JOHA: what changed
Two fiscal 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.
JOHA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€5,905
up €5,905 (+16.7%), from €35,343 to €41,248
- Debts after one year -€5,180
down €5,180 (-62.7%), from €8,262 to €3,082
- Profit (loss) carried forward -€1,733
down €1,733 (-3.2%), from -€53,452 to -€55,184
- Trade debts +€884
new in 2024: €884
- Current portion of long-term debt +€130
up €130 (+2.6%), from €5,050 to €5,180
- Other operating charges -€10,507
down €10,507 (-95.4%), from €11,012 to €505
- Staff costs -€1,355
no longer reported in 2024 (was €1,355)
- Gross operating margin +€516
up €516 (+36.9%), from -€1,399 to -€884
- Financial charges -€117
down €117 (-25.4%), from €460 to €344
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,375 | €5,382 | +€6 | +0.1% |
| Current assets | 29/58 | €5,375 | €5,382 | +€6 | +0.1% |
| Amounts receivable within one year | 40/41 | €700 | €699 | -€2 | -0.2% |
| Other amounts receivable | 41 | €700 | €699 | -€2 | -0.2% |
| Cash at bank and in hand | 54/58 | €4,675 | €4,683 | +€8 | +0.2% |
| Total equity and liabilities | 10/49 | €5,375 | €5,382 | +€6 | +0.1% |
| Equity | 10/15 | -€43,452 | -€45,184 | -€1,733 | -4.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,452 | -€55,184 | -€1,733 | -3.2% |
| Amounts payable | 17/49 | €48,827 | €50,566 | +€1,739 | +3.6% |
| Amounts payable after more than one year | 17 | €8,262 | €3,082 | -€5,180 | -62.7% |
| Financial debts | 170/4 | €8,262 | €3,082 | -€5,180 | -62.7% |
| Amounts payable within one year | 42/48 | €40,565 | €47,484 | +€6,919 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €5,050 | €5,180 | +€130 | +2.6% |
| Trade debts | 44 | - | €884 | +€884 | |
| Suppliers | 440/4 | - | €884 | +€884 | |
| Taxes, remuneration and social security | 45 | €172 | €172 | = | 0.0% |
| Taxes | 450/3 | €172 | €172 | = | 0.0% |
| Other amounts payable | 47/48 | €35,343 | €41,248 | +€5,905 | +16.7% |
| Remuneration, social security and pensions | 62 | €1,355 | - | -€1,355 | |
| Other operating charges | 640/8 | €11,012 | €505 | -€10,507 | -95.4% |
| Gross operating margin | 9900 | -€1,399 | -€884 | +€516 | +36.9% |
| Operating profit (loss) | 9901 | -€13,767 | -€1,389 | +€12,378 | +89.9% |
| Financial charges | 65/66B | €460 | €344 | -€117 | -25.4% |
| Recurring financial charges | 65 | €460 | €344 | -€117 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,227 | -€1,733 | +€12,495 | +87.8% |
| Profit (loss) for the period | 9904 | -€14,227 | -€1,733 | +€12,495 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,227 | -€1,733 | +€12,495 | +87.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.