JH Expertise Comptable: 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 Expertise Comptable
Largest movements
- Current investments +€132,803
up €132,803 (+531%), from €25,000 to €157,803
- Intangible fixed assets -€52,785
down €52,785 (-16.7%), from €316,601 to €263,816
- Receivables within one year +€33,302
up €33,302 (+48.3%), from €68,945 to €102,247
- Cash -€23,215
down €23,215 (-31.1%), from €74,696 to €51,481
mainly Contributions, distributions and other (-€143,750) and Current investments (-€132,803)
- Other debts +€142,779
up €142,779 (+11,319%), from €1,261 to €144,041
- Debts after one year -€85,052
down €85,052 (-29.1%), from €292,029 to €206,978
of which Financial debts: -€45,052
- Profit (loss) carried forward -€57,114
down €57,114 (-96.9%), from €58,966 to €1,852
- Tax, wage and social debts +€46,883
up €46,883 (+92.3%), from €50,772 to €97,655
- Reserves +€30,000
up €30,000 (+62.5%), from €48,000 to €78,000
- Gross operating margin +€22,637
up €22,637 (+11.5%), from €196,436 to €219,073
- Taxes +€4,599
up €4,599 (+13.4%), from €34,231 to €38,831
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 | €505,675 | €600,302 | +€94,628 | +18.7% |
| Fixed assets | 21/28 | €336,859 | €288,480 | -€48,379 | -14.4% |
| Intangible fixed assets | 21 | €316,601 | €263,816 | -€52,785 | -16.7% |
| Tangible fixed assets | 22/27 | - | €4,406 | +€4,406 | |
| Furniture and vehicles | 24 | - | €2,783 | +€2,783 | |
| Other tangible fixed assets | 26 | - | €1,623 | +€1,623 | |
| Financial fixed assets | 28 | €20,258 | €20,258 | = | 0.0% |
| Current assets | 29/58 | €168,815 | €311,822 | +€143,007 | +84.7% |
| Amounts receivable within one year | 40/41 | €68,945 | €102,247 | +€33,302 | +48.3% |
| Trade receivables | 40 | €68,945 | €102,247 | +€33,302 | +48.3% |
| Current investments | 50/53 | €25,000 | €157,803 | +€132,803 | +531% |
| Cash at bank and in hand | 54/58 | €74,696 | €51,481 | -€23,215 | -31.1% |
| Deferred charges and accrued income | 490/1 | €174 | €292 | +€118 | +67.7% |
| Total equity and liabilities | 10/49 | €505,675 | €600,302 | +€94,628 | +18.7% |
| Equity | 10/15 | €108,966 | €81,852 | -€27,114 | -24.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €48,000 | €78,000 | +€30,000 | +62.5% |
| Distributable reserves | 133 | €48,000 | €78,000 | +€30,000 | +62.5% |
| Profit (loss) carried forward | 14 | €58,966 | €1,852 | -€57,114 | -96.9% |
| Amounts payable | 17/49 | €396,708 | €518,450 | +€121,742 | +30.7% |
| Amounts payable after more than one year | 17 | €292,029 | €206,978 | -€85,052 | -29.1% |
| Financial debts | 170/4 | €252,029 | €206,978 | -€45,052 | -17.9% |
| Other amounts payable | 178/9 | €40,000 | - | -€40,000 | |
| Amounts payable within one year | 42/48 | €104,679 | €311,461 | +€206,782 | +198% |
| Current portion of amounts payable after more than one year | 42 | €43,396 | €45,052 | +€1,656 | +3.8% |
| Trade debts | 44 | €9,249 | €24,713 | +€15,464 | +167% |
| Suppliers | 440/4 | €9,249 | €24,713 | +€15,464 | +167% |
| Taxes, remuneration and social security | 45 | €50,772 | €97,655 | +€46,883 | +92.3% |
| Taxes | 450/3 | €50,772 | €97,655 | +€46,883 | +92.3% |
| Other amounts payable | 47/48 | €1,261 | €144,041 | +€142,779 | +11,319% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,785 | €53,913 | +€1,128 | +2.1% |
| Other operating charges | 640/8 | €248 | €201 | -€47 | -18.9% |
| Gross operating margin | 9900 | €196,436 | €219,073 | +€22,637 | +11.5% |
| Operating profit (loss) | 9901 | €143,402 | €164,959 | +€21,556 | +15.0% |
| Financial income | 75/76B | €353 | €1,164 | +€811 | +230% |
| Recurring financial income | 75 | €353 | €1,164 | +€811 | +230% |
| Financial charges | 65/66B | €10,883 | €10,656 | -€226 | -2.1% |
| Recurring financial charges | 65 | €10,883 | €10,656 | -€226 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €132,872 | €155,467 | +€22,594 | +17.0% |
| Income taxes | 67/77 | €34,231 | €38,831 | +€4,599 | +13.4% |
| Profit (loss) for the period | 9904 | €98,641 | €116,636 | +€17,995 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,641 | €116,636 | +€17,995 | +18.2% |
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 17 October 2026 via checked.be.