JOH CONSULT: 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.
JOH CONSULT
Largest movements
- Cash -€15,208
down €15,208 (-31.0%), from €49,080 to €33,872
mainly Investment in fixed assets (net) (-€21,513) and Other debts (-€16,398)
- Tangible fixed assets +€13,651
up €13,651 (+311%), from €4,390 to €18,041
of which Furniture and vehicles: +€14,351
- Receivables within one year -€10,289
down €10,289 (-84.1%), from €12,238 to €1,949
of which Trade receivables: -€10,370
- Other debts -€16,398
down €16,398 (-98.3%), from €16,681 to €283
- Reserves +€13,500
up €13,500 (+37.5%), from €36,000 to €49,500
- Contributions -€7,000
down €7,000 (-70.0%), from €10,000 to €3,000
- Tax, wage and social debts -€1,429
down €1,429 (-27.3%), from €5,243 to €3,814
- Gross operating margin +€9,020
up €9,020 (+45.1%), from €19,985 to €29,005
- Depreciation +€4,424
up €4,424 (+129%), from €3,438 to €7,862
- Financial income -€2,208
no longer reported in 2025 (was €2,208)
- Taxes +€1,739
up €1,739 (+35.4%), from €4,916 to €6,655
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 | €68,718 | €57,032 | -€11,686 | -17.0% |
| Fixed assets | 21/28 | €5,290 | €18,941 | +€13,651 | +258% |
| Tangible fixed assets | 22/27 | €4,390 | €18,041 | +€13,651 | +311% |
| Furniture and vehicles | 24 | €2,808 | €17,158 | +€14,351 | +511% |
| Other tangible fixed assets | 26 | €1,582 | €882 | -€700 | -44.2% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €63,428 | €38,091 | -€25,336 | -39.9% |
| Amounts receivable within one year | 40/41 | €12,238 | €1,949 | -€10,289 | -84.1% |
| Trade receivables | 40 | €10,975 | €605 | -€10,370 | -94.5% |
| Other amounts receivable | 41 | €1,264 | €1,344 | +€81 | +6.4% |
| Cash at bank and in hand | 54/58 | €49,080 | €33,872 | -€15,208 | -31.0% |
| Deferred charges and accrued income | 490/1 | €2,110 | €2,271 | +€161 | +7.6% |
| Total equity and liabilities | 10/49 | €68,718 | €57,032 | -€11,686 | -17.0% |
| Equity | 10/15 | €46,000 | €52,500 | +€6,500 | +14.1% |
| Contributions | 10/11 | €10,000 | €3,000 | -€7,000 | -70.0% |
| Reserves | 13 | €36,000 | €49,500 | +€13,500 | +37.5% |
| Distributable reserves | 133 | €36,000 | €49,500 | +€13,500 | +37.5% |
| Amounts payable | 17/49 | €22,718 | €4,532 | -€18,186 | -80.1% |
| Amounts payable within one year | 42/48 | €22,718 | €4,532 | -€18,186 | -80.1% |
| Trade debts | 44 | €794 | €435 | -€358 | -45.1% |
| Suppliers | 440/4 | €794 | €435 | -€358 | -45.1% |
| Taxes, remuneration and social security | 45 | €5,243 | €3,814 | -€1,429 | -27.3% |
| Taxes | 450/3 | €5,243 | €3,814 | -€1,429 | -27.3% |
| Other amounts payable | 47/48 | €16,681 | €283 | -€16,398 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,438 | €7,862 | +€4,424 | +129% |
| Other operating charges | 640/8 | €569 | €748 | +€179 | +31.3% |
| Gross operating margin | 9900 | €19,985 | €29,005 | +€9,020 | +45.1% |
| Operating profit (loss) | 9901 | €15,978 | €20,396 | +€4,418 | +27.6% |
| Financial income | 75/76B | €2,208 | - | -€2,208 | |
| Recurring financial income | 75 | €2,208 | - | -€2,208 | |
| Financial charges | 65/66B | €143 | €42 | -€101 | -70.4% |
| Recurring financial charges | 65 | €143 | €42 | -€101 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €18,043 | €20,353 | +€2,310 | +12.8% |
| Income taxes | 67/77 | €4,916 | €6,655 | +€1,739 | +35.4% |
| Profit (loss) for the period | 9904 | €13,127 | €13,698 | +€571 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,127 | €13,698 | +€571 | +4.4% |
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 25 October 2026 via checked.be.