JH Solution: what changed
Two fiscal 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 Solution
Largest movements
- Tangible fixed assets -€999
down €999 (-21.5%), from €4,654 to €3,655
- Receivables within one year -€727
down €727 (-88.3%), from €824 to €97
of which Other amounts receivable: -€824
- Deferred charges and accrued income -€210
no longer reported in 2025 (was €210)
- Profit (loss) carried forward -€1,333
down €1,333 (-10.8%), from -€12,334 to -€13,667
- Other debts -€469
down €469 (-2.8%), from €16,468 to €15,999
- Trade debts -€299
no longer reported in 2025 (was €299)
- Tax, wage and social debts +€164
up €164 (+85.1%), from €193 to €357
- Gross operating margin +€3,764
up €3,764, from -€3,538 to €226
- Depreciation +€658
up €658 (+192.8%), from €341 to €999
- Taxes -€193
no longer reported in 2025 (was €193)
- Other operating charges +€42
up €42 (+8.7%), from €478 to €520
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 | €7,724 | €5,788 | -€1,936 | -25.1% |
| Fixed assets | 21/28 | €4,654 | €3,655 | -€999 | -21.5% |
| Tangible fixed assets | 22/27 | €4,654 | €3,655 | -€999 | -21.5% |
| Plant, machinery and equipment | 23 | €4,654 | €3,655 | -€999 | -21.5% |
| Current assets | 29/58 | €3,070 | €2,134 | -€937 | -30.5% |
| Amounts receivable within one year | 40/41 | €824 | €97 | -€727 | -88.3% |
| Trade receivables | 40 | - | €97 | +€97 | |
| Other amounts receivable | 41 | €824 | - | -€824 | |
| Cash at bank and in hand | 54/58 | €2,036 | €2,037 | +€1 | 0.0% |
| Deferred charges and accrued income | 490/1 | €210 | - | -€210 | |
| Total equity and liabilities | 10/49 | €7,724 | €5,788 | -€1,936 | -25.1% |
| Equity | 10/15 | -€9,235 | -€10,568 | -€1,333 | -14.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €2,598 | €2,598 | = | 0.0% |
| Distributable reserves | 133 | €2,598 | €2,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,334 | -€13,667 | -€1,333 | -10.8% |
| Amounts payable | 17/49 | €16,960 | €16,357 | -€603 | -3.6% |
| Amounts payable within one year | 42/48 | €16,960 | €16,357 | -€603 | -3.6% |
| Trade debts | 44 | €299 | - | -€299 | |
| Suppliers | 440/4 | €299 | - | -€299 | |
| Taxes, remuneration and social security | 45 | €193 | €357 | +€164 | +85.1% |
| Taxes | 450/3 | €193 | €357 | +€164 | +85.1% |
| Other amounts payable | 47/48 | €16,468 | €15,999 | -€469 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €999 | +€658 | +192.8% |
| Other operating charges | 640/8 | €478 | €520 | +€42 | +8.7% |
| Gross operating margin | 9900 | -€3,538 | €226 | +€3,764 | |
| Operating profit (loss) | 9901 | -€4,357 | -€1,292 | +€3,064 | +70.3% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,396 | -€1,333 | +€3,063 | +69.7% |
| Income taxes | 67/77 | €193 | - | -€193 | |
| Profit (loss) for the period | 9904 | -€4,589 | -€1,333 | +€3,256 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,589 | -€1,333 | +€3,256 | +71.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.