JOHN et NATALIE: 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 et NATALIE
Largest movements
- Stocks and contracts +€47,104
up €47,104 (+81.8%), from €57,601 to €104,705
- Tangible fixed assets -€24,930
down €24,930 (-7.6%), from €326,134 to €301,203
of which Leasing and similar rights: -€31,531
- Receivables within one year -€14,056
down €14,056 (-25.5%), from €55,197 to €41,141
of which Trade receivables: -€44,133
- Deferred charges and accrued income -€6,572
down €6,572 (-73.1%), from €8,990 to €2,418
- Trade debts +€46,887
up €46,887 (+35.2%), from €133,030 to €179,917
- Profit (loss) carried forward +€32,859
up €32,859 (+8.7%), from -€377,606 to -€344,747
- Other debts -€23,248
down €23,248 (-5.9%), from €396,259 to €373,011
- Short-term financial debts -€18,759
down €18,759 (-63.6%), from €29,510 to €10,751
- Current portion of long-term debt -€14,945
down €14,945 (-24.7%), from €60,538 to €45,593
- Gross operating margin +€35,362
up €35,362 (+24.5%), from €144,599 to €179,962
- Staff costs -€30,390
down €30,390 (-38.9%), from €78,173 to €47,783
- Depreciation +€9,618
up €9,618 (+14.1%), from €68,296 to €77,914
- Financial charges +€6,531
up €6,531 (+60.1%), from €10,868 to €17,399
of which Non-recurring financial charges: +€4,047
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,492 | €461,542 | +€7,050 | +1.6% |
| Fixed assets | 21/28 | €331,119 | €308,703 | -€22,415 | -6.8% |
| Tangible fixed assets | 22/27 | €326,134 | €301,203 | -€24,930 | -7.6% |
| Plant, machinery and equipment | 23 | €149,174 | €155,955 | +€6,781 | +4.5% |
| Furniture and vehicles | 24 | €58,406 | €58,226 | -€180 | -0.3% |
| Leasing and similar rights | 25 | €118,554 | €87,023 | -€31,531 | -26.6% |
| Financial fixed assets | 28 | €4,985 | €7,500 | +€2,515 | +50.5% |
| Current assets | 29/58 | €123,373 | €152,838 | +€29,465 | +23.9% |
| Stocks and contracts in progress | 3 | €57,601 | €104,705 | +€47,104 | +81.8% |
| Stocks | 30/36 | €57,601 | €104,705 | +€47,104 | +81.8% |
| Amounts receivable within one year | 40/41 | €55,197 | €41,141 | -€14,056 | -25.5% |
| Trade receivables | 40 | €55,197 | €11,064 | -€44,133 | -80.0% |
| Other amounts receivable | 41 | - | €30,077 | +€30,077 | |
| Cash at bank and in hand | 54/58 | €1,586 | €4,575 | +€2,989 | +189% |
| Deferred charges and accrued income | 490/1 | €8,990 | €2,418 | -€6,572 | -73.1% |
| Total equity and liabilities | 10/49 | €454,492 | €461,542 | +€7,050 | +1.6% |
| Equity | 10/15 | -€358,719 | -€325,859 | +€32,859 | +9.2% |
| Contributions | 10/11 | €13,605 | €13,605 | = | 0.0% |
| Reserves | 13 | €5,282 | €5,282 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,875 | €2,875 | = | 0.0% |
| Distributable reserves | 133 | €548 | €548 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€377,606 | -€344,747 | +€32,859 | +8.7% |
| Amounts payable | 17/49 | €813,211 | €787,401 | -€25,810 | -3.2% |
| Amounts payable after more than one year | 17 | €178,614 | €166,512 | -€12,101 | -6.8% |
| Financial debts | 170/4 | €178,614 | €166,512 | -€12,101 | -6.8% |
| Amounts payable within one year | 42/48 | €634,597 | €620,889 | -€13,708 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €60,538 | €45,593 | -€14,945 | -24.7% |
| Financial debts | 43 | €29,510 | €10,751 | -€18,759 | -63.6% |
| Credit institutions | 430/8 | €29,510 | €10,751 | -€18,759 | -63.6% |
| Trade debts | 44 | €133,030 | €179,917 | +€46,887 | +35.2% |
| Suppliers | 440/4 | €133,030 | €179,917 | +€46,887 | +35.2% |
| Advances received on contracts in progress | 46 | €2,966 | - | -€2,966 | |
| Taxes, remuneration and social security | 45 | €12,293 | €11,616 | -€677 | -5.5% |
| Taxes | 450/3 | €5,122 | €2,967 | -€2,154 | -42.1% |
| Remuneration and social security | 454/9 | €7,172 | €8,649 | +€1,477 | +20.6% |
| Other amounts payable | 47/48 | €396,259 | €373,011 | -€23,248 | -5.9% |
| Non-recurring operating income | 76A | €91,405 | €545 | -€90,860 | -99.4% |
| Remuneration, social security and pensions | 62 | €78,173 | €47,783 | -€30,390 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,296 | €77,914 | +€9,618 | +14.1% |
| Other operating charges | 640/8 | €3,493 | €3,691 | +€198 | +5.7% |
| Non-recurring operating charges | 66A | €3,272 | €330 | -€2,942 | -89.9% |
| Gross operating margin | 9900 | €144,599 | €179,962 | +€35,362 | +24.5% |
| Operating profit (loss) | 9901 | -€8,634 | €50,243 | +€58,877 | |
| Financial income | 75/76B | €69 | €15 | -€54 | -78.2% |
| Recurring financial income | 75 | €69 | €15 | -€54 | -78.2% |
| Financial charges | 65/66B | €10,868 | €17,399 | +€6,531 | +60.1% |
| Recurring financial charges | 65 | €10,868 | €13,352 | +€2,484 | +22.9% |
| Non-recurring financial charges | 66B | - | €4,047 | +€4,047 | |
| Profit (loss) for the period before taxes | 9903 | -€19,433 | €32,859 | +€52,292 | |
| Profit (loss) for the period | 9904 | -€19,433 | €32,859 | +€52,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,433 | €32,859 | +€52,292 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.