CRIJNS JOHNNY: 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.
CRIJNS JOHNNY
Largest movements
- Receivables within one year +€94,181
up €94,181 (+115%), from €82,148 to €176,329
of which Other amounts receivable: +€61,468
- Tangible fixed assets -€39,342
down €39,342 (-3.8%), from €1.0m to €998,034
of which Land and buildings: -€33,999
- Cash +€16,559
up €16,559 (+62.4%), from €26,530 to €43,088
mainly Net result for the year (+€136,562) and Depreciation (+€39,342)
- Reserves +€140,184
up €140,184 (+16.4%), from €855,000 to €995,184
- Debts after one year -€56,392
down €56,392 (-21.4%), from €263,748 to €207,356
- Gross operating margin -€65,451
down €65,451 (-20.5%), from €319,078 to €253,627
- Taxes -€21,800
down €21,800 (-26.5%), from €82,217 to €60,417
- Financial income -€5,470
down €5,470 (-66.7%), from €8,199 to €2,728
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,306,233 | €1,363,721 | +€57,489 | +4.4% |
| Fixed assets | 21/28 | €1,189,748 | €1,140,406 | -€49,342 | -4.1% |
| Tangible fixed assets | 22/27 | €1,037,376 | €998,034 | -€39,342 | -3.8% |
| Land and buildings | 22 | €981,253 | €947,253 | -€33,999 | -3.5% |
| Plant, machinery and equipment | 23 | €36,716 | €32,284 | -€4,432 | -12.1% |
| Furniture and vehicles | 24 | €3,508 | €2,597 | -€911 | -26.0% |
| Other tangible fixed assets | 26 | €15,900 | €15,900 | = | 0.0% |
| Financial fixed assets | 28 | €152,372 | €142,372 | -€10,000 | -6.6% |
| Current assets | 29/58 | €116,485 | €223,315 | +€106,830 | +91.7% |
| Amounts receivable within one year | 40/41 | €82,148 | €176,329 | +€94,181 | +115% |
| Trade receivables | 40 | €65,776 | €98,489 | +€32,713 | +49.7% |
| Other amounts receivable | 41 | €16,372 | €77,840 | +€61,468 | +375% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,530 | €43,088 | +€16,559 | +62.4% |
| Deferred charges and accrued income | 490/1 | €7,808 | €3,898 | -€3,910 | -50.1% |
| Total equity and liabilities | 10/49 | €1,306,233 | €1,363,721 | +€57,489 | +4.4% |
| Equity | 10/15 | €864,822 | €1,001,384 | +€136,562 | +15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €855,000 | €995,184 | +€140,184 | +16.4% |
| Distributable reserves | 133 | €855,000 | €995,184 | +€140,184 | +16.4% |
| Profit (loss) carried forward | 14 | €3,622 | €0 | -€3,622 | -100% |
| Amounts payable | 17/49 | €441,411 | €362,337 | -€79,074 | -17.9% |
| Amounts payable after more than one year | 17 | €263,748 | €207,356 | -€56,392 | -21.4% |
| Financial debts | 170/4 | €263,748 | €207,356 | -€56,392 | -21.4% |
| Amounts payable within one year | 42/48 | €175,203 | €152,392 | -€22,811 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €54,186 | €56,392 | +€2,205 | +4.1% |
| Financial debts | 43 | €45,227 | €33,448 | -€11,779 | -26.0% |
| Credit institutions | 430/8 | €45,227 | €33,448 | -€11,779 | -26.0% |
| Trade debts | 44 | €1,789 | €355 | -€1,434 | -80.2% |
| Suppliers | 440/4 | €1,789 | €355 | -€1,434 | -80.2% |
| Taxes, remuneration and social security | 45 | €39,565 | €27,762 | -€11,803 | -29.8% |
| Taxes | 450/3 | €39,565 | €27,762 | -€11,803 | -29.8% |
| Other amounts payable | 47/48 | €34,435 | €34,435 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,461 | €2,590 | +€129 | +5.2% |
| Non-recurring operating income | 76A | €0 | €32,862 | +€32,862 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,344 | €39,342 | -€1,002 | -2.5% |
| Other operating charges | 640/8 | €4,665 | €4,982 | +€317 | +6.8% |
| Gross operating margin | 9900 | €319,078 | €253,627 | -€65,451 | -20.5% |
| Operating profit (loss) | 9901 | €274,070 | €209,304 | -€64,766 | -23.6% |
| Financial income | 75/76B | €8,199 | €2,728 | -€5,470 | -66.7% |
| Recurring financial income | 75 | €8,199 | €2,728 | -€5,470 | -66.7% |
| Financial charges | 65/66B | €16,742 | €15,054 | -€1,688 | -10.1% |
| Recurring financial charges | 65 | €16,742 | €15,054 | -€1,688 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €265,527 | €196,979 | -€68,548 | -25.8% |
| Income taxes | 67/77 | €82,217 | €60,417 | -€21,800 | -26.5% |
| Profit (loss) for the period | 9904 | €183,310 | €136,562 | -€46,748 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €183,310 | €136,562 | -€46,748 | -25.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.