JOHANNE: what changed
Two fiscal 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.
JOHANNE
Largest movements
- Tangible fixed assets +€56,153
up €56,153 (+8004.6%), from €702 to €56,854
of which Land and buildings: +€35,194
- Receivables within one year -€6,483
down €6,483 (-45.4%), from €14,281 to €7,798
of which Trade receivables: -€6,488
- Cash +€2,896
new in 2025: €2,896
mainly Current portion of long-term debt (+€54,225) and Other debts (+€10,200)
- Current portion of long-term debt +€54,225
new in 2025: €54,225
- Profit (loss) carried forward -€13,361
down €13,361 (-154.8%), from -€8,633 to -€21,994
- Other debts +€10,200
up €10,200 (+265.4%), from €3,844 to €14,044
- Tax, wage and social debts +€4,515
up €4,515 (+114.0%), from €3,961 to €8,476
of which Remuneration and social security: +€3,941
- Accrued charges and deferred income -€1,698
down €1,698 (-100.0%), from €1,698 to €0
- Purchases and services -€151,381
no longer reported in 2025 (was €151,381)
- Turnover -€140,772
no longer reported in 2025 (was €140,772)
- Depreciation +€8,664
up €8,664 (+10765.8%), from €80 to €8,745
- Gross operating margin +€4,471
up €4,471 (+57.9%), from -€7,717 to -€3,246
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.
Cash bridge derived
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 | €14,982 | €67,626 | +€52,643 | +351.4% |
| Fixed assets | 21/28 | €702 | €56,854 | +€56,153 | +8004.6% |
| Tangible fixed assets | 22/27 | €702 | €56,854 | +€56,153 | +8004.6% |
| Land and buildings | 22 | - | €35,194 | +€35,194 | |
| Plant, machinery and equipment | 23 | €702 | €1,341 | +€640 | +91.2% |
| Furniture and vehicles | 24 | - | €20,319 | +€20,319 | |
| Current assets | 29/58 | €14,281 | €10,771 | -€3,509 | -24.6% |
| Amounts receivable within one year | 40/41 | €14,281 | €7,798 | -€6,483 | -45.4% |
| Trade receivables | 40 | €14,281 | €7,792 | -€6,488 | -45.4% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | - | €2,896 | +€2,896 | |
| Deferred charges and accrued income | 490/1 | - | €78 | +€78 | |
| Total equity and liabilities | 10/49 | €14,982 | €67,626 | +€52,643 | +351.4% |
| Equity | 10/15 | €2,370 | -€10,991 | -€13,361 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,002 | €8,002 | = | 0.0% |
| Distributable reserves | 133 | €8,002 | €8,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,633 | -€21,994 | -€13,361 | -154.8% |
| Amounts payable | 17/49 | €12,613 | €78,617 | +€66,004 | +523.3% |
| Amounts payable within one year | 42/48 | €10,915 | €78,617 | +€67,702 | +620.3% |
| Current portion of amounts payable after more than one year | 42 | - | €54,225 | +€54,225 | |
| Trade debts | 44 | €3,110 | €1,872 | -€1,238 | -39.8% |
| Suppliers | 440/4 | €3,110 | €1,872 | -€1,238 | -39.8% |
| Taxes, remuneration and social security | 45 | €3,961 | €8,476 | +€4,515 | +114.0% |
| Taxes | 450/3 | €3,961 | €4,535 | +€574 | +14.5% |
| Remuneration and social security | 454/9 | - | €3,941 | +€3,941 | |
| Other amounts payable | 47/48 | €3,844 | €14,044 | +€10,200 | +265.4% |
| Accrued charges and deferred income | 492/3 | €1,698 | €0 | -€1,698 | -100.0% |
| Turnover | 70 | €140,772 | - | -€140,772 | |
| Non-recurring operating income | 76A | €2,893 | - | -€2,893 | |
| Goods, raw materials, services and sundry goods | 60/61 | €151,381 | - | -€151,381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €8,745 | +€8,664 | +10765.8% |
| Gross operating margin | 9900 | -€7,717 | -€3,246 | +€4,471 | +57.9% |
| Operating profit (loss) | 9901 | -€7,798 | -€11,991 | -€4,193 | -53.8% |
| Financial income | 75/76B | €307 | €780 | +€473 | +153.8% |
| Recurring financial income | 75 | €307 | €780 | +€473 | +153.8% |
| Financial charges | 65/66B | €950 | €1,971 | +€1,020 | +107.4% |
| Recurring financial charges | 65 | €950 | €1,971 | +€1,020 | +107.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,441 | -€13,182 | -€4,741 | -56.2% |
| Income taxes | 67/77 | €192 | €179 | -€13 | -6.7% |
| Profit (loss) for the period | 9904 | -€8,633 | -€13,361 | -€4,728 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,633 | -€13,361 | -€4,728 | -54.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.