JHONSON: 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.
JHONSON
Largest movements
- Receivables within one year -€48,988
down €48,988 (-86.1%), from €56,928 to €7,940
of which Trade receivables: -€54,770
- Tangible fixed assets -€3,454
down €3,454 (-22.8%), from €15,164 to €11,710
of which Other tangible fixed assets: -€2,855
- Cash +€1,612
up €1,612 (+4.5%), from €36,138 to €37,749
mainly Receivables within one year (+€48,988) and Tax, wage and social debts (+€7,405)
- Trade debts -€36,912
down €36,912 (-89.5%), from €41,246 to €4,334
- Advances received -€26,050
down €26,050 (-85.2%), from €30,575 to €4,525
- Tax, wage and social debts +€7,405
up €7,405 (+146.2%), from €5,064 to €12,469
of which Remuneration and social security: +€6,154
- Other debts +€3,115
up €3,115 (+212.8%), from €1,464 to €4,579
- Accrued charges and deferred income +€1,133
new in 2025: €1,133
- Gross operating margin +€5,579
up €5,579 (+14.2%), from €39,259 to €44,838
- Staff costs +€4,008
up €4,008 (+11.2%), from €35,660 to €39,668
- Other operating charges -€1,708
down €1,708 (-73.2%), from €2,334 to €626
- Depreciation +€1,250
up €1,250 (+56.7%), from €2,204 to €3,454
- Taxes -€750
no longer reported in 2025 (was €750)
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 | €108,968 | €58,138 | -€50,831 | -46.6% |
| Fixed assets | 21/28 | €15,903 | €12,449 | -€3,454 | -21.7% |
| Tangible fixed assets | 22/27 | €15,164 | €11,710 | -€3,454 | -22.8% |
| Furniture and vehicles | 24 | €3,035 | €2,436 | -€599 | -19.7% |
| Other tangible fixed assets | 26 | €12,130 | €9,274 | -€2,855 | -23.5% |
| Financial fixed assets | 28 | €739 | €739 | = | 0.0% |
| Current assets | 29/58 | €93,066 | €45,689 | -€47,377 | -50.9% |
| Amounts receivable within one year | 40/41 | €56,928 | €7,940 | -€48,988 | -86.1% |
| Trade receivables | 40 | €54,770 | - | -€54,770 | |
| Other amounts receivable | 41 | €2,158 | €7,940 | +€5,782 | +268.0% |
| Cash at bank and in hand | 54/58 | €36,138 | €37,749 | +€1,612 | +4.5% |
| Total equity and liabilities | 10/49 | €108,968 | €58,138 | -€50,831 | -46.6% |
| Equity | 10/15 | €30,620 | €31,099 | +€478 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €639 | €639 | = | 0.0% |
| Non-distributable reserves | 130/1 | €639 | €639 | = | 0.0% |
| Reserves not available under the articles | 1311 | €639 | €639 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,390 | €11,868 | +€478 | +4.2% |
| Amounts payable | 17/49 | €78,348 | €27,039 | -€51,309 | -65.5% |
| Amounts payable within one year | 42/48 | €78,348 | €25,906 | -€52,442 | -66.9% |
| Trade debts | 44 | €41,246 | €4,334 | -€36,912 | -89.5% |
| Suppliers | 440/4 | €41,246 | €4,334 | -€36,912 | -89.5% |
| Advances received on contracts in progress | 46 | €30,575 | €4,525 | -€26,050 | -85.2% |
| Taxes, remuneration and social security | 45 | €5,064 | €12,469 | +€7,405 | +146.2% |
| Taxes | 450/3 | €750 | €2,001 | +€1,251 | +166.7% |
| Remuneration and social security | 454/9 | €4,313 | €10,468 | +€6,154 | +142.7% |
| Other amounts payable | 47/48 | €1,464 | €4,579 | +€3,115 | +212.8% |
| Accrued charges and deferred income | 492/3 | - | €1,133 | +€1,133 | |
| Remuneration, social security and pensions | 62 | €35,660 | €39,668 | +€4,008 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,204 | €3,454 | +€1,250 | +56.7% |
| Other operating charges | 640/8 | €2,334 | €626 | -€1,708 | -73.2% |
| Gross operating margin | 9900 | €39,259 | €44,838 | +€5,579 | +14.2% |
| Operating profit (loss) | 9901 | -€939 | €1,090 | +€2,029 | |
| Financial charges | 65/66B | €630 | €612 | -€18 | -2.9% |
| Recurring financial charges | 65 | €630 | €612 | -€18 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,569 | €478 | +€2,047 | |
| Income taxes | 67/77 | €750 | - | -€750 | |
| Profit (loss) for the period | 9904 | -€2,319 | €478 | +€2,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,319 | €478 | +€2,797 |
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.