JOHILIA: 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.
What changed
JOHILIA
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€101,813
2024 · €105,963-€4,150
Equity
€1.5m
2024 · €1.4m+€101,813
Cash
€46,143
2024 · €76,744-€30,601
Balance sheet total
€6.8m
2024 · €7.1m-€285,656
Largest movements
Assets
- Tangible fixed assets -€287,130
down €287,130 (-4.2%), from €6.9m to €6.6m
of which Land and buildings: -€291,295
Equity and liabilities
- Debts after one year -€323,083
down €323,083 (-9.5%), from €3.4m to €3.1m
- Reserves +€101,813
up €101,813 (+10.0%), from €1.0m to €1.1m
of which Distributable reserves: +€127,876
Income statement
- Gross operating margin +€13,477
up €13,477 (+1.9%), from €702,559 to €716,036
- Other operating charges +€11,195
up €11,195 (+21.9%), from €51,193 to €62,387
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.
Result 2024
€105,963
Gross operating margin
+€13,477
Depreciation
+€869
Other operating charges
-€11,195
Financial charges
-€4,707
Taxes
-€2,594
Result 2025
€101,813
raises the resultlowers the result
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.
From operations
+€364,734
Investment
-€17,512
Financing
-€377,823
Cash 2024
€76,744
From operations (derived)
+€364,734
Net result for the year
+€101,813
Depreciation
+€304,642
Receivables within one year
-€32,075
Provisions
-€11,258
Trade debts
-€131
Other debts
-€13,898
Accrued charges and deferred income
+€15,641
Investment (derived)
-€17,512
Investment in fixed assets (net)
-€17,512
Financing
-€377,823
Debts after one year
-€323,083
Current portion of long-term debt
-€54,739
Cash 2025
€46,143
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,057,498 | €6,771,842 | -€285,656 | -4.0% |
| Fixed assets | 21/28 | €6,915,804 | €6,628,674 | -€287,130 | -4.2% |
| Tangible fixed assets | 22/27 | €6,915,804 | €6,628,674 | -€287,130 | -4.2% |
| Land and buildings | 22 | €6,915,804 | €6,624,509 | -€291,295 | -4.2% |
| Plant, machinery and equipment | 23 | - | €4,165 | +€4,165 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €141,695 | €143,169 | +€1,474 | +1.0% |
| Amounts receivable within one year | 40/41 | €62,599 | €94,674 | +€32,075 | +51.2% |
| Trade receivables | 40 | €48,953 | €69,689 | +€20,736 | +42.4% |
| Other amounts receivable | 41 | €13,646 | €24,985 | +€11,339 | +83.1% |
| Cash at bank and in hand | 54/58 | €76,744 | €46,143 | -€30,601 | -39.9% |
| Deferred charges and accrued income | 490/1 | €2,352 | €2,352 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,057,498 | €6,771,842 | -€285,656 | -4.0% |
| Equity | 10/15 | €1,402,623 | €1,504,436 | +€101,813 | +7.3% |
| Contributions | 10/11 | €384,235 | €384,235 | = | 0.0% |
| Capital | 10 | €384,235 | €384,235 | = | 0.0% |
| Issued capital | 100 | €384,235 | €384,235 | = | 0.0% |
| Reserves | 13 | €1,018,388 | €1,120,201 | +€101,813 | +10.0% |
| Non-distributable reserves | 130/1 | €30,713 | €38,424 | +€7,710 | +25.1% |
| Legal reserve | 130 | €30,713 | €38,424 | +€7,710 | +25.1% |
| Tax-exempt reserves | 132 | €553,363 | €519,590 | -€33,773 | -6.1% |
| Distributable reserves | 133 | €434,311 | €562,187 | +€127,876 | +29.4% |
| Provisions and deferred taxes | 16 | €181,919 | €170,662 | -€11,258 | -6.2% |
| Deferred taxes | 168 | €181,919 | €170,662 | -€11,258 | -6.2% |
| Amounts payable | 17/49 | €5,472,956 | €5,096,745 | -€376,211 | -6.9% |
| Amounts payable after more than one year | 17 | €3,410,702 | €3,087,619 | -€323,083 | -9.5% |
| Financial debts | 170/4 | €3,410,702 | €3,087,619 | -€323,083 | -9.5% |
| Amounts payable within one year | 42/48 | €1,980,099 | €1,911,330 | -€68,769 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €334,392 | €279,652 | -€54,739 | -16.4% |
| Trade debts | 44 | €1,393 | €1,262 | -€131 | -9.4% |
| Suppliers | 440/4 | €1,393 | €1,262 | -€131 | -9.4% |
| Taxes, remuneration and social security | 45 | €4,000 | €4,000 | = | 0.0% |
| Taxes | 450/3 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,640,314 | €1,626,416 | -€13,898 | -0.8% |
| Accrued charges and deferred income | 492/3 | €82,155 | €97,796 | +€15,641 | +19.0% |
| Non-recurring operating income | 76A | €17,132 | €1,528 | -€15,603 | -91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305,510 | €304,642 | -€869 | -0.3% |
| Other operating charges | 640/8 | €51,193 | €62,387 | +€11,195 | +21.9% |
| Gross operating margin | 9900 | €702,559 | €716,036 | +€13,477 | +1.9% |
| Operating profit (loss) | 9901 | €345,855 | €349,007 | +€3,152 | +0.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €190,471 | €195,178 | +€4,707 | +2.5% |
| Recurring financial charges | 65 | €190,471 | €195,178 | +€4,707 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €155,384 | €153,829 | -€1,556 | -1.0% |
| Transfer from deferred taxes | 780 | €11,258 | €11,258 | = | 0.0% |
| Income taxes | 67/77 | €60,679 | €63,273 | +€2,594 | +4.3% |
| Profit (loss) for the period | 9904 | €105,963 | €101,813 | -€4,150 | -3.9% |
| Transfer from tax-exempt reserves | 789 | €33,773 | €33,773 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €139,736 | €135,586 | -€4,150 | -3.0% |
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 27 October 2026 via checked.be.