JOHN LEE BOOKER: 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 LEE BOOKER
Largest movements
- Cash -€52,429
down €52,429 (-48.3%), from €108,622 to €56,193
mainly Contributions, distributions and other (-€85,000) and Investment in fixed assets (net) (-€10,639)
- Receivables within one year -€11,508
down €11,508 (-39.9%), from €28,858 to €17,349
of which Trade receivables: -€13,310
- Tangible fixed assets +€9,286
up €9,286 (+476%), from €1,949 to €11,236
of which Furniture and vehicles: +€9,285
- Reserves -€59,129
down €59,129 (-46.8%), from €126,254 to €67,125
- Trade debts +€2,931
up €2,931 (+1,048%), from €280 to €3,211
- Tax, wage and social debts +€2,891
up €2,891 (+34.0%), from €8,506 to €11,397
of which Remuneration and social security: +€4,078
- Gross operating margin -€9,909
down €9,909 (-21.2%), from €46,822 to €36,913
- Taxes -€2,092
down €2,092 (-21.0%), from €9,962 to €7,869
- Other operating charges +€1,032
up €1,032 (+252%), from €409 to €1,441
- Financial income -€628
down €628 (-100%), from €628 to €0
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 | €140,044 | €86,756 | -€53,288 | -38.1% |
| Fixed assets | 21/28 | €1,949 | €11,236 | +€9,286 | +476% |
| Tangible fixed assets | 22/27 | €1,949 | €11,236 | +€9,286 | +476% |
| Plant, machinery and equipment | 23 | €686 | €688 | +€2 | +0.3% |
| Furniture and vehicles | 24 | €1,264 | €10,548 | +€9,285 | +735% |
| Current assets | 29/58 | €138,095 | €75,520 | -€62,574 | -45.3% |
| Amounts receivable within one year | 40/41 | €28,858 | €17,349 | -€11,508 | -39.9% |
| Trade receivables | 40 | €26,620 | €13,310 | -€13,310 | -50.0% |
| Other amounts receivable | 41 | €2,238 | €4,039 | +€1,802 | +80.5% |
| Cash at bank and in hand | 54/58 | €108,622 | €56,193 | -€52,429 | -48.3% |
| Deferred charges and accrued income | 490/1 | €615 | €1,978 | +€1,363 | +222% |
| Total equity and liabilities | 10/49 | €140,044 | €86,756 | -€53,288 | -38.1% |
| Equity | 10/15 | €131,254 | €72,125 | -€59,129 | -45.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €126,254 | €67,125 | -€59,129 | -46.8% |
| Distributable reserves | 133 | €126,254 | €67,125 | -€59,129 | -46.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,790 | €14,632 | +€5,841 | +66.5% |
| Amounts payable within one year | 42/48 | €8,790 | €14,632 | +€5,841 | +66.5% |
| Financial debts | 43 | €4 | €23 | +€19 | +478% |
| Credit institutions | 430/8 | €4 | €23 | +€19 | +478% |
| Trade debts | 44 | €280 | €3,211 | +€2,931 | +1,048% |
| Suppliers | 440/4 | €280 | €3,211 | +€2,931 | +1,048% |
| Taxes, remuneration and social security | 45 | €8,506 | €11,397 | +€2,891 | +34.0% |
| Taxes | 450/3 | €8,506 | €7,319 | -€1,187 | -14.0% |
| Remuneration and social security | 454/9 | €0 | €4,078 | +€4,078 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €46 | +€46 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,255 | €1,353 | +€98 | +7.8% |
| Other operating charges | 640/8 | €409 | €1,441 | +€1,032 | +252% |
| Gross operating margin | 9900 | €46,822 | €36,913 | -€9,909 | -21.2% |
| Operating profit (loss) | 9901 | €45,158 | €34,073 | -€11,085 | -24.5% |
| Financial income | 75/76B | €628 | €0 | -€628 | -100% |
| Recurring financial income | 75 | €628 | €0 | -€628 | -100% |
| Financial charges | 65/66B | €522 | €333 | -€189 | -36.2% |
| Recurring financial charges | 65 | €522 | €333 | -€189 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €45,264 | €33,740 | -€11,524 | -25.5% |
| Income taxes | 67/77 | €9,962 | €7,869 | -€2,092 | -21.0% |
| Profit (loss) for the period | 9904 | €35,303 | €25,871 | -€9,432 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,303 | €25,871 | -€9,432 | -26.7% |
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 20 October 2026 via checked.be.