A&JOHAN: 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.
A&JOHAN
Largest movements
- Current investments +€2,847
new in 2025: €2,847
- Cash +€1,310
up €1,310 (+11.6%), from €11,252 to €12,563
mainly Tax, wage and social debts (+€6,876) and Net result for the year (+€4,722)
- Stocks and contracts -€1,239
down €1,239 (-4.7%), from €26,122 to €24,884
- Trade debts -€9,183
down €9,183 (-18.9%), from €48,665 to €39,482
- Tax, wage and social debts +€6,876
up €6,876 (+293%), from €2,348 to €9,225
- Profit (loss) carried forward +€4,722
up €4,722 (+24.2%), from €19,504 to €24,226
- Other debts +€1,413
up €1,413 (+8.5%), from €16,669 to €18,081
- Gross operating margin -€13,609
down €13,609 (-59.0%), from €23,060 to €9,451
- Other operating charges +€774
up €774 (+32.2%), from €2,400 to €3,173
- Taxes +€266
up €266 (+25.4%), from €1,050 to €1,316
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 | €95,246 | €99,074 | +€3,828 | +4.0% |
| Current assets | 29/58 | €95,246 | €99,074 | +€3,828 | +4.0% |
| Stocks and contracts in progress | 3 | €26,122 | €24,884 | -€1,239 | -4.7% |
| Stocks | 30/36 | €26,122 | €24,884 | -€1,239 | -4.7% |
| Amounts receivable within one year | 40/41 | €7,144 | €8,053 | +€909 | +12.7% |
| Trade receivables | 40 | - | €679 | +€679 | |
| Other amounts receivable | 41 | €7,144 | €7,374 | +€230 | +3.2% |
| Current investments | 50/53 | - | €2,847 | +€2,847 | |
| Cash at bank and in hand | 54/58 | €11,252 | €12,563 | +€1,310 | +11.6% |
| Deferred charges and accrued income | 490/1 | €50,729 | €50,729 | = | 0.0% |
| Total equity and liabilities | 10/49 | €95,246 | €99,074 | +€3,828 | +4.0% |
| Equity | 10/15 | €27,564 | €32,286 | +€4,722 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,504 | €24,226 | +€4,722 | +24.2% |
| Amounts payable | 17/49 | €67,682 | €66,788 | -€894 | -1.3% |
| Amounts payable within one year | 42/48 | €67,682 | €66,788 | -€894 | -1.3% |
| Trade debts | 44 | €48,665 | €39,482 | -€9,183 | -18.9% |
| Suppliers | 440/4 | €48,665 | €39,482 | -€9,183 | -18.9% |
| Taxes, remuneration and social security | 45 | €2,348 | €9,225 | +€6,876 | +293% |
| Taxes | 450/3 | €2,348 | €9,225 | +€6,876 | +293% |
| Other amounts payable | 47/48 | €16,669 | €18,081 | +€1,413 | +8.5% |
| Other operating charges | 640/8 | €2,400 | €3,173 | +€774 | +32.2% |
| Gross operating margin | 9900 | €23,060 | €9,451 | -€13,609 | -59.0% |
| Operating profit (loss) | 9901 | €20,661 | €6,278 | -€14,383 | -69.6% |
| Financial income | 75/76B | €29 | €0 | -€29 | -99.9% |
| Recurring financial income | 75 | €29 | €0 | -€29 | -99.9% |
| Financial charges | 65/66B | €162 | €240 | +€78 | +48.2% |
| Recurring financial charges | 65 | €162 | €240 | +€78 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | €20,527 | €6,038 | -€14,490 | -70.6% |
| Income taxes | 67/77 | €1,050 | €1,316 | +€266 | +25.4% |
| Profit (loss) for the period | 9904 | €19,477 | €4,722 | -€14,756 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,477 | €4,722 | -€14,756 | -75.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.