Jobufin: 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.
Jobufin
Largest movements
- Current investments -€157,366
down €157,366 (-15.3%), from €1.0m to €868,862
- Financial fixed assets +€110,549
up €110,549 (+4.2%), from €2.6m to €2.7m
- Cash +€61,795
up €61,795 (+42.0%), from €147,069 to €208,864
mainly Current investments (+€157,366) and Current portion of long-term debt (+€114,254)
- Current portion of long-term debt +€114,254
up €114,254 (+355%), from €32,211 to €146,465
- Profit (loss) carried forward -€88,903
down €88,903 (-4.1%), from €2.2m to €2.1m
- Financial income +€50,786
up €50,786 (+87.1%), from €58,292 to €109,077
- Gross operating margin -€43,838
down €43,838 (-40.8%), from -€107,564 to -€151,402
- Depreciation +€12,515
up €12,515 (+61.6%), from €20,312 to €32,827
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 | €5,309,618 | €5,276,576 | -€33,042 | -0.6% |
| Fixed assets | 21/28 | €3,285,308 | €3,373,388 | +€88,080 | +2.7% |
| Tangible fixed assets | 22/27 | €676,216 | €653,746 | -€22,469 | -3.3% |
| Land and buildings | 22 | €619,554 | €607,710 | -€11,845 | -1.9% |
| Plant, machinery and equipment | 23 | €2,109 | €1,433 | -€675 | -32.0% |
| Furniture and vehicles | 24 | €17,651 | €8,410 | -€9,242 | -52.4% |
| Other tangible fixed assets | 26 | €36,901 | €36,194 | -€708 | -1.9% |
| Financial fixed assets | 28 | €2,609,092 | €2,719,642 | +€110,549 | +4.2% |
| Current assets | 29/58 | €2,024,310 | €1,903,188 | -€121,122 | -6.0% |
| Amounts receivable after more than one year | 29 | €795,862 | €800,000 | +€4,138 | +0.5% |
| Other amounts receivable | 291 | €795,862 | €800,000 | +€4,138 | +0.5% |
| Amounts receivable within one year | 40/41 | €48,328 | €20,852 | -€27,475 | -56.9% |
| Trade receivables | 40 | €28,919 | €9,101 | -€19,819 | -68.5% |
| Other amounts receivable | 41 | €19,409 | €11,752 | -€7,657 | -39.5% |
| Current investments | 50/53 | €1,026,229 | €868,862 | -€157,366 | -15.3% |
| Cash at bank and in hand | 54/58 | €147,069 | €208,864 | +€61,795 | +42.0% |
| Deferred charges and accrued income | 490/1 | €6,823 | €4,610 | -€2,214 | -32.4% |
| Total equity and liabilities | 10/49 | €5,309,618 | €5,276,576 | -€33,042 | -0.6% |
| Equity | 10/15 | €4,913,733 | €4,824,830 | -€88,903 | -1.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,717,800 | €2,717,800 | = | 0.0% |
| Distributable reserves | 133 | €2,717,800 | €2,717,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,170,933 | €2,082,030 | -€88,903 | -4.1% |
| Amounts payable | 17/49 | €395,885 | €451,746 | +€55,861 | +14.1% |
| Amounts payable after more than one year | 17 | €337,544 | €304,956 | -€32,588 | -9.7% |
| Financial debts | 170/4 | €337,544 | €304,956 | -€32,588 | -9.7% |
| Amounts payable within one year | 42/48 | €58,341 | €146,790 | +€88,449 | +152% |
| Current portion of amounts payable after more than one year | 42 | €32,211 | €146,465 | +€114,254 | +355% |
| Trade debts | 44 | €9,332 | €325 | -€9,007 | -96.5% |
| Suppliers | 440/4 | €9,332 | €325 | -€9,007 | -96.5% |
| Taxes, remuneration and social security | 45 | €16,798 | €0 | -€16,798 | -100% |
| Taxes | 450/3 | €16,798 | €0 | -€16,798 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,312 | €32,827 | +€12,515 | +61.6% |
| Other operating charges | 640/8 | €2,737 | €2,798 | +€61 | +2.2% |
| Gross operating margin | 9900 | -€107,564 | -€151,402 | -€43,838 | -40.8% |
| Operating profit (loss) | 9901 | -€130,613 | -€187,027 | -€56,414 | -43.2% |
| Financial income | 75/76B | €58,292 | €109,077 | +€50,786 | +87.1% |
| Recurring financial income | 75 | €58,292 | €109,077 | +€50,786 | +87.1% |
| Financial charges | 65/66B | €8,433 | €8,653 | +€220 | +2.6% |
| Recurring financial charges | 65 | €8,433 | €8,653 | +€220 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€80,755 | -€86,603 | -€5,848 | -7.2% |
| Income taxes | 67/77 | €2,443 | €2,300 | -€143 | -5.8% |
| Profit (loss) for the period | 9904 | -€83,198 | -€88,903 | -€5,705 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,198 | -€88,903 | -€5,705 | -6.9% |
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 24 October 2026 via checked.be.