H.JEHO: 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.
H.JEHO
Largest movements
- Cash +€31,949
up €31,949 (+139%), from €22,936 to €54,885
mainly Net result for the year (+€23,284) and Depreciation (+€11,166)
- Tangible fixed assets -€11,166
down €11,166 (-50.7%), from €22,018 to €10,853
- Reserves +€23,200
up €23,200 (+294%), from €7,900 to €31,100
- Debts after one year -€10,431
down €10,431 (-100%), from €10,431 to €0
- Tax, wage and social debts +€8,759
up €8,759 (+79.2%), from €11,063 to €19,822
- Accrued charges and deferred income -€1,787
down €1,787 (-84.4%), from €2,118 to €331
- Trade debts +€709
up €709 (+86.4%), from €820 to €1,529
- Gross operating margin +€18,511
up €18,511 (+58.8%), from €31,500 to €50,011
- Taxes +€4,682
up €4,682 (+51.7%), from €9,049 to €13,731
- Other operating charges -€678
down €678 (-42.9%), from €1,583 to €905
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 | €47,342 | €68,317 | +€20,974 | +44.3% |
| Fixed assets | 21/28 | €22,018 | €10,853 | -€11,166 | -50.7% |
| Tangible fixed assets | 22/27 | €22,018 | €10,853 | -€11,166 | -50.7% |
| Furniture and vehicles | 24 | €22,018 | €10,853 | -€11,166 | -50.7% |
| Current assets | 29/58 | €25,324 | €57,464 | +€32,140 | +127% |
| Amounts receivable within one year | 40/41 | €2,067 | €2,521 | +€454 | +22.0% |
| Trade receivables | 40 | €1,817 | €2,521 | +€705 | +38.8% |
| Other amounts receivable | 41 | €251 | €0 | -€251 | -100% |
| Cash at bank and in hand | 54/58 | €22,936 | €54,885 | +€31,949 | +139% |
| Deferred charges and accrued income | 490/1 | €321 | €58 | -€263 | -82.0% |
| Total equity and liabilities | 10/49 | €47,342 | €68,317 | +€20,974 | +44.3% |
| Equity | 10/15 | €12,916 | €36,200 | +€23,284 | +180% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,900 | €31,100 | +€23,200 | +294% |
| Distributable reserves | 133 | €7,900 | €31,100 | +€23,200 | +294% |
| Profit (loss) carried forward | 14 | €16 | €100 | +€84 | +537% |
| Amounts payable | 17/49 | €34,426 | €32,117 | -€2,310 | -6.7% |
| Amounts payable after more than one year | 17 | €10,431 | €0 | -€10,431 | -100% |
| Financial debts | 170/4 | €10,431 | €0 | -€10,431 | -100% |
| Amounts payable within one year | 42/48 | €21,877 | €31,785 | +€9,908 | +45.3% |
| Current portion of amounts payable after more than one year | 42 | €9,994 | €10,431 | +€437 | +4.4% |
| Trade debts | 44 | €820 | €1,529 | +€709 | +86.4% |
| Suppliers | 440/4 | €820 | €1,529 | +€709 | +86.4% |
| Taxes, remuneration and social security | 45 | €11,063 | €19,822 | +€8,759 | +79.2% |
| Taxes | 450/3 | €11,063 | €19,822 | +€8,759 | +79.2% |
| Other amounts payable | 47/48 | €0 | €3 | +€3 | |
| Accrued charges and deferred income | 492/3 | €2,118 | €331 | -€1,787 | -84.4% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,482 | €11,166 | -€316 | -2.8% |
| Other operating charges | 640/8 | €1,583 | €905 | -€678 | -42.9% |
| Gross operating margin | 9900 | €31,500 | €50,011 | +€18,511 | +58.8% |
| Operating profit (loss) | 9901 | €18,436 | €37,941 | +€19,506 | +106% |
| Financial income | 75/76B | €34 | €153 | +€119 | +346% |
| Recurring financial income | 75 | €34 | €153 | +€119 | +346% |
| Financial charges | 65/66B | €1,505 | €1,079 | -€427 | -28.4% |
| Recurring financial charges | 65 | €1,505 | €1,079 | -€427 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €16,964 | €37,016 | +€20,051 | +118% |
| Income taxes | 67/77 | €9,049 | €13,731 | +€4,682 | +51.7% |
| Profit (loss) for the period | 9904 | €7,916 | €23,284 | +€15,369 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €7,916 | €23,284 | +€15,369 | +194% |
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 27 October 2026 via checked.be.