JOHANNA: 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.
JOHANNA
Largest movements
- Cash +€1,756
up €1,756 (+51.6%), from €3,401 to €5,157
mainly Tax, wage and social debts (+€4,351) and Accrued charges and deferred income (+€2,293)
- Formation expenses -€273
down €273 (-25.2%), from €1,084 to €812
- Receivables within one year +€187
up €187 (+173%), from €108 to €295
- Tax, wage and social debts +€4,351
up €4,351 (+52.4%), from €8,296 to €12,647
of which Taxes: +€2,956
- Trade debts -€3,027
down €3,027 (-51.4%), from €5,890 to €2,863
- Accrued charges and deferred income +€2,293
new in 2025: €2,293
- Other debts -€1,582
down €1,582 (-57.4%), from €2,757 to €1,175
- Profit (loss) carried forward -€225
down €225 (-0.9%), from -€25,586 to -€25,811
- Gross operating margin -€19,995
down €19,995 (-31.0%), from €64,512 to €44,517
- Staff costs -€13,534
down €13,534 (-24.8%), from €54,478 to €40,944
- Depreciation -€954
down €954 (-57.4%), from €1,661 to €707
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 | €9,957 | €11,767 | +€1,810 | +18.2% |
| Formation expenses | 20 | €1,084 | €812 | -€273 | -25.2% |
| Fixed assets | 21/28 | €5,364 | €5,408 | +€44 | +0.8% |
| Tangible fixed assets | 22/27 | €1,771 | €1,815 | +€44 | +2.5% |
| Plant, machinery and equipment | 23 | €287 | €154 | -€134 | -46.5% |
| Furniture and vehicles | 24 | €341 | €650 | +€308 | +90.4% |
| Other tangible fixed assets | 26 | €1,142 | €1,011 | -€131 | -11.5% |
| Financial fixed assets | 28 | €3,593 | €3,593 | = | 0.0% |
| Current assets | 29/58 | €3,509 | €5,548 | +€2,039 | +58.1% |
| Amounts receivable within one year | 40/41 | €108 | €295 | +€187 | +173% |
| Trade receivables | 40 | €108 | €295 | +€187 | +173% |
| Cash at bank and in hand | 54/58 | €3,401 | €5,157 | +€1,756 | +51.6% |
| Deferred charges and accrued income | 490/1 | - | €95 | +€95 | |
| Total equity and liabilities | 10/49 | €9,957 | €11,767 | +€1,810 | +18.2% |
| Equity | 10/15 | -€6,986 | -€7,211 | -€225 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,586 | -€25,811 | -€225 | -0.9% |
| Amounts payable | 17/49 | €16,943 | €18,978 | +€2,035 | +12.0% |
| Amounts payable within one year | 42/48 | €16,943 | €16,685 | -€259 | -1.5% |
| Trade debts | 44 | €5,890 | €2,863 | -€3,027 | -51.4% |
| Suppliers | 440/4 | €5,890 | €2,863 | -€3,027 | -51.4% |
| Taxes, remuneration and social security | 45 | €8,296 | €12,647 | +€4,351 | +52.4% |
| Taxes | 450/3 | €4,583 | €7,538 | +€2,956 | +64.5% |
| Remuneration and social security | 454/9 | €3,714 | €5,109 | +€1,395 | +37.6% |
| Other amounts payable | 47/48 | €2,757 | €1,175 | -€1,582 | -57.4% |
| Accrued charges and deferred income | 492/3 | - | €2,293 | +€2,293 | |
| Remuneration, social security and pensions | 62 | €54,478 | €40,944 | -€13,534 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,661 | €707 | -€954 | -57.4% |
| Other operating charges | 640/8 | €1,239 | €1,318 | +€79 | +6.4% |
| Non-recurring operating charges | 66A | €122 | €295 | +€173 | +142% |
| Gross operating margin | 9900 | €64,512 | €44,517 | -€19,995 | -31.0% |
| Operating profit (loss) | 9901 | €7,011 | €1,252 | -€5,759 | -82.1% |
| Financial income | 75/76B | €18 | €1 | -€17 | -93.3% |
| Recurring financial income | 75 | €18 | €1 | -€17 | -93.3% |
| Financial charges | 65/66B | €313 | €377 | +€64 | +20.5% |
| Recurring financial charges | 65 | €313 | €377 | +€64 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €6,716 | €876 | -€5,840 | -87.0% |
| Income taxes | 67/77 | €521 | €1,101 | +€580 | +111% |
| Profit (loss) for the period | 9904 | €6,196 | -€225 | -€6,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,196 | -€225 | -€6,420 |
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 28 October 2026 via checked.be.