Johanna . be: 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 . be
Largest movements
- Cash +€29,373
up €29,373 (+203%), from €14,459 to €43,832
mainly Receivables within one year (+€19,343) and Net result for the year (+€14,396)
- Receivables within one year -€19,343
down €19,343 (-79.5%), from €24,343 to €5,000
- Tangible fixed assets -€840
no longer reported in 2025 (was €840)
- Profit (loss) carried forward +€14,396
up €14,396 (+66.3%), from €21,721 to €36,117
- Trade debts -€6,271
no longer reported in 2025 (was €6,271)
- Tax, wage and social debts +€683
up €683 (+9.5%), from €7,163 to €7,846
- Purchases and services -€18,716
down €18,716 (-84.6%), from €22,133 to €3,418
- Staff costs -€8,300
down €8,300 (-21.2%), from €39,221 to €30,921
- Gross operating margin -€7,798
down €7,798 (-14.4%), from €54,016 to €46,218
- Depreciation -€4,033
down €4,033 (-82.8%), from €4,874 to €840
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 | €39,833 | €48,832 | +€8,999 | +22.6% |
| Fixed assets | 21/28 | €840 | - | -€840 | |
| Tangible fixed assets | 22/27 | €840 | - | -€840 | |
| Furniture and vehicles | 24 | €840 | - | -€840 | |
| Current assets | 29/58 | €38,993 | €48,832 | +€9,840 | +25.2% |
| Amounts receivable within one year | 40/41 | €24,343 | €5,000 | -€19,343 | -79.5% |
| Other amounts receivable | 41 | €24,343 | €5,000 | -€19,343 | -79.5% |
| Cash at bank and in hand | 54/58 | €14,459 | €43,832 | +€29,373 | +203% |
| Deferred charges and accrued income | 490/1 | €190 | - | -€190 | |
| Total equity and liabilities | 10/49 | €39,833 | €48,832 | +€8,999 | +22.6% |
| Equity | 10/15 | €21,721 | €36,117 | +€14,396 | +66.3% |
| Profit (loss) carried forward | 14 | €21,721 | €36,117 | +€14,396 | +66.3% |
| Amounts payable | 17/49 | €18,112 | €12,716 | -€5,397 | -29.8% |
| Amounts payable within one year | 42/48 | €13,433 | €7,846 | -€5,588 | -41.6% |
| Trade debts | 44 | €6,271 | - | -€6,271 | |
| Suppliers | 440/4 | €6,271 | - | -€6,271 | |
| Taxes, remuneration and social security | 45 | €7,163 | €7,846 | +€683 | +9.5% |
| Remuneration and social security | 454/9 | €7,163 | €7,846 | +€683 | +9.5% |
| Accrued charges and deferred income | 492/3 | €4,679 | €4,870 | +€191 | +4.1% |
| Membership fees, donations, legacies and grants | 73 | €76,081 | €49,595 | -€26,486 | -34.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,133 | €3,418 | -€18,716 | -84.6% |
| Remuneration, social security and pensions | 62 | €39,221 | €30,921 | -€8,300 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,874 | €840 | -€4,033 | -82.8% |
| Gross operating margin | 9900 | €54,016 | €46,218 | -€7,798 | -14.4% |
| Operating profit (loss) | 9901 | €9,921 | €14,456 | +€4,535 | +45.7% |
| Financial charges | 65/66B | €60 | €60 | = | 0.0% |
| Recurring financial charges | 65 | €60 | €60 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €9,861 | €14,396 | +€4,535 | +46.0% |
| Profit (loss) for the period | 9904 | €9,861 | €14,396 | +€4,535 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,861 | €14,396 | +€4,535 | +46.0% |
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.