Johama 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.
Johama Consult
Largest movements
- Tangible fixed assets +€61,663
up €61,663 (+197%), from €31,309 to €92,972
of which Furniture and vehicles: +€61,427
- Cash -€40,556
down €40,556 (-59.7%), from €67,919 to €27,363
mainly Investment in fixed assets (net) (-€78,589) and Contributions, distributions and other (-€70,232)
- Receivables within one year +€29,519
up €29,519 (+118%), from €24,974 to €54,494
of which Other amounts receivable: +€28,482
- Deferred charges and accrued income +€2,974
up €2,974 (+139%), from €2,138 to €5,112
- Debts after one year +€32,790
new in 2025: €32,790
- Current portion of long-term debt +€24,241
new in 2025: €24,241
- Tax, wage and social debts +€3,840
up €3,840 (+195%), from €1,970 to €5,810
- Trade debts -€1,966
down €1,966 (-54.9%), from €3,580 to €1,615
- Gross operating margin +€96,726
up €96,726 (+644%), from €15,011 to €111,737
- Taxes +€21,174
up €21,174 (+675%), from €3,136 to €24,310
- Depreciation +€13,027
up €13,027 (+552%), from €2,359 to €15,386
- Financial charges +€1,614
up €1,614 (+867%), from €186 to €1,800
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 | €126,535 | €181,676 | +€55,141 | +43.6% |
| Fixed assets | 21/28 | €31,504 | €94,707 | +€63,203 | +201% |
| Tangible fixed assets | 22/27 | €31,309 | €92,972 | +€61,663 | +197% |
| Land and buildings | 22 | €22,980 | €22,113 | -€867 | -3.8% |
| Plant, machinery and equipment | 23 | €834 | €1,937 | +€1,103 | +132% |
| Furniture and vehicles | 24 | €7,495 | €68,922 | +€61,427 | +820% |
| Financial fixed assets | 28 | €195 | €1,735 | +€1,540 | +790% |
| Current assets | 29/58 | €95,031 | €86,969 | -€8,062 | -8.5% |
| Amounts receivable within one year | 40/41 | €24,974 | €54,494 | +€29,519 | +118% |
| Trade receivables | 40 | €11,396 | €12,433 | +€1,037 | +9.1% |
| Other amounts receivable | 41 | €13,578 | €42,061 | +€28,482 | +210% |
| Cash at bank and in hand | 54/58 | €67,919 | €27,363 | -€40,556 | -59.7% |
| Deferred charges and accrued income | 490/1 | €2,138 | €5,112 | +€2,974 | +139% |
| Total equity and liabilities | 10/49 | €126,535 | €181,676 | +€55,141 | +43.6% |
| Equity | 10/15 | €58,232 | €56,512 | -€1,720 | -3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,232 | €53,512 | -€1,720 | -3.1% |
| Distributable reserves | 133 | €55,232 | €53,512 | -€1,720 | -3.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,303 | €125,163 | +€56,861 | +83.2% |
| Amounts payable after more than one year | 17 | - | €32,790 | +€32,790 | |
| Financial debts | 170/4 | - | €32,790 | +€32,790 | |
| Amounts payable within one year | 42/48 | €67,937 | €92,373 | +€24,436 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | - | €24,241 | +€24,241 | |
| Trade debts | 44 | €3,580 | €1,615 | -€1,966 | -54.9% |
| Suppliers | 440/4 | €3,580 | €1,615 | -€1,966 | -54.9% |
| Taxes, remuneration and social security | 45 | €1,970 | €5,810 | +€3,840 | +195% |
| Taxes | 450/3 | €1,970 | €5,810 | +€3,840 | +195% |
| Other amounts payable | 47/48 | €62,387 | €60,707 | -€1,680 | -2.7% |
| Accrued charges and deferred income | 492/3 | €366 | €0 | -€366 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,359 | €15,386 | +€13,027 | +552% |
| Other operating charges | 640/8 | €1,272 | €1,729 | +€457 | +36.0% |
| Gross operating margin | 9900 | €15,011 | €111,737 | +€96,726 | +644% |
| Operating profit (loss) | 9901 | €11,380 | €94,623 | +€83,242 | +731% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €186 | €1,800 | +€1,614 | +867% |
| Recurring financial charges | 65 | €186 | €1,800 | +€1,614 | +867% |
| Profit (loss) for the period before taxes | 9903 | €11,194 | €92,822 | +€81,628 | +729% |
| Income taxes | 67/77 | €3,136 | €24,310 | +€21,174 | +675% |
| Profit (loss) for the period | 9904 | €8,058 | €68,512 | +€60,454 | +750% |
| Profit (loss) for the period to be appropriated | 9905 | €8,058 | €68,512 | +€60,454 | +750% |
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 31 October 2026 via checked.be.