Johanson: 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.
Johanson
Largest movements
- Cash +€44,459
up €44,459 (+392.0%), from €11,341 to €55,800
mainly Net result for the year (+€32,000) and Receivables within one year (+€10,188)
- Receivables within one year -€10,188
down €10,188 (-41.2%), from €24,708 to €14,520
- Tangible fixed assets -€6,261
down €6,261 (-3.9%), from €162,400 to €156,138
of which Land and buildings: -€5,120
- Reserves +€32,000
up €32,000 (+158.4%), from €20,198 to €52,198
- Other debts -€5,064
down €5,064 (-2.9%), from €172,168 to €167,104
- Depreciation -€22,146
down €22,146 (-78.0%), from €28,407 to €6,261
- Taxes +€6,938
up €6,938 (+137.4%), from €5,050 to €11,987
- Gross operating margin -€4,426
down €4,426 (-7.8%), from €56,678 to €52,252
- Other operating charges -€1,023
down €1,023 (-34.6%), from €2,959 to €1,936
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 | €198,449 | €226,458 | +€28,009 | +14.1% |
| Fixed assets | 21/28 | €162,400 | €156,138 | -€6,261 | -3.9% |
| Tangible fixed assets | 22/27 | €162,400 | €156,138 | -€6,261 | -3.9% |
| Land and buildings | 22 | €151,794 | €146,674 | -€5,120 | -3.4% |
| Plant, machinery and equipment | 23 | €10,606 | €9,464 | -€1,141 | -10.8% |
| Current assets | 29/58 | €36,050 | €70,320 | +€34,270 | +95.1% |
| Amounts receivable within one year | 40/41 | €24,708 | €14,520 | -€10,188 | -41.2% |
| Trade receivables | 40 | €24,708 | €14,520 | -€10,188 | -41.2% |
| Cash at bank and in hand | 54/58 | €11,341 | €55,800 | +€44,459 | +392.0% |
| Total equity and liabilities | 10/49 | €198,449 | €226,458 | +€28,009 | +14.1% |
| Equity | 10/15 | €22,198 | €54,198 | +€32,000 | +144.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,198 | €52,198 | +€32,000 | +158.4% |
| Distributable reserves | 133 | €20,198 | €52,198 | +€32,000 | +158.4% |
| Amounts payable | 17/49 | €176,251 | €172,261 | -€3,990 | -2.3% |
| Amounts payable within one year | 42/48 | €176,251 | €172,261 | -€3,990 | -2.3% |
| Trade debts | 44 | €438 | - | -€438 | |
| Suppliers | 440/4 | €438 | - | -€438 | |
| Taxes, remuneration and social security | 45 | €3,646 | €5,157 | +€1,511 | +41.5% |
| Taxes | 450/3 | €3,646 | €5,157 | +€1,511 | +41.5% |
| Other amounts payable | 47/48 | €172,168 | €167,104 | -€5,064 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,407 | €6,261 | -€22,146 | -78.0% |
| Other operating charges | 640/8 | €2,959 | €1,936 | -€1,023 | -34.6% |
| Gross operating margin | 9900 | €56,678 | €52,252 | -€4,426 | -7.8% |
| Operating profit (loss) | 9901 | €25,312 | €44,055 | +€18,743 | +74.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €65 | €68 | +€3 | +5.4% |
| Recurring financial charges | 65 | €65 | €68 | +€3 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €25,248 | €43,987 | +€18,739 | +74.2% |
| Income taxes | 67/77 | €5,050 | €11,987 | +€6,938 | +137.4% |
| Profit (loss) for the period | 9904 | €20,198 | €32,000 | +€11,802 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,198 | €32,000 | +€11,802 | +58.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.