JOHIL: 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.
JOHIL
Largest movements
- Cash +€26,030
up €26,030 (+35.9%), from €72,461 to €98,491
mainly Net result for the year (+€18,081) and Depreciation (+€17,676)
- Tangible fixed assets -€16,212
down €16,212 (-20.3%), from €79,767 to €63,554
of which Leasing and similar rights: -€16,185
- Deferred charges and accrued income +€2,095
up €2,095 (+136.0%), from €1,540 to €3,635
- Reserves +€18,081
up €18,081 (+27.6%), from €65,492 to €83,573
- Debts after one year -€15,805
down €15,805 (-26.1%), from €60,669 to €44,863
- Tax, wage and social debts +€6,620
up €6,620 (+61.2%), from €10,814 to €17,434
- Trade debts +€2,329
up €2,329 (+1746.8%), from €133 to €2,462
- Depreciation +€12,862
up €12,862 (+267.2%), from €4,814 to €17,676
- Gross operating margin -€5,556
down €5,556 (-10.6%), from €52,188 to €46,632
- Taxes -€2,229
down €2,229 (-24.4%), from €9,122 to €6,893
- Financial charges +€1,449
up €1,449 (+118.3%), from €1,225 to €2,674
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 | €157,628 | €169,522 | +€11,893 | +7.5% |
| Fixed assets | 21/28 | €79,767 | €63,554 | -€16,212 | -20.3% |
| Tangible fixed assets | 22/27 | €79,767 | €63,554 | -€16,212 | -20.3% |
| Furniture and vehicles | 24 | €3,219 | €3,192 | -€27 | -0.8% |
| Leasing and similar rights | 25 | €76,548 | €60,363 | -€16,185 | -21.1% |
| Current assets | 29/58 | €77,861 | €105,967 | +€28,106 | +36.1% |
| Amounts receivable within one year | 40/41 | €3,860 | €3,841 | -€19 | -0.5% |
| Trade receivables | 40 | €3,860 | €3,841 | -€19 | -0.5% |
| Other amounts receivable | 41 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,461 | €98,491 | +€26,030 | +35.9% |
| Deferred charges and accrued income | 490/1 | €1,540 | €3,635 | +€2,095 | +136.0% |
| Total equity and liabilities | 10/49 | €157,628 | €169,522 | +€11,893 | +7.5% |
| Equity | 10/15 | €70,492 | €88,573 | +€18,081 | +25.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,492 | €83,573 | +€18,081 | +27.6% |
| Distributable reserves | 133 | €65,492 | €83,573 | +€18,081 | +27.6% |
| Amounts payable | 17/49 | €87,136 | €80,949 | -€6,187 | -7.1% |
| Amounts payable after more than one year | 17 | €60,669 | €44,863 | -€15,805 | -26.1% |
| Financial debts | 170/4 | €60,669 | €44,863 | -€15,805 | -26.1% |
| Amounts payable within one year | 42/48 | €26,468 | €36,085 | +€9,618 | +36.3% |
| Current portion of amounts payable after more than one year | 42 | €15,278 | €15,805 | +€527 | +3.4% |
| Trade debts | 44 | €133 | €2,462 | +€2,329 | +1746.8% |
| Suppliers | 440/4 | €133 | €2,462 | +€2,329 | +1746.8% |
| Taxes, remuneration and social security | 45 | €10,814 | €17,434 | +€6,620 | +61.2% |
| Taxes | 450/3 | €10,814 | €17,434 | +€6,620 | +61.2% |
| Other amounts payable | 47/48 | €242 | €384 | +€142 | +58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,814 | €17,676 | +€12,862 | +267.2% |
| Other operating charges | 640/8 | €1,131 | €1,308 | +€177 | +15.7% |
| Gross operating margin | 9900 | €52,188 | €46,632 | -€5,556 | -10.6% |
| Operating profit (loss) | 9901 | €46,243 | €27,647 | -€18,595 | -40.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,225 | €2,674 | +€1,449 | +118.3% |
| Recurring financial charges | 65 | €1,225 | €2,674 | +€1,449 | +118.3% |
| Profit (loss) for the period before taxes | 9903 | €45,018 | €24,973 | -€20,045 | -44.5% |
| Income taxes | 67/77 | €9,122 | €6,893 | -€2,229 | -24.4% |
| Profit (loss) for the period | 9904 | €35,896 | €18,081 | -€17,816 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,896 | €18,081 | -€17,816 | -49.6% |
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.