John Blue Car: 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.
John Blue Car
Largest movements
- Tangible fixed assets -€15,112
down €15,112 (-6.6%), from €230,514 to €215,402
of which Leasing and similar rights: -€25,204
- Cash -€3,054
down €3,054 (-98.0%), from €3,115 to €61
mainly Net result for the year (-€23,077) and Debts after one year (-€8,961)
- Profit (loss) carried forward -€23,077
down €23,077 (-37.3%), from -€61,936 to -€85,014
- Debts after one year -€8,961
down €8,961 (-5.7%), from €157,505 to €148,544
- Investment grants +€8,510
new in 2025: €8,510
- Tax, wage and social debts +€3,893
up €3,893 (+150%), from €2,595 to €6,487
of which Remuneration and social security: +€3,800
- Other debts +€2,476
up €2,476 (+3.1%), from €78,751 to €81,228
- Gross operating margin -€18,720
down €18,720 (-98.8%), from €18,947 to €227
- Financial income +€2,811
up €2,811 (+9,181%), from €31 to €2,842
- Other operating charges -€1,699
down €1,699 (-63.5%), from €2,675 to €977
- Depreciation +€1,030
up €1,030 (+5.2%), from €19,982 to €21,012
- Financial charges -€322
down €322 (-7.5%), from €4,304 to €3,982
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 | €244,987 | €229,763 | -€15,224 | -6.2% |
| Fixed assets | 21/28 | €230,514 | €215,402 | -€15,112 | -6.6% |
| Tangible fixed assets | 22/27 | €230,514 | €215,402 | -€15,112 | -6.6% |
| Land and buildings | 22 | €203,363 | €187,364 | -€15,999 | -7.9% |
| Plant, machinery and equipment | 23 | €327 | €23,933 | +€23,606 | +7,221% |
| Furniture and vehicles | 24 | €1,620 | €4,105 | +€2,485 | +153% |
| Leasing and similar rights | 25 | €25,204 | - | -€25,204 | |
| Current assets | 29/58 | €14,473 | €14,360 | -€113 | -0.8% |
| Amounts receivable within one year | 40/41 | €11,218 | €13,627 | +€2,410 | +21.5% |
| Trade receivables | 40 | €11,213 | €13,627 | +€2,414 | +21.5% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €3,115 | €61 | -€3,054 | -98.0% |
| Deferred charges and accrued income | 490/1 | €140 | €672 | +€532 | +380% |
| Total equity and liabilities | 10/49 | €244,987 | €229,763 | -€15,224 | -6.2% |
| Equity | 10/15 | -€11,936 | -€26,504 | -€14,567 | -122% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,936 | -€85,014 | -€23,077 | -37.3% |
| Investment grants | 15 | - | €8,510 | +€8,510 | |
| Amounts payable | 17/49 | €256,923 | €256,266 | -€657 | -0.3% |
| Amounts payable after more than one year | 17 | €157,505 | €148,544 | -€8,961 | -5.7% |
| Financial debts | 170/4 | €157,505 | €148,544 | -€8,961 | -5.7% |
| Amounts payable within one year | 42/48 | €99,418 | €107,722 | +€8,304 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €8,771 | €8,961 | +€190 | +2.2% |
| Trade debts | 44 | €9,302 | €10,446 | +€1,145 | +12.3% |
| Suppliers | 440/4 | €9,302 | €10,446 | +€1,145 | +12.3% |
| Advances received on contracts in progress | 46 | - | €600 | +€600 | |
| Taxes, remuneration and social security | 45 | €2,595 | €6,487 | +€3,893 | +150% |
| Taxes | 450/3 | €2,595 | €2,687 | +€93 | +3.6% |
| Remuneration and social security | 454/9 | - | €3,800 | +€3,800 | |
| Other amounts payable | 47/48 | €78,751 | €81,228 | +€2,476 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,982 | €21,012 | +€1,030 | +5.2% |
| Other operating charges | 640/8 | €2,675 | €977 | -€1,699 | -63.5% |
| Gross operating margin | 9900 | €18,947 | €227 | -€18,720 | -98.8% |
| Operating profit (loss) | 9901 | -€3,710 | -€21,761 | -€18,051 | -487% |
| Financial income | 75/76B | €31 | €2,842 | +€2,811 | +9,181% |
| Recurring financial income | 75 | €31 | €2,842 | +€2,811 | +9,181% |
| Financial charges | 65/66B | €4,304 | €3,982 | -€322 | -7.5% |
| Recurring financial charges | 65 | €4,304 | €3,982 | -€322 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,984 | -€22,901 | -€14,917 | -187% |
| Income taxes | 67/77 | - | €176 | +€176 | |
| Profit (loss) for the period | 9904 | -€7,984 | -€23,077 | -€15,093 | -189% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,984 | -€23,077 | -€15,093 | -189% |
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 15 October 2026 via checked.be.