JHON M BOSTON: 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.
JHON M BOSTON
Largest movements
- Tangible fixed assets -€37,372
down €37,372 (-5.5%), from €680,996 to €643,624
- Receivables within one year -€17,577
down €17,577 (-16.8%), from €104,882 to €87,305
of which Other amounts receivable: -€15,734
- Other debts -€26,596
down €26,596 (-3.3%), from €810,566 to €783,970
- Profit (loss) carried forward -€24,520
down €24,520 (-35.2%), from -€69,734 to -€94,255
- Gross operating margin +€71,527
up €71,527, from -€56,998 to €14,529
- Other operating charges -€7,566
down €7,566 (-75.1%), from €10,072 to €2,506
- Financial income +€900
new in 2025: €900
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 | €786,937 | €731,035 | -€55,901 | -7.1% |
| Fixed assets | 21/28 | €680,996 | €643,624 | -€37,372 | -5.5% |
| Tangible fixed assets | 22/27 | €680,996 | €643,624 | -€37,372 | -5.5% |
| Land and buildings | 22 | €680,996 | €643,624 | -€37,372 | -5.5% |
| Current assets | 29/58 | €105,941 | €87,411 | -€18,530 | -17.5% |
| Amounts receivable within one year | 40/41 | €104,882 | €87,305 | -€17,577 | -16.8% |
| Trade receivables | 40 | €1,844 | - | -€1,844 | |
| Other amounts receivable | 41 | €103,038 | €87,305 | -€15,734 | -15.3% |
| Cash at bank and in hand | 54/58 | €1,059 | €107 | -€952 | -89.9% |
| Total equity and liabilities | 10/49 | €786,937 | €731,035 | -€55,901 | -7.1% |
| Equity | 10/15 | -€51,134 | -€75,655 | -€24,520 | -48.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€69,734 | -€94,255 | -€24,520 | -35.2% |
| Amounts payable | 17/49 | €838,071 | €806,690 | -€31,381 | -3.7% |
| Amounts payable within one year | 42/48 | €838,071 | €806,690 | -€31,381 | -3.7% |
| Trade debts | 44 | €15,570 | €13,726 | -€1,844 | -11.8% |
| Suppliers | 440/4 | €15,570 | €13,726 | -€1,844 | -11.8% |
| Taxes, remuneration and social security | 45 | €11,935 | €8,994 | -€2,941 | -24.6% |
| Taxes | 450/3 | €11,935 | €8,994 | -€2,941 | -24.6% |
| Other amounts payable | 47/48 | €810,566 | €783,970 | -€26,596 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,372 | €37,372 | = | 0.0% |
| Other operating charges | 640/8 | €10,072 | €2,506 | -€7,566 | -75.1% |
| Gross operating margin | 9900 | -€56,998 | €14,529 | +€71,527 | |
| Operating profit (loss) | 9901 | -€104,442 | -€25,349 | +€79,092 | +75.7% |
| Financial income | 75/76B | - | €900 | +€900 | |
| Recurring financial income | 75 | - | €900 | +€900 | |
| Financial charges | 65/66B | €49 | €71 | +€22 | +44.4% |
| Recurring financial charges | 65 | €49 | €71 | +€22 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | -€104,491 | -€24,520 | +€79,970 | +76.5% |
| Profit (loss) for the period | 9904 | -€104,491 | -€24,520 | +€79,970 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,491 | -€24,520 | +€79,970 | +76.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.