JustCob: 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.
JustCob
Largest movements
- Tangible fixed assets -€12,132
down €12,132 (-19.9%), from €61,086 to €48,954
of which Furniture and vehicles: -€6,789
- Cash +€9,452
up €9,452 (+25.6%), from €36,954 to €46,406
mainly Other debts (+€43,350) and Depreciation (+€13,748)
- Receivables within one year +€7,748
up €7,748 (+65.3%), from €11,862 to €19,610
of which Other amounts receivable: +€8,921
- Other debts +€43,350
up €43,350 (+10.1%), from €427,450 to €470,800
- Profit (loss) carried forward -€43,269
down €43,269 (-11.4%), from -€380,451 to -€423,720
- Advances received +€2,308
up €2,308 (+15.3%), from €15,082 to €17,390
- Trade debts +€2,012
up €2,012 (+214%), from €941 to €2,953
- Tax, wage and social debts +€1,559
up €1,559 (+15.3%), from €10,211 to €11,770
of which Taxes: +€920
- Gross operating margin +€12,217
up €12,217 (+49.2%), from €24,832 to €37,049
- Staff costs +€5,782
up €5,782 (+9.7%), from €59,833 to €65,616
- Financial income -€1,336
down €1,336 (-99.8%), from €1,338 to €3
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 | €110,833 | €116,793 | +€5,960 | +5.4% |
| Fixed assets | 21/28 | €61,086 | €48,954 | -€12,132 | -19.9% |
| Tangible fixed assets | 22/27 | €61,086 | €48,954 | -€12,132 | -19.9% |
| Plant, machinery and equipment | 23 | €504 | - | -€504 | |
| Furniture and vehicles | 24 | €34,840 | €28,051 | -€6,789 | -19.5% |
| Other tangible fixed assets | 26 | €25,742 | €20,903 | -€4,839 | -18.8% |
| Current assets | 29/58 | €49,747 | €67,839 | +€18,092 | +36.4% |
| Amounts receivable within one year | 40/41 | €11,862 | €19,610 | +€7,748 | +65.3% |
| Trade receivables | 40 | €1,173 | - | -€1,173 | |
| Other amounts receivable | 41 | €10,689 | €19,610 | +€8,921 | +83.5% |
| Cash at bank and in hand | 54/58 | €36,954 | €46,406 | +€9,452 | +25.6% |
| Deferred charges and accrued income | 490/1 | €931 | €1,822 | +€892 | +95.8% |
| Total equity and liabilities | 10/49 | €110,833 | €116,793 | +€5,960 | +5.4% |
| Equity | 10/15 | -€342,851 | -€386,120 | -€43,269 | -12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,140 | €17,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€380,451 | -€423,720 | -€43,269 | -11.4% |
| Amounts payable | 17/49 | €453,684 | €502,913 | +€49,229 | +10.9% |
| Amounts payable within one year | 42/48 | €453,684 | €502,913 | +€49,229 | +10.9% |
| Trade debts | 44 | €941 | €2,953 | +€2,012 | +214% |
| Suppliers | 440/4 | €941 | €2,953 | +€2,012 | +214% |
| Advances received on contracts in progress | 46 | €15,082 | €17,390 | +€2,308 | +15.3% |
| Taxes, remuneration and social security | 45 | €10,211 | €11,770 | +€1,559 | +15.3% |
| Taxes | 450/3 | €2,914 | €3,835 | +€920 | +31.6% |
| Remuneration and social security | 454/9 | €7,297 | €7,936 | +€639 | +8.8% |
| Other amounts payable | 47/48 | €427,450 | €470,800 | +€43,350 | +10.1% |
| Remuneration, social security and pensions | 62 | €59,833 | €65,616 | +€5,782 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,728 | €13,748 | +€20 | +0.1% |
| Other operating charges | 640/8 | €603 | €619 | +€16 | +2.7% |
| Gross operating margin | 9900 | €24,832 | €37,049 | +€12,217 | +49.2% |
| Operating profit (loss) | 9901 | -€49,332 | -€42,934 | +€6,399 | +13.0% |
| Financial income | 75/76B | €1,338 | €3 | -€1,336 | -99.8% |
| Recurring financial income | 75 | €1,338 | €3 | -€1,336 | -99.8% |
| Financial charges | 65/66B | €136 | €149 | +€13 | +9.7% |
| Recurring financial charges | 65 | €136 | €149 | +€13 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€48,130 | -€43,080 | +€5,050 | +10.5% |
| Income taxes | 67/77 | €182 | €189 | +€8 | +4.3% |
| Profit (loss) for the period | 9904 | -€48,312 | -€43,269 | +€5,042 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,312 | -€43,269 | +€5,042 | +10.4% |
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 13 October 2026 via checked.be.