JO-HANNAH: 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.
JO-HANNAH
Largest movements
- Receivables within one year +€8,533
up €8,533 (+13.0%), from €65,554 to €74,087
of which Other amounts receivable: +€4,451
- Cash +€8,377
up €8,377 (+115%), from €7,276 to €15,653
mainly Net result for the year (+€8,897) and Deferred charges and accrued income (+€7,301)
- Deferred charges and accrued income -€7,301
down €7,301 (-86.4%), from €8,448 to €1,148
- Financial fixed assets +€3,600
new in 2025: €3,600
- Tangible fixed assets -€2,725
down €2,725 (-29.0%), from €9,388 to €6,663
of which Plant, machinery and equipment: -€1,451
- Profit (loss) carried forward +€8,897
up €8,897 (+17.0%), from €52,301 to €61,198
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts +€3,720
up €3,720 (+287%), from €1,296 to €5,016
- Tax, wage and social debts +€2,868
up €2,868 (+35.4%), from €8,109 to €10,977
- Gross operating margin -€13,066
down €13,066 (-43.4%), from €30,074 to €17,008
- Taxes -€1,923
down €1,923 (-29.1%), from €6,608 to €4,686
- Financial charges +€566
up €566 (+477%), from €119 to €685
- Depreciation +€518
up €518 (+23.5%), from €2,207 to €2,725
- Financial income -€454
down €454 (-26.4%), from €1,718 to €1,264
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 | €90,667 | €101,151 | +€10,484 | +11.6% |
| Fixed assets | 21/28 | €9,388 | €10,263 | +€875 | +9.3% |
| Tangible fixed assets | 22/27 | €9,388 | €6,663 | -€2,725 | -29.0% |
| Plant, machinery and equipment | 23 | €5,598 | €4,147 | -€1,451 | -25.9% |
| Furniture and vehicles | 24 | €3,790 | €2,516 | -€1,274 | -33.6% |
| Financial fixed assets | 28 | - | €3,600 | +€3,600 | |
| Current assets | 29/58 | €81,279 | €90,888 | +€9,609 | +11.8% |
| Amounts receivable within one year | 40/41 | €65,554 | €74,087 | +€8,533 | +13.0% |
| Trade receivables | 40 | €7,413 | €11,495 | +€4,082 | +55.1% |
| Other amounts receivable | 41 | €58,141 | €62,592 | +€4,451 | +7.7% |
| Cash at bank and in hand | 54/58 | €7,276 | €15,653 | +€8,377 | +115% |
| Deferred charges and accrued income | 490/1 | €8,448 | €1,148 | -€7,301 | -86.4% |
| Total equity and liabilities | 10/49 | €90,667 | €101,151 | +€10,484 | +11.6% |
| Equity | 10/15 | €72,761 | €81,658 | +€8,897 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,301 | €61,198 | +€8,897 | +17.0% |
| Amounts payable | 17/49 | €17,905 | €19,493 | +€1,587 | +8.9% |
| Amounts payable within one year | 42/48 | €17,905 | €19,493 | +€1,587 | +8.9% |
| Financial debts | 43 | €3,500 | €3,500 | = | 0.0% |
| Other loans | 439 | €3,500 | €3,500 | = | 0.0% |
| Trade debts | 44 | €1,296 | €5,016 | +€3,720 | +287% |
| Suppliers | 440/4 | €1,296 | €5,016 | +€3,720 | +287% |
| Taxes, remuneration and social security | 45 | €8,109 | €10,977 | +€2,868 | +35.4% |
| Taxes | 450/3 | €8,109 | €10,977 | +€2,868 | +35.4% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €2,725 | +€518 | +23.5% |
| Other operating charges | 640/8 | €1,470 | €1,280 | -€190 | -13.0% |
| Gross operating margin | 9900 | €30,074 | €17,008 | -€13,066 | -43.4% |
| Operating profit (loss) | 9901 | €26,397 | €13,003 | -€13,394 | -50.7% |
| Financial income | 75/76B | €1,718 | €1,264 | -€454 | -26.4% |
| Recurring financial income | 75 | €1,718 | €1,264 | -€454 | -26.4% |
| Financial charges | 65/66B | €119 | €685 | +€566 | +477% |
| Recurring financial charges | 65 | €119 | €685 | +€566 | +477% |
| Profit (loss) for the period before taxes | 9903 | €27,996 | €13,583 | -€14,414 | -51.5% |
| Income taxes | 67/77 | €6,608 | €4,686 | -€1,923 | -29.1% |
| Profit (loss) for the period | 9904 | €21,388 | €8,897 | -€12,491 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,388 | €8,897 | -€12,491 | -58.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.