JOHNEN PGmbH: 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.
JOHNEN PGmbH
Largest movements
- Cash +€579,336
up €579,336 (+163%), from €355,937 to €935,273
mainly Current investments (+€460,049) and Net result for the year (+€201,908)
- Current investments -€460,049
down €460,049 (-92.0%), from €500,000 to €39,951
- Stocks and contracts +€149,101
up €149,101 (+20.5%), from €726,945 to €876,046
- Receivables within one year -€87,882
down €87,882 (-79.3%), from €110,791 to €22,909
of which Trade receivables: -€78,867
- Tangible fixed assets -€35,114
down €35,114 (-17.5%), from €201,050 to €165,935
of which Furniture and vehicles: -€32,368
- Reserves +€131,143
up €131,143 (+13.7%), from €956,363 to €1.1m
of which Distributable reserves: +€131,400
- Tax, wage and social debts +€38,017
up €38,017 (+143%), from €26,536 to €64,553
of which Taxes: +€28,781
- Staff costs +€48,762
up €48,762 (+237%), from €20,567 to €69,329
- Gross operating margin +€12,392
up €12,392 (+2.9%), from €430,337 to €442,729
- Financial income +€5,451
up €5,451 (+253%), from €2,156 to €7,607
- Financial charges -€5,078
down €5,078 (-9.6%), from €52,839 to €47,761
- Other operating charges -€4,952
down €4,952 (-47.2%), from €10,498 to €5,546
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 | €1,919,615 | €2,083,900 | +€164,285 | +8.6% |
| Fixed assets | 21/28 | €219,777 | €202,634 | -€17,143 | -7.8% |
| Tangible fixed assets | 22/27 | €201,050 | €165,935 | -€35,114 | -17.5% |
| Land and buildings | 22 | €75,076 | €72,538 | -€2,538 | -3.4% |
| Plant, machinery and equipment | 23 | €1,338 | €3,451 | +€2,113 | +158% |
| Furniture and vehicles | 24 | €108,216 | €75,848 | -€32,368 | -29.9% |
| Other tangible fixed assets | 26 | €16,419 | €14,098 | -€2,322 | -14.1% |
| Financial fixed assets | 28 | €18,727 | €36,699 | +€17,971 | +96.0% |
| Current assets | 29/58 | €1,699,838 | €1,881,266 | +€181,428 | +10.7% |
| Stocks and contracts in progress | 3 | €726,945 | €876,046 | +€149,101 | +20.5% |
| Stocks | 30/36 | €726,945 | €876,046 | +€149,101 | +20.5% |
| Amounts receivable within one year | 40/41 | €110,791 | €22,909 | -€87,882 | -79.3% |
| Trade receivables | 40 | €95,365 | €16,499 | -€78,867 | -82.7% |
| Other amounts receivable | 41 | €15,426 | €6,411 | -€9,015 | -58.4% |
| Current investments | 50/53 | €500,000 | €39,951 | -€460,049 | -92.0% |
| Cash at bank and in hand | 54/58 | €355,937 | €935,273 | +€579,336 | +163% |
| Deferred charges and accrued income | 490/1 | €6,166 | €7,086 | +€921 | +14.9% |
| Total equity and liabilities | 10/49 | €1,919,615 | €2,083,900 | +€164,285 | +8.6% |
| Equity | 10/15 | €967,002 | €1,110,602 | +€143,600 | +14.8% |
| Contributions | 10/11 | €6,197 | €18,592 | +€12,395 | +200% |
| Reserves | 13 | €956,363 | €1,087,506 | +€131,143 | +13.7% |
| Non-distributable reserves | 130/1 | €26,106 | €26,106 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,106 | €26,106 | = | 0.0% |
| Tax-exempt reserves | 132 | €257 | - | -€257 | |
| Distributable reserves | 133 | €930,000 | €1,061,400 | +€131,400 | +14.1% |
| Profit (loss) carried forward | 14 | €4,441 | €4,503 | +€62 | +1.4% |
| Provisions and deferred taxes | 16 | €86 | - | -€86 | |
| Deferred taxes | 168 | €86 | - | -€86 | |
| Amounts payable | 17/49 | €952,527 | €973,298 | +€20,771 | +2.2% |
| Amounts payable after more than one year | 17 | €185,680 | €185,680 | = | 0.0% |
| Financial debts | 170/4 | €185,680 | €185,680 | = | 0.0% |
| Amounts payable within one year | 42/48 | €728,311 | €751,173 | +€22,862 | +3.1% |
| Trade debts | 44 | €151,748 | €147,350 | -€4,398 | -2.9% |
| Suppliers | 440/4 | €151,748 | €147,350 | -€4,398 | -2.9% |
| Taxes, remuneration and social security | 45 | €26,536 | €64,553 | +€38,017 | +143% |
| Taxes | 450/3 | €23,685 | €52,466 | +€28,781 | +122% |
| Remuneration and social security | 454/9 | €2,851 | €12,087 | +€9,236 | +324% |
| Other amounts payable | 47/48 | €550,028 | €539,270 | -€10,757 | -2.0% |
| Accrued charges and deferred income | 492/3 | €38,536 | €36,445 | -€2,091 | -5.4% |
| Non-recurring operating income | 76A | €28,926 | €3,392 | -€25,534 | -88.3% |
| Remuneration, social security and pensions | 62 | €20,567 | €69,329 | +€48,762 | +237% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,018 | €32,701 | -€4,317 | -11.7% |
| Other operating charges | 640/8 | €10,498 | €5,546 | -€4,952 | -47.2% |
| Non-recurring operating charges | 66A | €401 | €210 | -€192 | -47.8% |
| Gross operating margin | 9900 | €430,337 | €442,729 | +€12,392 | +2.9% |
| Operating profit (loss) | 9901 | €361,853 | €334,944 | -€26,909 | -7.4% |
| Financial income | 75/76B | €2,156 | €7,607 | +€5,451 | +253% |
| Recurring financial income | 75 | €2,156 | €7,607 | +€5,451 | +253% |
| Financial charges | 65/66B | €52,839 | €47,761 | -€5,078 | -9.6% |
| Recurring financial charges | 65 | €52,839 | €47,761 | -€5,078 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €311,170 | €294,790 | -€16,380 | -5.3% |
| Transfer from deferred taxes | 780 | €128 | €86 | -€42 | -33.0% |
| Income taxes | 67/77 | €94,529 | €92,967 | -€1,562 | -1.7% |
| Profit (loss) for the period | 9904 | €216,769 | €201,908 | -€14,861 | -6.9% |
| Transfer from tax-exempt reserves | 789 | €384 | €257 | -€127 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €217,152 | €202,165 | -€14,987 | -6.9% |
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 24 October 2026 via checked.be.