JOHN DOE: 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.
JOHN DOE
Largest movements
- Cash -€9,736
down €9,736 (-19.1%), from €51,033 to €41,298
mainly Investment in fixed assets (net) (-€4,445) and Tax, wage and social debts (-€4,423)
- Tangible fixed assets +€4,244
up €4,244 (+4773.8%), from €89 to €4,333
- Receivables within one year +€3,587
up €3,587 (+10.9%), from €33,056 to €36,643
of which Trade receivables: +€2,781
- Tax, wage and social debts -€4,423
down €4,423 (-83.8%), from €5,280 to €857
- Reserves +€2,495
up €2,495 (+3.4%), from €72,993 to €75,488
of which Distributable reserves: +€2,495
- Gross operating margin -€12,717
down €12,717 (-76.1%), from €16,717 to €4,000
- Taxes -€2,104
down €2,104 (-73.8%), from €2,853 to €749
- Depreciation -€1,165
down €1,165 (-85.3%), from €1,366 to €201
- Other operating charges -€224
down €224 (-36.6%), from €611 to €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.
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 | €84,496 | €82,686 | -€1,810 | -2.1% |
| Fixed assets | 21/28 | €154 | €4,398 | +€4,244 | +2762.4% |
| Tangible fixed assets | 22/27 | €89 | €4,333 | +€4,244 | +4773.8% |
| Furniture and vehicles | 24 | €89 | €4,333 | +€4,244 | +4773.8% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €84,343 | €78,288 | -€6,054 | -7.2% |
| Amounts receivable within one year | 40/41 | €33,056 | €36,643 | +€3,587 | +10.9% |
| Trade receivables | 40 | €15,186 | €17,968 | +€2,781 | +18.3% |
| Other amounts receivable | 41 | €17,870 | €18,676 | +€806 | +4.5% |
| Cash at bank and in hand | 54/58 | €51,033 | €41,298 | -€9,736 | -19.1% |
| Deferred charges and accrued income | 490/1 | €253 | €348 | +€94 | +37.1% |
| Total equity and liabilities | 10/49 | €84,496 | €82,686 | -€1,810 | -2.1% |
| Equity | 10/15 | €79,193 | €81,688 | +€2,495 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,993 | €75,488 | +€2,495 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,133 | €73,628 | +€2,495 | +3.5% |
| Amounts payable | 17/49 | €5,303 | €998 | -€4,305 | -81.2% |
| Amounts payable within one year | 42/48 | €5,303 | €998 | -€4,305 | -81.2% |
| Trade debts | 44 | €23 | €141 | +€118 | +515.2% |
| Suppliers | 440/4 | €23 | €141 | +€118 | +515.2% |
| Taxes, remuneration and social security | 45 | €5,280 | €857 | -€4,423 | -83.8% |
| Taxes | 450/3 | €5,280 | €857 | -€4,423 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,366 | €201 | -€1,165 | -85.3% |
| Other operating charges | 640/8 | €611 | €387 | -€224 | -36.6% |
| Gross operating margin | 9900 | €16,717 | €4,000 | -€12,717 | -76.1% |
| Operating profit (loss) | 9901 | €14,739 | €3,411 | -€11,328 | -76.9% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €184 | €197 | +€13 | +7.1% |
| Recurring financial charges | 65 | €184 | €197 | +€13 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €14,555 | €3,244 | -€11,311 | -77.7% |
| Income taxes | 67/77 | €2,853 | €749 | -€2,104 | -73.8% |
| Profit (loss) for the period | 9904 | €11,702 | €2,495 | -€9,207 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,702 | €2,495 | -€9,207 | -78.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.