John McClane: 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 McClane
Largest movements
- Cash +€18,950
up €18,950 (+31.5%), from €60,250 to €79,200
mainly Other debts (+€29,508) and Net result for the year (+€19,191)
- Receivables within one year +€10,091
up €10,091 (+3822.3%), from €264 to €10,355
of which Trade receivables: +€10,000
- Tangible fixed assets -€5,403
down €5,403 (-56.5%), from €9,561 to €4,158
- Other debts +€29,508
up €29,508 (+923.0%), from €3,197 to €32,705
- Profit (loss) carried forward -€10,809
down €10,809 (-31.1%), from €34,706 to €23,897
- Tax, wage and social debts +€4,591
up €4,591 (+20.7%), from €22,209 to €26,800
of which Remuneration and social security: +€4,350
- Trade debts +€2,730
up €2,730 (+105.8%), from €2,581 to €5,311
- Current portion of long-term debt -€2,382
no longer reported in 2025 (was €2,382)
- Gross operating margin +€27,072
up €27,072 (+273.5%), from €9,897 to €36,969
- Depreciation -€4,054
down €4,054 (-42.9%), from €9,457 to €5,403
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 | €70,075 | €93,713 | +€23,638 | +33.7% |
| Fixed assets | 21/28 | €9,561 | €4,158 | -€5,403 | -56.5% |
| Tangible fixed assets | 22/27 | €9,561 | €4,158 | -€5,403 | -56.5% |
| Furniture and vehicles | 24 | €9,561 | €4,158 | -€5,403 | -56.5% |
| Current assets | 29/58 | €60,514 | €89,555 | +€29,041 | +48.0% |
| Amounts receivable within one year | 40/41 | €264 | €10,355 | +€10,091 | +3822.3% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €264 | €355 | +€91 | +34.5% |
| Cash at bank and in hand | 54/58 | €60,250 | €79,200 | +€18,950 | +31.5% |
| Total equity and liabilities | 10/49 | €70,075 | €93,713 | +€23,638 | +33.7% |
| Equity | 10/15 | €39,706 | €28,897 | -€10,809 | -27.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,706 | €23,897 | -€10,809 | -31.1% |
| Amounts payable | 17/49 | €30,369 | €64,816 | +€34,447 | +113.4% |
| Amounts payable within one year | 42/48 | €30,369 | €64,816 | +€34,447 | +113.4% |
| Current portion of amounts payable after more than one year | 42 | €2,382 | - | -€2,382 | |
| Trade debts | 44 | €2,581 | €5,311 | +€2,730 | +105.8% |
| Suppliers | 440/4 | €2,581 | €5,311 | +€2,730 | +105.8% |
| Taxes, remuneration and social security | 45 | €22,209 | €26,800 | +€4,591 | +20.7% |
| Taxes | 450/3 | €1,259 | €1,500 | +€241 | +19.1% |
| Remuneration and social security | 454/9 | €20,950 | €25,300 | +€4,350 | +20.8% |
| Other amounts payable | 47/48 | €3,197 | €32,705 | +€29,508 | +923.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,457 | €5,403 | -€4,054 | -42.9% |
| Other operating charges | 640/8 | €11,927 | €11,912 | -€15 | -0.1% |
| Gross operating margin | 9900 | €9,897 | €36,969 | +€27,072 | +273.5% |
| Operating profit (loss) | 9901 | -€11,487 | €19,654 | +€31,141 | |
| Financial charges | 65/66B | €106 | €83 | -€23 | -21.7% |
| Recurring financial charges | 65 | €106 | €83 | -€23 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,593 | €19,571 | +€31,164 | |
| Income taxes | 67/77 | €500 | €380 | -€120 | -24.0% |
| Profit (loss) for the period | 9904 | -€12,093 | €19,191 | +€31,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,093 | €19,191 | +€31,284 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.