JH SOINS: 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 SOINS
Largest movements
- Tangible fixed assets -€9,979
down €9,979 (-50.0%), from €19,959 to €9,979
- Receivables within one year +€8,419
up €8,419 (+11.2%), from €74,908 to €83,327
of which Other amounts receivable: +€8,980
- Deferred charges and accrued income +€1,153
up €1,153 (+11.7%), from €9,848 to €11,001
- Profit (loss) carried forward +€30,528
up €30,528 (+63.8%), from €47,823 to €78,351
- Trade debts -€12,414
down €12,414 (-59.3%), from €20,940 to €8,527
- Current portion of long-term debt -€10,088
down €10,088 (-46.1%), from €21,870 to €11,782
- Tax, wage and social debts -€8,383
down €8,383 (-60.2%), from €13,920 to €5,538
of which Taxes: -€6,223
- Gross operating margin +€13,960
up €13,960 (+31.1%), from €44,938 to €58,898
- Taxes +€5,896
up €5,896 (+61.1%), from €9,642 to €15,538
- Financial charges +€1,474
up €1,474 (+932.7%), from €158 to €1,632
- Other operating charges +€1,252
new in 2025: €1,252
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.
Cash bridge derived
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 | €107,554 | €107,198 | -€356 | -0.3% |
| Fixed assets | 21/28 | €19,959 | €9,979 | -€9,979 | -50.0% |
| Tangible fixed assets | 22/27 | €19,959 | €9,979 | -€9,979 | -50.0% |
| Furniture and vehicles | 24 | €19,959 | €9,979 | -€9,979 | -50.0% |
| Current assets | 29/58 | €87,595 | €97,218 | +€9,623 | +11.0% |
| Amounts receivable within one year | 40/41 | €74,908 | €83,327 | +€8,419 | +11.2% |
| Trade receivables | 40 | €560 | - | -€560 | |
| Other amounts receivable | 41 | €74,348 | €83,327 | +€8,980 | +12.1% |
| Cash at bank and in hand | 54/58 | €2,839 | €2,890 | +€51 | +1.8% |
| Deferred charges and accrued income | 490/1 | €9,848 | €11,001 | +€1,153 | +11.7% |
| Total equity and liabilities | 10/49 | €107,554 | €107,198 | -€356 | -0.3% |
| Equity | 10/15 | €50,823 | €81,351 | +€30,528 | +60.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,823 | €78,351 | +€30,528 | +63.8% |
| Amounts payable | 17/49 | €56,731 | €25,846 | -€30,885 | -54.4% |
| Amounts payable within one year | 42/48 | €56,731 | €25,846 | -€30,885 | -54.4% |
| Current portion of amounts payable after more than one year | 42 | €21,870 | €11,782 | -€10,088 | -46.1% |
| Trade debts | 44 | €20,940 | €8,527 | -€12,414 | -59.3% |
| Suppliers | 440/4 | €20,940 | €8,527 | -€12,414 | -59.3% |
| Taxes, remuneration and social security | 45 | €13,920 | €5,538 | -€8,383 | -60.2% |
| Taxes | 450/3 | €11,761 | €5,538 | -€6,223 | -52.9% |
| Remuneration and social security | 454/9 | €2,160 | - | -€2,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,979 | €9,979 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,252 | +€1,252 | |
| Gross operating margin | 9900 | €44,938 | €58,898 | +€13,960 | +31.1% |
| Operating profit (loss) | 9901 | €34,959 | €47,667 | +€12,708 | +36.4% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €158 | €1,632 | +€1,474 | +932.7% |
| Recurring financial charges | 65 | €158 | €1,632 | +€1,474 | +932.7% |
| Profit (loss) for the period before taxes | 9903 | €34,801 | €46,066 | +€11,265 | +32.4% |
| Income taxes | 67/77 | €9,642 | €15,538 | +€5,896 | +61.1% |
| Profit (loss) for the period | 9904 | €25,159 | €30,528 | +€5,369 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,159 | €30,528 | +€5,369 | +21.3% |
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 11 October 2026 via checked.be.