DE VOS JOHNATHAN: 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.
DE VOS JOHNATHAN
Largest movements
- Tangible fixed assets -€4,393
no longer reported in 2025 (was €4,393)
- Current investments -€3,648
no longer reported in 2025 (was €3,648)
- Cash +€2,871
new in 2025: €2,871
mainly Debts after one year (+€6,619) and Investment in fixed assets (net) (+€4,336)
- Receivables within one year +€2,791
up €2,791 (+73.7%), from €3,789 to €6,580
of which Other amounts receivable: +€3,110
- Profit (loss) carried forward -€10,089
down €10,089, from €3,495 to -€6,594
- Debts after one year +€6,619
new in 2025: €6,619
- Tax, wage and social debts -€3,764
down €3,764 (-91.9%), from €4,098 to €334
of which Taxes: -€3,890
- Trade debts +€3,151
up €3,151 (+512%), from €616 to €3,767
- Current portion of long-term debt +€2,383
new in 2025: €2,383
- Gross operating margin -€14,058
down €14,058, from €8,282 to -€5,777
- Other operating charges +€2,634
up €2,634 (+229%), from €1,150 to €3,783
- Depreciation -€2,107
no longer reported in 2025 (was €2,107)
- Taxes -€1,380
no longer reported in 2025 (was €1,380)
- Financial charges +€355
up €355 (+204%), from €174 to €529
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 | €11,830 | €9,508 | -€2,322 | -19.6% |
| Fixed assets | 21/28 | €4,393 | €57 | -€4,336 | -98.7% |
| Tangible fixed assets | 22/27 | €4,393 | - | -€4,393 | |
| Furniture and vehicles | 24 | €4,393 | - | -€4,393 | |
| Financial fixed assets | 28 | - | €57 | +€57 | |
| Current assets | 29/58 | €7,438 | €9,451 | +€2,014 | +27.1% |
| Amounts receivable within one year | 40/41 | €3,789 | €6,580 | +€2,791 | +73.7% |
| Trade receivables | 40 | €3,789 | €3,471 | -€319 | -8.4% |
| Other amounts receivable | 41 | - | €3,110 | +€3,110 | |
| Current investments | 50/53 | €3,648 | - | -€3,648 | |
| Cash at bank and in hand | 54/58 | - | €2,871 | +€2,871 | |
| Total equity and liabilities | 10/49 | €11,830 | €9,508 | -€2,322 | -19.6% |
| Equity | 10/15 | €6,495 | -€3,594 | -€10,089 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,495 | -€6,594 | -€10,089 | |
| Amounts payable | 17/49 | €5,335 | €13,102 | +€7,767 | +146% |
| Amounts payable after more than one year | 17 | - | €6,619 | +€6,619 | |
| Financial debts | 170/4 | - | €6,619 | +€6,619 | |
| Amounts payable within one year | 42/48 | €5,335 | €6,484 | +€1,148 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,383 | +€2,383 | |
| Trade debts | 44 | €616 | €3,767 | +€3,151 | +512% |
| Suppliers | 440/4 | €616 | €3,767 | +€3,151 | +512% |
| Taxes, remuneration and social security | 45 | €4,098 | €334 | -€3,764 | -91.9% |
| Taxes | 450/3 | €3,951 | €61 | -€3,890 | -98.5% |
| Remuneration and social security | 454/9 | €147 | €273 | +€126 | +85.9% |
| Other amounts payable | 47/48 | €622 | - | -€622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,107 | - | -€2,107 | |
| Other operating charges | 640/8 | €1,150 | €3,783 | +€2,634 | +229% |
| Gross operating margin | 9900 | €8,282 | -€5,777 | -€14,058 | |
| Operating profit (loss) | 9901 | €5,025 | -€9,560 | -€14,585 | |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €174 | €529 | +€355 | +204% |
| Recurring financial charges | 65 | €174 | €529 | +€355 | +204% |
| Profit (loss) for the period before taxes | 9903 | €4,876 | -€10,089 | -€14,965 | |
| Income taxes | 67/77 | €1,380 | - | -€1,380 | |
| Profit (loss) for the period | 9904 | €3,495 | -€10,089 | -€13,584 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,495 | -€10,089 | -€13,584 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.