Garage JOHNEN: what changed
Garage JOHNEN
Largest movements
- Tangible fixed assets -€29,676
down €29,676 (-63.2%), from €46,968 to €17,292
of which Plant, machinery and equipment: -€16,308
- Stocks and contracts +€20,513
up €20,513 (+132%), from €15,557 to €36,070
- Cash -€14,667
down €14,667 (-42.7%), from €34,365 to €19,699
mainly Stocks and contracts (-€20,513) and Other debts (-€13,703)
- Current investments +€5,005
up €5,005 (+226,479%), from €2 to €5,007
- Deferred charges and accrued income +€3,815
up €3,815 (+138%), from €2,763 to €6,579
- Other debts -€13,703
down €13,703 (-56.0%), from €24,483 to €10,780
- Profit (loss) carried forward +€8,403
up €8,403 (+26.1%), from -€32,180 to -€23,777
- Debts after one year -€5,429
down €5,429 (-14.4%), from €37,791 to €32,362
- Trade debts -€4,478
down €4,478 (-11.6%), from €38,666 to €34,188
- Accrued charges and deferred income +€1,668
up €1,668 (+634%), from €263 to €1,932
- Gross operating margin +€35,345
up €35,345 (+236%), from €14,987 to €50,332
- Depreciation -€13,317
down €13,317 (-43.4%), from €30,671 to €17,354
- Other operating charges +€5,275
up €5,275 (+31.3%), from €16,858 to €22,133
- Financial income -€912
down €912 (-99.4%), from €918 to €5
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,873 | €112,618 | -€13,254 | -10.5% |
| Fixed assets | 21/28 | €46,968 | €17,292 | -€29,676 | -63.2% |
| Tangible fixed assets | 22/27 | €46,968 | €17,292 | -€29,676 | -63.2% |
| Land and buildings | 22 | €5,472 | €4,562 | -€910 | -16.6% |
| Plant, machinery and equipment | 23 | €28,802 | €12,494 | -€16,308 | -56.6% |
| Furniture and vehicles | 24 | €12,695 | €236 | -€12,459 | -98.1% |
| Current assets | 29/58 | €78,904 | €95,326 | +€16,422 | +20.8% |
| Stocks and contracts in progress | 3 | €15,557 | €36,070 | +€20,513 | +132% |
| Stocks | 30/36 | €15,557 | €36,070 | +€20,513 | +132% |
| Amounts receivable within one year | 40/41 | €26,217 | €27,972 | +€1,755 | +6.7% |
| Trade receivables | 40 | €24,281 | €27,972 | +€3,691 | +15.2% |
| Other amounts receivable | 41 | €1,936 | - | -€1,936 | |
| Current investments | 50/53 | €2 | €5,007 | +€5,005 | +226,479% |
| Cash at bank and in hand | 54/58 | €34,365 | €19,699 | -€14,667 | -42.7% |
| Deferred charges and accrued income | 490/1 | €2,763 | €6,579 | +€3,815 | +138% |
| Total equity and liabilities | 10/49 | €125,873 | €112,618 | -€13,254 | -10.5% |
| Equity | 10/15 | €24,670 | €33,073 | +€8,403 | +34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,250 | €38,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,250 | €38,250 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€32,180 | -€23,777 | +€8,403 | +26.1% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €101,203 | €79,545 | -€21,657 | -21.4% |
| Amounts payable after more than one year | 17 | €37,791 | €32,362 | -€5,429 | -14.4% |
| Other amounts payable | 178/9 | €37,791 | €32,362 | -€5,429 | -14.4% |
| Amounts payable within one year | 42/48 | €63,148 | €45,252 | -€17,897 | -28.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €38,666 | €34,188 | -€4,478 | -11.6% |
| Suppliers | 440/4 | €38,666 | €34,188 | -€4,478 | -11.6% |
| Taxes, remuneration and social security | 45 | €0 | €284 | +€284 | |
| Taxes | 450/3 | €0 | €284 | +€284 | |
| Other amounts payable | 47/48 | €24,483 | €10,780 | -€13,703 | -56.0% |
| Accrued charges and deferred income | 492/3 | €263 | €1,932 | +€1,668 | +634% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,671 | €17,354 | -€13,317 | -43.4% |
| Other operating charges | 640/8 | €16,858 | €22,133 | +€5,275 | +31.3% |
| Gross operating margin | 9900 | €14,987 | €50,332 | +€35,345 | +236% |
| Operating profit (loss) | 9901 | -€32,541 | €10,845 | +€43,386 | |
| Financial income | 75/76B | €918 | €5 | -€912 | -99.4% |
| Recurring financial income | 75 | €918 | €5 | -€912 | -99.4% |
| Financial charges | 65/66B | €2,400 | €2,447 | +€47 | +2.0% |
| Recurring financial charges | 65 | €2,400 | €2,447 | +€47 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,024 | €8,403 | +€42,427 | |
| Profit (loss) for the period | 9904 | -€34,024 | €8,403 | +€42,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,024 | €8,403 | +€42,427 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.