JHCO: 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.
JHCO
Largest movements
- Cash -€11,776
down €11,776 (-68.5%), from €17,191 to €5,416
mainly Other debts (-€9,577) and Receivables within one year (-€8,339)
- Receivables within one year +€8,339
up €8,339 (+502.3%), from €1,660 to €10,000
of which Other amounts receivable: +€6,672
- Other debts -€9,577
no longer reported in 2025 (was €9,577)
- Profit (loss) carried forward +€6,101
up €6,101 (+52.6%), from -€11,588 to -€5,487
- Gross operating margin +€913
up €913 (+14.6%), from €6,268 to €7,181
- Depreciation -€625
no longer reported in 2025 (was €625)
- Other operating charges -€568
no longer reported in 2025 (was €568)
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 | €18,852 | €15,415 | -€3,436 | -18.2% |
| Current assets | 29/58 | €18,852 | €15,415 | -€3,436 | -18.2% |
| Amounts receivable within one year | 40/41 | €1,660 | €10,000 | +€8,339 | +502.3% |
| Trade receivables | 40 | €1,600 | €3,267 | +€1,667 | +104.2% |
| Other amounts receivable | 41 | €60 | €6,733 | +€6,672 | +11055.8% |
| Cash at bank and in hand | 54/58 | €17,191 | €5,416 | -€11,776 | -68.5% |
| Total equity and liabilities | 10/49 | €18,852 | €15,415 | -€3,436 | -18.2% |
| Equity | 10/15 | €8,872 | €14,973 | +€6,101 | +68.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€11,588 | -€5,487 | +€6,101 | +52.6% |
| Amounts payable | 17/49 | €9,979 | €442 | -€9,537 | -95.6% |
| Amounts payable within one year | 42/48 | €9,979 | €442 | -€9,537 | -95.6% |
| Trade debts | 44 | €32 | - | -€32 | |
| Suppliers | 440/4 | €32 | - | -€32 | |
| Taxes, remuneration and social security | 45 | €371 | €442 | +€72 | +19.4% |
| Taxes | 450/3 | €371 | €442 | +€72 | +19.4% |
| Other amounts payable | 47/48 | €9,577 | - | -€9,577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | - | -€625 | |
| Other operating charges | 640/8 | €568 | - | -€568 | |
| Non-recurring operating charges | 66A | - | €652 | +€652 | |
| Gross operating margin | 9900 | €6,268 | €7,181 | +€913 | +14.6% |
| Operating profit (loss) | 9901 | €5,075 | €6,529 | +€1,454 | +28.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €120 | €68 | -€52 | -43.4% |
| Recurring financial charges | 65 | €120 | €68 | -€52 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €4,956 | €6,461 | +€1,505 | +30.4% |
| Income taxes | 67/77 | €314 | €361 | +€47 | +14.9% |
| Profit (loss) for the period | 9904 | €4,642 | €6,101 | +€1,459 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,642 | €6,101 | +€1,459 | +31.4% |
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 12 October 2026 via checked.be.