JH DETAILING: 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.
JH DETAILING
Largest movements
- Current investments -€80,000
no longer reported in 2025 (was €80,000)
- Financial fixed assets +€72,000
new in 2025: €72,000
- Cash -€8,184
down €8,184 (-99.4%), from €8,232 to €48
mainly Investment in fixed assets (net) (-€74,355) and Debts after one year (-€15,039)
- Receivables within one year +€1,662
up €1,662 (+31.7%), from €5,251 to €6,912
of which Trade receivables: +€2,456
- Debts after one year -€15,039
down €15,039 (-32.0%), from €47,000 to €31,961
- Other debts +€12,282
up €12,282 (+92.7%), from €13,256 to €25,537
- Profit (loss) carried forward -€10,037
down €10,037 (-78.1%), from €12,859 to €2,822
- Tax, wage and social debts -€1,445
down €1,445 (-21.2%), from €6,811 to €5,365
- Gross operating margin -€28,598
down €28,598, from €22,100 to -€6,498
- Taxes -€3,142
down €3,142 (-97.7%), from €3,215 to €73
- Other operating charges -€1,005
down €1,005 (-62.4%), from €1,612 to €607
- Depreciation +€547
up €547 (+27.9%), from €1,958 to €2,505
- Financial charges +€227
up €227 (+178%), from €127 to €354
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 | €95,341 | €80,668 | -€14,673 | -15.4% |
| Fixed assets | 21/28 | €1,858 | €73,708 | +€71,849 | +3,867% |
| Tangible fixed assets | 22/27 | €1,858 | €1,708 | -€151 | -8.1% |
| Plant, machinery and equipment | 23 | €1,858 | €1,708 | -€151 | -8.1% |
| Financial fixed assets | 28 | - | €72,000 | +€72,000 | |
| Current assets | 29/58 | €93,483 | €6,961 | -€86,522 | -92.6% |
| Amounts receivable within one year | 40/41 | €5,251 | €6,912 | +€1,662 | +31.7% |
| Trade receivables | 40 | €3,057 | €5,513 | +€2,456 | +80.4% |
| Other amounts receivable | 41 | €2,194 | €1,399 | -€795 | -36.2% |
| Current investments | 50/53 | €80,000 | - | -€80,000 | |
| Cash at bank and in hand | 54/58 | €8,232 | €48 | -€8,184 | -99.4% |
| Total equity and liabilities | 10/49 | €95,341 | €80,668 | -€14,673 | -15.4% |
| Equity | 10/15 | €14,859 | €4,822 | -€10,037 | -67.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,859 | €2,822 | -€10,037 | -78.1% |
| Amounts payable | 17/49 | €80,482 | €75,847 | -€4,635 | -5.8% |
| Amounts payable after more than one year | 17 | €47,000 | €31,961 | -€15,039 | -32.0% |
| Financial debts | 170/4 | €47,000 | €31,961 | -€15,039 | -32.0% |
| Amounts payable within one year | 42/48 | €33,482 | €43,886 | +€10,404 | +31.1% |
| Financial debts | 43 | €12,000 | €12,036 | +€36 | +0.3% |
| Credit institutions | 430/8 | - | €12,036 | +€12,036 | |
| Other loans | 439 | €12,000 | - | -€12,000 | |
| Trade debts | 44 | €1,415 | €947 | -€469 | -33.1% |
| Suppliers | 440/4 | €1,415 | €947 | -€469 | -33.1% |
| Taxes, remuneration and social security | 45 | €6,811 | €5,365 | -€1,445 | -21.2% |
| Taxes | 450/3 | €6,811 | €5,365 | -€1,445 | -21.2% |
| Other amounts payable | 47/48 | €13,256 | €25,537 | +€12,282 | +92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,958 | €2,505 | +€547 | +27.9% |
| Other operating charges | 640/8 | €1,612 | €607 | -€1,005 | -62.4% |
| Gross operating margin | 9900 | €22,100 | -€6,498 | -€28,598 | |
| Operating profit (loss) | 9901 | €18,529 | -€9,610 | -€28,140 | |
| Financial income | 75/76B | €5 | €1 | -€4 | -87.6% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -87.6% |
| Financial charges | 65/66B | €127 | €354 | +€227 | +178% |
| Recurring financial charges | 65 | €127 | €354 | +€227 | +178% |
| Profit (loss) for the period before taxes | 9903 | €18,407 | -€9,964 | -€28,371 | |
| Income taxes | 67/77 | €3,215 | €73 | -€3,142 | -97.7% |
| Profit (loss) for the period | 9904 | €15,192 | -€10,037 | -€25,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,192 | -€10,037 | -€25,230 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.