JOHN GROUP: 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 GROUP
Largest movements
- Cash -€34,761
down €34,761 (-92.1%), from €37,740 to €2,979
mainly Trade debts (-€48,269) and Investment in fixed assets (net) (-€18,574)
- Tangible fixed assets +€4,731
up €4,731 (+23.9%), from €19,799 to €24,530
of which Plant, machinery and equipment: +€9,132
- Receivables within one year -€3,819
down €3,819 (-3.4%), from €112,236 to €108,417
of which Trade receivables: -€14,274
- Trade debts -€48,269
down €48,269 (-36.2%), from €133,392 to €85,123
of which Bills of exchange payable: -€77,019
- Tax, wage and social debts +€8,800
up €8,800 (+72.8%), from €12,091 to €20,891
of which Taxes: +€17,099
- Profit (loss) carried forward +€7,176
up €7,176 (+36.9%), from €19,436 to €26,612
- Turnover -€226,377
down €226,377 (-20.4%), from €1.1m to €885,554
- Purchases and services -€204,447
down €204,447 (-19.4%), from €1.1m to €852,025
- Gross operating margin -€20,970
down €20,970 (-37.8%), from €55,459 to €34,489
- Staff costs -€16,205
down €16,205 (-58.4%), from €27,744 to €11,540
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 | €169,775 | €135,926 | -€33,849 | -19.9% |
| Fixed assets | 21/28 | €19,799 | €24,530 | +€4,731 | +23.9% |
| Tangible fixed assets | 22/27 | €19,799 | €24,530 | +€4,731 | +23.9% |
| Plant, machinery and equipment | 23 | €880 | €10,012 | +€9,132 | +1,038% |
| Furniture and vehicles | 24 | €18,919 | €14,518 | -€4,401 | -23.3% |
| Current assets | 29/58 | €149,976 | €111,396 | -€38,580 | -25.7% |
| Amounts receivable within one year | 40/41 | €112,236 | €108,417 | -€3,819 | -3.4% |
| Trade receivables | 40 | €102,461 | €88,187 | -€14,274 | -13.9% |
| Other amounts receivable | 41 | €9,775 | €20,229 | +€10,455 | +107% |
| Cash at bank and in hand | 54/58 | €37,740 | €2,979 | -€34,761 | -92.1% |
| Total equity and liabilities | 10/49 | €169,775 | €135,926 | -€33,849 | -19.9% |
| Equity | 10/15 | €22,736 | €29,912 | +€7,176 | +31.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,436 | €26,612 | +€7,176 | +36.9% |
| Amounts payable | 17/49 | €147,039 | €106,014 | -€41,025 | -27.9% |
| Amounts payable within one year | 42/48 | €147,039 | €106,014 | -€41,025 | -27.9% |
| Trade debts | 44 | €133,392 | €85,123 | -€48,269 | -36.2% |
| Suppliers | 440/4 | €56,373 | €85,123 | +€28,750 | +51.0% |
| Bills of exchange payable | 441 | €77,019 | - | -€77,019 | |
| Taxes, remuneration and social security | 45 | €12,091 | €20,891 | +€8,800 | +72.8% |
| Taxes | 450/3 | €3,792 | €20,891 | +€17,099 | +451% |
| Remuneration and social security | 454/9 | €8,299 | - | -€8,299 | |
| Other amounts payable | 47/48 | €1,556 | - | -€1,556 | |
| Turnover | 70 | €1,111,931 | €885,554 | -€226,377 | -20.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,056,472 | €852,025 | -€204,447 | -19.4% |
| Remuneration, social security and pensions | 62 | €27,744 | €11,540 | -€16,205 | -58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,202 | €13,843 | +€1,641 | +13.4% |
| Other operating charges | 640/8 | €6,511 | €817 | -€5,694 | -87.4% |
| Gross operating margin | 9900 | €55,459 | €34,489 | -€20,970 | -37.8% |
| Operating profit (loss) | 9901 | €9,001 | €8,289 | -€712 | -7.9% |
| Financial charges | 65/66B | €98 | €50 | -€49 | -49.5% |
| Recurring financial charges | 65 | €98 | €50 | -€49 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €8,903 | €8,240 | -€663 | -7.5% |
| Income taxes | 67/77 | €2,179 | €1,063 | -€1,116 | -51.2% |
| Profit (loss) for the period | 9904 | €6,724 | €7,176 | +€453 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,724 | €7,176 | +€453 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.