JOHAKYU CONSULTING: 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.
JOHAKYU CONSULTING
Largest movements
- Cash -€42,735
down €42,735 (-67.3%), from €63,466 to €20,731
mainly Contributions, distributions and other (-€143,692) and Receivables within one year (-€12,442)
- Current investments -€35,222
no longer reported in 2025 (was €35,222)
- Receivables within one year +€12,442
up €12,442 (+284%), from €4,386 to €16,829
- Tangible fixed assets -€8,745
down €8,745 (-62.4%), from €14,022 to €5,277
of which Furniture and vehicles: -€7,581
- Profit (loss) carried forward -€103,692
no longer reported in 2025 (was €103,692)
- Other debts +€25,094
up €25,094 (+2,129%), from €1,179 to €26,273
- Tax, wage and social debts +€4,404
up €4,404 (+44.4%), from €9,912 to €14,316
- Gross operating margin +€19,208
up €19,208 (+49.1%), from €39,105 to €58,313
- Taxes +€1,654
up €1,654 (+22.9%), from €7,228 to €8,883
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 | €117,135 | €42,876 | -€74,259 | -63.4% |
| Fixed assets | 21/28 | €14,062 | €5,317 | -€8,745 | -62.2% |
| Tangible fixed assets | 22/27 | €14,022 | €5,277 | -€8,745 | -62.4% |
| Plant, machinery and equipment | 23 | €1,916 | €751 | -€1,164 | -60.8% |
| Furniture and vehicles | 24 | €12,106 | €4,525 | -€7,581 | -62.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €103,074 | €37,560 | -€65,514 | -63.6% |
| Amounts receivable within one year | 40/41 | €4,386 | €16,829 | +€12,442 | +284% |
| Trade receivables | 40 | €4,386 | €16,829 | +€12,442 | +284% |
| Current investments | 50/53 | €35,222 | - | -€35,222 | |
| Cash at bank and in hand | 54/58 | €63,466 | €20,731 | -€42,735 | -67.3% |
| Total equity and liabilities | 10/49 | €117,135 | €42,876 | -€74,259 | -63.4% |
| Equity | 10/15 | €105,692 | €2,000 | -€103,692 | -98.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,692 | - | -€103,692 | |
| Amounts payable | 17/49 | €11,443 | €40,876 | +€29,433 | +257% |
| Amounts payable within one year | 42/48 | €11,443 | €40,876 | +€29,433 | +257% |
| Trade debts | 44 | €352 | €288 | -€65 | -18.4% |
| Suppliers | 440/4 | €352 | €288 | -€65 | -18.4% |
| Taxes, remuneration and social security | 45 | €9,912 | €14,316 | +€4,404 | +44.4% |
| Taxes | 450/3 | €9,912 | €14,316 | +€4,404 | +44.4% |
| Other amounts payable | 47/48 | €1,179 | €26,273 | +€25,094 | +2,129% |
| Non-recurring operating income | 76A | - | €1,584 | +€1,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,255 | €8,745 | -€510 | -5.5% |
| Other operating charges | 640/8 | €717 | €902 | +€184 | +25.7% |
| Gross operating margin | 9900 | €39,105 | €58,313 | +€19,208 | +49.1% |
| Operating profit (loss) | 9901 | €29,133 | €48,667 | +€19,534 | +67.0% |
| Financial income | 75/76B | €112 | €284 | +€172 | +153% |
| Recurring financial income | 75 | €112 | €284 | +€172 | +153% |
| Financial charges | 65/66B | €104 | €68 | -€37 | -35.3% |
| Recurring financial charges | 65 | €104 | €68 | -€37 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €29,141 | €48,883 | +€19,742 | +67.7% |
| Income taxes | 67/77 | €7,228 | €8,883 | +€1,654 | +22.9% |
| Profit (loss) for the period | 9904 | €21,912 | €40,000 | +€18,088 | +82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,912 | €40,000 | +€18,088 | +82.5% |
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 27 October 2026 via checked.be.