J.H. AGENCY: what changed
What changed
J.H. AGENCY
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€44,943
2024 · €39,657+€5,286
Equity
€6,201
2024 · €31,700-€25,499
Cash
€42,924
2024 · €26,657+€16,267
Balance sheet total
€137,583
2024 · €132,883+€4,700
Largest movements
Assets
- Cash +€16,267
up €16,267 (+61.0%), from €26,657 to €42,924
mainly Net result for the year (+€44,943) and Other debts (+€30,784)
- Tangible fixed assets -€9,211
down €9,211 (-24.2%), from €38,081 to €28,871
Equity and liabilities
- Other debts +€30,784
up €30,784 (+77.6%), from €39,658 to €70,442
- Reserves -€25,500
no longer reported in 2025 (was €25,500)
- Debts after one year -€10,781
down €10,781 (-56.2%), from €19,184 to €8,403
- Tax, wage and social debts +€8,057
up €8,057 (+35.8%), from €22,518 to €30,575
- Short-term financial debts +€2,550
up €2,550 (+34.6%), from €7,364 to €9,915
Income statement
- Gross operating margin +€6,103
up €6,103 (+9.4%), from €65,127 to €71,230
- Taxes +€1,088
up €1,088 (+9.3%), from €11,643 to €12,732
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.
Result 2024
€39,657
Gross operating margin
+€6,103
Depreciation
-€370
Other operating charges
-€19
Financial income
+€17
Financial charges
+€644
Taxes
-€1,088
Result 2025
€44,943
raises the resultlowers the result
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.
From operations
+€96,100
Investment
-€1,624
Financing
-€78,209
Cash 2024
€26,657
From operations (derived)
+€96,100
Net result for the year
+€44,943
Depreciation
+€10,834
Receivables within one year
+€1,193
Deferred charges and accrued income
+€1,164
Trade debts
-€875
Tax, wage and social debts
+€8,057
Other debts
+€30,784
Investment (derived)
-€1,624
Investment in fixed assets (net)
-€1,624
Financing
-€78,209
Debts after one year
-€10,781
Current portion of long-term debt
+€464
Short-term financial debts
+€2,550
Contributions, distributions and other
-€70,442
Cash 2025
€42,924
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,883 | €137,583 | +€4,700 | +3.5% |
| Fixed assets | 21/28 | €38,106 | €28,896 | -€9,211 | -24.2% |
| Tangible fixed assets | 22/27 | €38,081 | €28,871 | -€9,211 | -24.2% |
| Furniture and vehicles | 24 | €38,081 | €28,871 | -€9,211 | -24.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €94,777 | €108,687 | +€13,910 | +14.7% |
| Amounts receivable within one year | 40/41 | €66,165 | €64,972 | -€1,193 | -1.8% |
| Trade receivables | 40 | €9,614 | €7,431 | -€2,183 | -22.7% |
| Other amounts receivable | 41 | €56,551 | €57,541 | +€989 | +1.7% |
| Cash at bank and in hand | 54/58 | €26,657 | €42,924 | +€16,267 | +61.0% |
| Deferred charges and accrued income | 490/1 | €1,955 | €792 | -€1,164 | -59.5% |
| Total equity and liabilities | 10/49 | €132,883 | €137,583 | +€4,700 | +3.5% |
| Equity | 10/15 | €31,700 | €6,201 | -€25,499 | -80.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,500 | - | -€25,500 | |
| Non-distributable reserves | 130/1 | €25,500 | - | -€25,500 | |
| Other | 1319 | €25,500 | - | -€25,500 | |
| Profit (loss) carried forward | 14 | €0 | €1 | +€1 | +4,450% |
| Amounts payable | 17/49 | €101,183 | €131,382 | +€30,199 | +29.8% |
| Amounts payable after more than one year | 17 | €19,184 | €8,403 | -€10,781 | -56.2% |
| Financial debts | 170/4 | €19,184 | €8,403 | -€10,781 | -56.2% |
| Amounts payable within one year | 42/48 | €81,999 | €122,979 | +€40,980 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €10,317 | €10,781 | +€464 | +4.5% |
| Financial debts | 43 | €7,364 | €9,915 | +€2,550 | +34.6% |
| Credit institutions | 430/8 | €7,364 | €9,915 | +€2,550 | +34.6% |
| Trade debts | 44 | €2,142 | €1,267 | -€875 | -40.9% |
| Suppliers | 440/4 | €2,142 | €1,267 | -€875 | -40.9% |
| Taxes, remuneration and social security | 45 | €22,518 | €30,575 | +€8,057 | +35.8% |
| Taxes | 450/3 | €22,518 | €30,575 | +€8,057 | +35.8% |
| Other amounts payable | 47/48 | €39,658 | €70,442 | +€30,784 | +77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,464 | €10,834 | +€370 | +3.5% |
| Other operating charges | 640/8 | €168 | €186 | +€19 | +11.0% |
| Gross operating margin | 9900 | €65,127 | €71,230 | +€6,103 | +9.4% |
| Operating profit (loss) | 9901 | €54,496 | €60,209 | +€5,714 | +10.5% |
| Financial income | 75/76B | €29 | €46 | +€17 | +57.3% |
| Recurring financial income | 75 | €29 | €46 | +€17 | +57.3% |
| Financial charges | 65/66B | €3,225 | €2,581 | -€644 | -20.0% |
| Recurring financial charges | 65 | €3,225 | €2,581 | -€644 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €51,300 | €57,675 | +€6,374 | +12.4% |
| Income taxes | 67/77 | €11,643 | €12,732 | +€1,088 | +9.3% |
| Profit (loss) for the period | 9904 | €39,657 | €44,943 | +€5,286 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,657 | €44,943 | +€5,286 | +13.3% |
Next steps
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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 7 November 2026 via checked.be.