John's Computers: 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's Computers
Largest movements
- Cash +€120,747
up €120,747 (+66.9%), from €180,495 to €301,242
mainly Other debts (+€193,715) and Net result for the year (+€88,546)
- Receivables within one year -€21,656
down €21,656 (-18.7%), from €115,735 to €94,079
of which Trade receivables: -€38,587
- Tangible fixed assets -€16,885
down €16,885 (-3.9%), from €432,468 to €415,583
of which Land and buildings: -€18,625
- Other debts +€193,715
up €193,715 (+1,200%), from €16,137 to €209,852
- Reserves -€117,960
down €117,960 (-32.0%), from €368,100 to €250,140
of which Distributable reserves: -€117,960
- Debts after one year -€45,816
down €45,816 (-15.5%), from €295,053 to €249,237
of which Financial debts: -€47,816
- Trade debts +€29,778
up €29,778 (+85.5%), from €34,829 to €64,607
- Tax, wage and social debts +€13,238
up €13,238 (+36.1%), from €36,665 to €49,904
of which Taxes: +€10,446
- Gross operating margin +€22,565
up €22,565 (+8.3%), from €271,026 to €293,590
- Financial income -€19,231
down €19,231 (-100%), from €19,231 to €0
- Staff costs -€17,514
down €17,514 (-14.4%), from €121,641 to €104,127
- Taxes +€14,998
up €14,998 (+68.3%), from €21,949 to €36,947
- Other operating charges -€3,903
down €3,903 (-51.1%), from €7,643 to €3,740
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 | €902,360 | €973,277 | +€70,917 | +7.9% |
| Fixed assets | 21/28 | €432,709 | €415,825 | -€16,885 | -3.9% |
| Tangible fixed assets | 22/27 | €432,468 | €415,583 | -€16,885 | -3.9% |
| Land and buildings | 22 | €317,172 | €298,547 | -€18,625 | -5.9% |
| Plant, machinery and equipment | 23 | €75,295 | €83,587 | +€8,292 | +11.0% |
| Furniture and vehicles | 24 | €40,001 | €33,448 | -€6,552 | -16.4% |
| Financial fixed assets | 28 | €242 | €242 | = | 0.0% |
| Current assets | 29/58 | €469,651 | €557,452 | +€87,802 | +18.7% |
| Stocks and contracts in progress | 3 | €168,229 | €159,016 | -€9,213 | -5.5% |
| Stocks | 30/36 | €168,229 | €159,016 | -€9,213 | -5.5% |
| Amounts receivable within one year | 40/41 | €115,735 | €94,079 | -€21,656 | -18.7% |
| Trade receivables | 40 | €108,758 | €70,171 | -€38,587 | -35.5% |
| Other amounts receivable | 41 | €6,976 | €23,908 | +€16,931 | +243% |
| Cash at bank and in hand | 54/58 | €180,495 | €301,242 | +€120,747 | +66.9% |
| Deferred charges and accrued income | 490/1 | €5,192 | €3,115 | -€2,077 | -40.0% |
| Total equity and liabilities | 10/49 | €902,360 | €973,277 | +€70,917 | +7.9% |
| Equity | 10/15 | €467,864 | €349,910 | -€117,954 | -25.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €368,100 | €250,140 | -€117,960 | -32.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €13,670 | €13,670 | = | 0.0% |
| Distributable reserves | 133 | €354,430 | €236,470 | -€117,960 | -33.3% |
| Profit (loss) carried forward | 14 | €37,764 | €37,770 | +€6 | 0.0% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €434,496 | €623,367 | +€188,871 | +43.5% |
| Amounts payable after more than one year | 17 | €295,053 | €249,237 | -€45,816 | -15.5% |
| Financial debts | 170/4 | €295,053 | €247,237 | -€47,816 | -16.2% |
| Other amounts payable | 178/9 | - | €2,000 | +€2,000 | |
| Amounts payable within one year | 42/48 | €139,443 | €374,130 | +€234,687 | +168% |
| Current portion of amounts payable after more than one year | 42 | €47,286 | €47,816 | +€530 | +1.1% |
| Financial debts | 43 | €4,525 | €1,950 | -€2,575 | -56.9% |
| Credit institutions | 430/8 | €4,525 | €1,950 | -€2,575 | -56.9% |
| Trade debts | 44 | €34,829 | €64,607 | +€29,778 | +85.5% |
| Suppliers | 440/4 | €34,829 | €64,607 | +€29,778 | +85.5% |
| Taxes, remuneration and social security | 45 | €36,665 | €49,904 | +€13,238 | +36.1% |
| Taxes | 450/3 | €23,701 | €34,147 | +€10,446 | +44.1% |
| Remuneration and social security | 454/9 | €12,964 | €15,756 | +€2,792 | +21.5% |
| Other amounts payable | 47/48 | €16,137 | €209,852 | +€193,715 | +1,200% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €264 | +€264 | |
| Remuneration, social security and pensions | 62 | €121,641 | €104,127 | -€17,514 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,452 | €53,214 | +€1,761 | +3.4% |
| Other operating charges | 640/8 | €7,643 | €3,740 | -€3,903 | -51.1% |
| Gross operating margin | 9900 | €271,026 | €293,590 | +€22,565 | +8.3% |
| Operating profit (loss) | 9901 | €90,289 | €132,510 | +€42,221 | +46.8% |
| Financial income | 75/76B | €19,231 | €0 | -€19,231 | -100% |
| Recurring financial income | 75 | €19,231 | €0 | -€19,231 | -100% |
| Financial charges | 65/66B | €8,314 | €7,018 | -€1,296 | -15.6% |
| Recurring financial charges | 65 | €8,314 | €7,018 | -€1,296 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €101,207 | €125,493 | +€24,286 | +24.0% |
| Income taxes | 67/77 | €21,949 | €36,947 | +€14,998 | +68.3% |
| Profit (loss) for the period | 9904 | €79,258 | €88,546 | +€9,288 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,258 | €88,546 | +€9,288 | +11.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.