JOHN-LIN: 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-LIN
Largest movements
- Receivables within one year +€46,075
up €46,075 (+13.4%), from €344,490 to €390,565
of which Trade receivables: +€38,922
- Tangible fixed assets +€41,446
up €41,446 (+41.4%), from €100,113 to €141,558
of which Furniture and vehicles: +€33,218
- Deferred charges and accrued income +€7,663
up €7,663 (+53.4%), from €14,348 to €22,012
- Profit (loss) carried forward +€61,477
up €61,477 (+95.8%), from -€64,150 to -€2,674
- Tax, wage and social debts +€24,780
up €24,780 (+427.3%), from €5,799 to €30,578
of which Taxes: +€13,532
- Debts after one year +€23,294
up €23,294 (+29.8%), from €78,265 to €101,559
- Current portion of long-term debt -€12,464
down €12,464 (-9.8%), from €127,459 to €114,995
- Trade debts +€6,713
up €6,713 (+180.2%), from €3,726 to €10,439
- Staff costs +€42,464
up €42,464 (+18.4%), from €230,824 to €273,287
- Gross operating margin +€33,210
up €33,210 (+8.5%), from €391,916 to €425,126
- Taxes +€13,289
new in 2024: €13,289
- Financial charges +€6,497
up €6,497 (+24.3%), from €26,728 to €33,225
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.
Cash bridge derived
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 | €530,572 | €631,661 | +€101,089 | +19.1% |
| Fixed assets | 21/28 | €100,113 | €141,558 | +€41,446 | +41.4% |
| Tangible fixed assets | 22/27 | €100,113 | €141,558 | +€41,446 | +41.4% |
| Plant, machinery and equipment | 23 | €4,600 | €12,828 | +€8,228 | +178.9% |
| Furniture and vehicles | 24 | €95,512 | €128,730 | +€33,218 | +34.8% |
| Current assets | 29/58 | €430,459 | €490,103 | +€59,644 | +13.9% |
| Stocks and contracts in progress | 3 | €35,090 | €35,090 | = | 0.0% |
| Stocks | 30/36 | €35,090 | €35,090 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €344,490 | €390,565 | +€46,075 | +13.4% |
| Trade receivables | 40 | €315,874 | €354,797 | +€38,922 | +12.3% |
| Other amounts receivable | 41 | €28,616 | €35,768 | +€7,152 | +25.0% |
| Cash at bank and in hand | 54/58 | €36,530 | €42,436 | +€5,905 | +16.2% |
| Deferred charges and accrued income | 490/1 | €14,348 | €22,012 | +€7,663 | +53.4% |
| Total equity and liabilities | 10/49 | €530,572 | €631,661 | +€101,089 | +19.1% |
| Equity | 10/15 | -€16,366 | €45,111 | +€61,477 | |
| Contributions | 10/11 | €43,446 | €43,446 | = | 0.0% |
| Reserves | 13 | €4,338 | €4,338 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,338 | €4,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,338 | €4,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,150 | -€2,674 | +€61,477 | +95.8% |
| Amounts payable | 17/49 | €546,938 | €586,550 | +€39,613 | +7.2% |
| Amounts payable after more than one year | 17 | €78,265 | €101,559 | +€23,294 | +29.8% |
| Financial debts | 170/4 | €78,265 | €101,559 | +€23,294 | +29.8% |
| Amounts payable within one year | 42/48 | €468,673 | €484,992 | +€16,319 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €127,459 | €114,995 | -€12,464 | -9.8% |
| Financial debts | 43 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Credit institutions | 430/8 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Trade debts | 44 | €3,726 | €10,439 | +€6,713 | +180.2% |
| Suppliers | 440/4 | €3,726 | €10,439 | +€6,713 | +180.2% |
| Taxes, remuneration and social security | 45 | €5,799 | €30,578 | +€24,780 | +427.3% |
| Taxes | 450/3 | €4,865 | €18,397 | +€13,532 | +278.1% |
| Remuneration and social security | 454/9 | €934 | €12,182 | +€11,248 | +1204.7% |
| Other amounts payable | 47/48 | €231,689 | €233,979 | +€2,290 | +1.0% |
| Remuneration, social security and pensions | 62 | €230,824 | €273,287 | +€42,464 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,455 | €33,871 | -€1,583 | -4.5% |
| Other operating charges | 640/8 | €10,070 | €10,122 | +€52 | +0.5% |
| Gross operating margin | 9900 | €391,916 | €425,126 | +€33,210 | +8.5% |
| Operating profit (loss) | 9901 | €115,567 | €107,845 | -€7,722 | -6.7% |
| Financial income | 75/76B | €47 | €145 | +€98 | +207.3% |
| Recurring financial income | 75 | €47 | €145 | +€98 | +207.3% |
| Financial charges | 65/66B | €26,728 | €33,225 | +€6,497 | +24.3% |
| Recurring financial charges | 65 | €26,728 | €33,225 | +€6,497 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €88,887 | €74,766 | -€14,121 | -15.9% |
| Income taxes | 67/77 | - | €13,289 | +€13,289 | |
| Profit (loss) for the period | 9904 | €88,887 | €61,477 | -€27,410 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,887 | €61,477 | -€27,410 | -30.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.