JOHAN D'HONT TRADING: 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.
JOHAN D'HONT TRADING
Largest movements
- Receivables within one year +€13,282
up €13,282 (+1,342%), from €990 to €14,272
of which Trade receivables: +€13,107
- Cash -€803
down €803 (-12.7%), from €6,320 to €5,518
mainly Receivables within one year (-€13,282) and Other debts (-€951)
- Trade debts +€6,964
up €6,964 (+161%), from €4,314 to €11,278
- Profit (loss) carried forward +€6,277
up €6,277 (+28.9%), from -€21,685 to -€15,408
- Other debts -€951
down €951 (-19.3%), from €4,926 to €3,975
- Gross operating margin +€5,022
up €5,022 (+144%), from €3,493 to €8,515
- Taxes +€1,345
new in 2025: €1,345
- Depreciation -€389
down €389 (-100%), from €389 to €0
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 | €7,310 | €19,790 | +€12,479 | +171% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €7,310 | €19,790 | +€12,479 | +171% |
| Amounts receivable within one year | 40/41 | €990 | €14,272 | +€13,282 | +1,342% |
| Trade receivables | 40 | €990 | €14,097 | +€13,107 | +1,324% |
| Other amounts receivable | 41 | - | €175 | +€175 | |
| Cash at bank and in hand | 54/58 | €6,320 | €5,518 | -€803 | -12.7% |
| Total equity and liabilities | 10/49 | €7,310 | €19,790 | +€12,479 | +171% |
| Equity | 10/15 | -€3,085 | €3,192 | +€6,277 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,685 | -€15,408 | +€6,277 | +28.9% |
| Amounts payable | 17/49 | €10,395 | €16,598 | +€6,203 | +59.7% |
| Amounts payable within one year | 42/48 | €10,395 | €16,598 | +€6,203 | +59.7% |
| Trade debts | 44 | €4,314 | €11,278 | +€6,964 | +161% |
| Suppliers | 440/4 | €4,314 | €11,278 | +€6,964 | +161% |
| Taxes, remuneration and social security | 45 | €1,155 | €1,345 | +€190 | +16.4% |
| Taxes | 450/3 | €1,155 | €1,345 | +€190 | +16.4% |
| Other amounts payable | 47/48 | €4,926 | €3,975 | -€951 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €0 | -€389 | -100% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €3,493 | €8,515 | +€5,022 | +144% |
| Operating profit (loss) | 9901 | €2,591 | €7,988 | +€5,397 | +208% |
| Financial charges | 65/66B | €307 | €366 | +€60 | +19.4% |
| Recurring financial charges | 65 | €307 | €366 | +€60 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €2,284 | €7,621 | +€5,337 | +234% |
| Income taxes | 67/77 | - | €1,345 | +€1,345 | |
| Profit (loss) for the period | 9904 | €2,284 | €6,277 | +€3,993 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €2,284 | €6,277 | +€3,993 | +175% |
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 29 October 2026 via checked.be.