JOHAVE: 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.
JOHAVE
Largest movements
- Cash +€13,555
up €13,555 (+5.6%), from €243,899 to €257,454
mainly Net result for the year (+€81,036) and Tax, wage and social debts (+€17,662)
- Profit (loss) carried forward -€87,365
no longer reported in 2025 (was €87,365)
- Reserves +€81,036
up €81,036 (+59.7%), from €135,842 to €216,879
- Tax, wage and social debts +€17,662
up €17,662 (+110%), from €16,054 to €33,716
- Gross operating margin +€15,588
up €15,588 (+18.1%), from €86,251 to €101,839
- Taxes -€2,826
down €2,826 (-12.0%), from €23,556 to €20,731
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 | €243,899 | €257,454 | +€13,555 | +5.6% |
| Current assets | 29/58 | €243,899 | €257,454 | +€13,555 | +5.6% |
| Cash at bank and in hand | 54/58 | €243,899 | €257,454 | +€13,555 | +5.6% |
| Total equity and liabilities | 10/49 | €243,899 | €257,454 | +€13,555 | +5.6% |
| Equity | 10/15 | €224,707 | €218,379 | -€6,329 | -2.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €135,842 | €216,879 | +€81,036 | +59.7% |
| Distributable reserves | 133 | €135,842 | €216,879 | +€81,036 | +59.7% |
| Profit (loss) carried forward | 14 | €87,365 | - | -€87,365 | |
| Amounts payable | 17/49 | €19,192 | €39,075 | +€19,883 | +104% |
| Amounts payable within one year | 42/48 | €19,192 | €39,075 | +€19,883 | +104% |
| Taxes, remuneration and social security | 45 | €16,054 | €33,716 | +€17,662 | +110% |
| Taxes | 450/3 | €16,054 | €33,716 | +€17,662 | +110% |
| Other amounts payable | 47/48 | €3,137 | €5,359 | +€2,222 | +70.8% |
| Gross operating margin | 9900 | €86,251 | €101,839 | +€15,588 | +18.1% |
| Operating profit (loss) | 9901 | €86,251 | €101,839 | +€15,588 | +18.1% |
| Financial charges | 65/66B | €66 | €72 | +€6 | +8.9% |
| Recurring financial charges | 65 | €66 | €72 | +€6 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €86,185 | €101,767 | +€15,582 | +18.1% |
| Income taxes | 67/77 | €23,556 | €20,731 | -€2,826 | -12.0% |
| Profit (loss) for the period | 9904 | €62,629 | €81,036 | +€18,408 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,629 | €81,036 | +€18,408 | +29.4% |
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 19 October 2026 via checked.be.