Jocobe: what changed
Two fiscal 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.
Jocobe
Largest movements
- Cash -€6,972
down €6,972 (-25.7%), from €27,147 to €20,174
mainly Receivables within one year (-€5,548) and Tax, wage and social debts (-€2,222)
- Receivables within one year +€5,548
up €5,548 (+819.9%), from €677 to €6,225
of which Trade receivables: +€4,653
- Tax, wage and social debts -€2,222
down €2,222 (-58.9%), from €3,769 to €1,547
of which Taxes: -€2,432
- Reserves +€878
up €878 (+4.9%), from €17,776 to €18,654
- Other debts -€847
down €847 (-26.3%), from €3,226 to €2,379
- Trade debts +€355
up €355 (+96.0%), from €370 to €725
- Gross operating margin -€22,324
down €22,324 (-81.5%), from €27,383 to €5,058
- Taxes -€5,194
down €5,194 (-82.5%), from €6,292 to €1,099
- Other operating charges -€1,606
down €1,606 (-68.6%), from €2,341 to €734
- Depreciation -€834
down €834 (-32.3%), from €2,579 to €1,745
- Financial charges +€411
up €411 (+202.9%), from €203 to €614
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 | €31,341 | €29,780 | -€1,561 | -5.0% |
| Fixed assets | 21/28 | €2,871 | €2,601 | -€270 | -9.4% |
| Tangible fixed assets | 22/27 | €2,871 | €2,601 | -€270 | -9.4% |
| Land and buildings | 22 | €524 | €423 | -€100 | -19.2% |
| Plant, machinery and equipment | 23 | €121 | €0 | -€121 | -100.0% |
| Furniture and vehicles | 24 | €1,880 | €1,968 | +€88 | +4.7% |
| Other tangible fixed assets | 26 | €346 | €209 | -€137 | -39.5% |
| Current assets | 29/58 | €28,470 | €27,180 | -€1,291 | -4.5% |
| Amounts receivable within one year | 40/41 | €677 | €6,225 | +€5,548 | +819.9% |
| Trade receivables | 40 | €677 | €5,329 | +€4,653 | +687.6% |
| Other amounts receivable | 41 | - | €896 | +€896 | |
| Cash at bank and in hand | 54/58 | €27,147 | €20,174 | -€6,972 | -25.7% |
| Deferred charges and accrued income | 490/1 | €647 | €780 | +€134 | +20.6% |
| Total equity and liabilities | 10/49 | €31,341 | €29,780 | -€1,561 | -5.0% |
| Equity | 10/15 | €23,976 | €24,854 | +€878 | +3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,776 | €18,654 | +€878 | +4.9% |
| Distributable reserves | 133 | €17,776 | €18,654 | +€878 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €7,365 | €4,926 | -€2,439 | -33.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €7,365 | €4,651 | -€2,714 | -36.8% |
| Trade debts | 44 | €370 | €725 | +€355 | +96.0% |
| Suppliers | 440/4 | €370 | €725 | +€355 | +96.0% |
| Taxes, remuneration and social security | 45 | €3,769 | €1,547 | -€2,222 | -58.9% |
| Taxes | 450/3 | €3,769 | €1,337 | -€2,432 | -64.5% |
| Remuneration and social security | 454/9 | - | €210 | +€210 | |
| Other amounts payable | 47/48 | €3,226 | €2,379 | -€847 | -26.3% |
| Accrued charges and deferred income | 492/3 | - | €275 | +€275 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,579 | €1,745 | -€834 | -32.3% |
| Other operating charges | 640/8 | €2,341 | €734 | -€1,606 | -68.6% |
| Gross operating margin | 9900 | €27,383 | €5,058 | -€22,324 | -81.5% |
| Operating profit (loss) | 9901 | €22,463 | €2,579 | -€19,884 | -88.5% |
| Financial income | 75/76B | €48 | €11 | -€37 | -77.2% |
| Recurring financial income | 75 | €48 | €11 | -€37 | -77.2% |
| Financial charges | 65/66B | €203 | €614 | +€411 | +202.9% |
| Recurring financial charges | 65 | €203 | €614 | +€411 | +202.9% |
| Profit (loss) for the period before taxes | 9903 | €22,309 | €1,977 | -€20,332 | -91.1% |
| Income taxes | 67/77 | €6,292 | €1,099 | -€5,194 | -82.5% |
| Profit (loss) for the period | 9904 | €16,016 | €878 | -€15,138 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,016 | €878 | -€15,138 | -94.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.