JOHELEN: 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.
JOHELEN
Largest movements
- Receivables within one year +€69,011
up €69,011 (+372%), from €18,538 to €87,549
of which Trade receivables: +€57,359
- Trade debts +€31,880
up €31,880 (+62.2%), from €51,279 to €83,159
- Profit (loss) carried forward +€16,519
no longer reported in 2025 (was -€16,519)
- Reserves +€13,403
up €13,403 (+90.2%), from €14,854 to €28,257
- Tax, wage and social debts +€7,847
up €7,847 (+54.0%), from €14,536 to €22,383
of which Taxes: +€8,646
- Gross operating margin +€62,594
up €62,594 (+669%), from €9,362 to €71,956
- Taxes +€11,321
new in 2025: €11,321
- Staff costs +€6,767
up €6,767 (+29.7%), from €22,771 to €29,538
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 | €82,750 | €152,399 | +€69,649 | +84.2% |
| Fixed assets | 21/28 | €1,056 | €364 | -€692 | -65.5% |
| Tangible fixed assets | 22/27 | €881 | €189 | -€692 | -78.5% |
| Furniture and vehicles | 24 | €881 | €189 | -€692 | -78.5% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €81,694 | €152,035 | +€70,341 | +86.1% |
| Amounts receivable within one year | 40/41 | €18,538 | €87,549 | +€69,011 | +372% |
| Trade receivables | 40 | - | €57,359 | +€57,359 | |
| Other amounts receivable | 41 | €18,538 | €30,190 | +€11,652 | +62.9% |
| Cash at bank and in hand | 54/58 | €63,156 | €64,487 | +€1,330 | +2.1% |
| Total equity and liabilities | 10/49 | €82,750 | €152,399 | +€69,649 | +84.2% |
| Equity | 10/15 | €16,935 | €46,857 | +€29,922 | +177% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,854 | €28,257 | +€13,403 | +90.2% |
| Distributable reserves | 133 | €14,854 | €28,257 | +€13,403 | +90.2% |
| Profit (loss) carried forward | 14 | -€16,519 | - | +€16,519 | |
| Amounts payable | 17/49 | €65,815 | €105,543 | +€39,727 | +60.4% |
| Amounts payable within one year | 42/48 | €65,815 | €105,543 | +€39,727 | +60.4% |
| Trade debts | 44 | €51,279 | €83,159 | +€31,880 | +62.2% |
| Suppliers | 440/4 | €51,279 | €83,159 | +€31,880 | +62.2% |
| Taxes, remuneration and social security | 45 | €14,536 | €22,383 | +€7,847 | +54.0% |
| Taxes | 450/3 | €11,798 | €20,444 | +€8,646 | +73.3% |
| Remuneration and social security | 454/9 | €2,738 | €1,939 | -€799 | -29.2% |
| Remuneration, social security and pensions | 62 | €22,771 | €29,538 | +€6,767 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,390 | €692 | -€697 | -50.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50 | - | -€50 | |
| Non-recurring operating charges | 66A | €1,167 | €209 | -€958 | -82.1% |
| Gross operating margin | 9900 | €9,362 | €71,956 | +€62,594 | +669% |
| Operating profit (loss) | 9901 | -€16,015 | €41,518 | +€57,533 | |
| Financial charges | 65/66B | €503 | €275 | -€228 | -45.4% |
| Recurring financial charges | 65 | €503 | €275 | -€228 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,519 | €41,243 | +€57,761 | |
| Income taxes | 67/77 | - | €11,321 | +€11,321 | |
| Profit (loss) for the period | 9904 | -€16,519 | €29,922 | +€46,440 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,519 | €29,922 | +€46,440 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.