JOHA-ANNA: 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.
JOHA-ANNA
Largest movements
- Receivables within one year -€5,369
down €5,369 (-19.1%), from €28,140 to €22,771
of which Trade receivables: -€10,566
- Tangible fixed assets -€3,983
down €3,983 (-2.0%), from €199,662 to €195,679
of which Furniture and vehicles: -€3,580
- Deferred charges and accrued income -€3,195
down €3,195 (-26.2%), from €12,209 to €9,014
- Tax, wage and social debts -€18,012
down €18,012 (-55.2%), from €32,640 to €14,628
- Profit (loss) carried forward +€16,658
up €16,658 (+38.3%), from €43,520 to €60,177
- Debts after one year -€8,003
down €8,003 (-5.8%), from €139,164 to €131,161
- Other debts -€2,967
down €2,967 (-55.3%), from €5,367 to €2,400
- Depreciation -€27,787
down €27,787 (-76.4%), from €36,368 to €8,581
- Gross operating margin +€13,116
up €13,116 (+53.7%), from €24,406 to €37,522
- Taxes +€3,176
up €3,176 (+564%), from €563 to €3,739
- Financial charges +€2,645
up €2,645 (+50.8%), from €5,208 to €7,854
- Other operating charges -€1,146
down €1,146 (-56.7%), from €2,019 to €873
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 | €252,019 | €240,529 | -€11,490 | -4.6% |
| Fixed assets | 21/28 | €199,662 | €195,679 | -€3,983 | -2.0% |
| Tangible fixed assets | 22/27 | €199,662 | €195,679 | -€3,983 | -2.0% |
| Land and buildings | 22 | €188,648 | €188,244 | -€404 | -0.2% |
| Furniture and vehicles | 24 | €11,015 | €7,435 | -€3,580 | -32.5% |
| Current assets | 29/58 | €52,357 | €44,850 | -€7,507 | -14.3% |
| Amounts receivable within one year | 40/41 | €28,140 | €22,771 | -€5,369 | -19.1% |
| Trade receivables | 40 | €28,140 | €17,574 | -€10,566 | -37.5% |
| Other amounts receivable | 41 | €0 | €5,197 | +€5,197 | |
| Cash at bank and in hand | 54/58 | €12,008 | €13,065 | +€1,058 | +8.8% |
| Deferred charges and accrued income | 490/1 | €12,209 | €9,014 | -€3,195 | -26.2% |
| Total equity and liabilities | 10/49 | €252,019 | €240,529 | -€11,490 | -4.6% |
| Equity | 10/15 | €48,520 | €65,177 | +€16,658 | +34.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,520 | €60,177 | +€16,658 | +38.3% |
| Amounts payable | 17/49 | €203,500 | €175,352 | -€28,148 | -13.8% |
| Amounts payable after more than one year | 17 | €139,164 | €131,161 | -€8,003 | -5.8% |
| Financial debts | 170/4 | €139,164 | €131,161 | -€8,003 | -5.8% |
| Amounts payable within one year | 42/48 | €63,336 | €43,191 | -€20,144 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €7,708 | €8,003 | +€295 | +3.8% |
| Trade debts | 44 | €17,620 | €18,160 | +€540 | +3.1% |
| Suppliers | 440/4 | €17,620 | €18,160 | +€540 | +3.1% |
| Taxes, remuneration and social security | 45 | €32,640 | €14,628 | -€18,012 | -55.2% |
| Taxes | 450/3 | €32,640 | €14,628 | -€18,012 | -55.2% |
| Other amounts payable | 47/48 | €5,367 | €2,400 | -€2,967 | -55.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,368 | €8,581 | -€27,787 | -76.4% |
| Other operating charges | 640/8 | €2,019 | €873 | -€1,146 | -56.7% |
| Gross operating margin | 9900 | €24,406 | €37,522 | +€13,116 | +53.7% |
| Operating profit (loss) | 9901 | -€13,981 | €28,067 | +€42,048 | |
| Financial income | 75/76B | €0 | €183 | +€183 | |
| Recurring financial income | 75 | €0 | €183 | +€183 | |
| Financial charges | 65/66B | €5,208 | €7,854 | +€2,645 | +50.8% |
| Recurring financial charges | 65 | €5,208 | €7,854 | +€2,645 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,189 | €20,397 | +€39,586 | |
| Income taxes | 67/77 | €563 | €3,739 | +€3,176 | +564% |
| Profit (loss) for the period | 9904 | -€19,753 | €16,658 | +€36,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,753 | €16,658 | +€36,410 |
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 13 October 2026 via checked.be.