), from €33,308 to €8,688
Income statement
- Gross operating margin -€28,422
down €28,422 (-23.9%), from €119,032 to €90,610
- Taxes -€5,828
down €5,828 (-32.3%), from €18,041 to €12,213
- Financial charges +€1,199
up €1,199 (+4.3%), from €28,127 to €29,325
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.
Result 2024
€31,655
Gross operating margin
-€28,422
Depreciation
-€215
Other operating charges
+€1,160
Financial charges
-€1,199
Taxes
+€5,828
Result 2025
€8,808
raises the resultlowers the result
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.
From operations
+€52,545
Investment
-€18,377
Financing
-€25,799
Cash 2024
€18,858
From operations (derived)
+€52,545
Net result for the year
+€8,808
Depreciation
+€35,509
Receivables within one year
+€15,054
Deferred charges and accrued income
+€2,530
Trade debts
-€465
Tax, wage and social debts
-€12,092
Other debts
-€24,620
Accrued charges and deferred income
+€27,821
Investment (derived)
-€18,377
Investment in fixed assets (net)
-€18,377
Financing
-€25,799
Debts after one year
-€11
Current portion of long-term debt
-€25,788
Cash 2025
€27,227
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,599,016 | €1,572,668 | -€26,347 | -1.6% |
| Fixed assets | 21/28 | €1,540,979 | €1,523,847 | -€17,132 | -1.1% |
| Tangible fixed assets | 22/27 | €648,517 | €631,385 | -€17,132 | -2.6% |
| Land and buildings | 22 | €640,766 | €626,350 | -€14,416 | -2.2% |
| Plant, machinery and equipment | 23 | €1,219 | €670 | -€549 | -45.1% |
| Furniture and vehicles | 24 | €6,532 | €4,365 | -€2,167 | -33.2% |
| Financial fixed assets | 28 | €892,462 | €892,462 | = | 0.0% |
| Current assets | 29/58 | €58,036 | €48,821 | -€9,215 | -15.9% |
| Amounts receivable within one year | 40/41 | €32,852 | €17,798 | -€15,054 | -45.8% |
| Trade receivables | 40 | €32,670 | €8,760 | -€23,910 | -73.2% |
| Other amounts receivable | 41 | €182 | €9,038 | +€8,856 | +4,862% |
| Cash at bank and in hand | 54/58 | €18,858 | €27,227 | +€8,369 | +44.4% |
| Deferred charges and accrued income | 490/1 | €6,326 | €3,796 | -€2,530 | -40.0% |
| Total equity and liabilities | 10/49 | €1,599,016 | €1,572,668 | -€26,347 | -1.6% |
| Equity | 10/15 | €779,614 | €788,422 | +€8,808 | +1.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €629,614 | €638,422 | +€8,808 | +1.4% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €614,614 | €623,422 | +€8,808 | +1.4% |
| Amounts payable | 17/49 | €819,401 | €784,246 | -€35,155 | -4.3% |
| Amounts payable after more than one year | 17 | €650,011 | €650,000 | -€11 | 0.0% |
| Financial debts | 170/4 | €650,011 | €650,000 | -€11 | 0.0% |
| Amounts payable within one year | 42/48 | €95,391 | €32,426 | -€62,965 | -66.0% |
| Current portion of amounts payable after more than one year | 42 | €25,788 | €0 | -€25,788 | -100% |
| Trade debts | 44 | €2,176 | €1,710 | -€465 | -21.4% |
| Suppliers | 440/4 | €2,176 | €1,710 | -€465 | -21.4% |
| Taxes, remuneration and social security | 45 | €34,119 | €22,027 | -€12,092 | -35.4% |
| Taxes | 450/3 | €34,119 | €22,027 | -€12,092 | -35.4% |
| Other amounts payable | 47/48 | €33,308 | €8,688 | -€24,620 | -73.9% |
| Accrued charges and deferred income | 492/3 | €74,000 | €101,821 | +€27,821 | +37.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,294 | €35,509 | +€215 | +0.6% |
| Other operating charges | 640/8 | €5,915 | €4,755 | -€1,160 | -19.6% |
| Gross operating margin | 9900 | €119,032 | €90,610 | -€28,422 | -23.9% |
| Operating profit (loss) | 9901 | €77,823 | €50,346 | -€27,477 | -35.3% |
| Financial charges | 65/66B | €28,127 | €29,325 | +€1,199 | +4.3% |
| Recurring financial charges | 65 | €28,127 | €29,325 | +€1,199 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €49,696 | €21,021 | -€28,675 | -57.7% |
| Income taxes | 67/77 | €18,041 | €12,213 | -€5,828 | -32.3% |
| Profit (loss) for the period | 9904 | €31,655 | €8,808 | -€22,847 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,655 | €8,808 | -€22,847 | -72.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.