JOHNNY BINET: 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.
JOHNNY BINET
Largest movements
- Tangible fixed assets -€8,392
down €8,392 (-2.8%), from €302,101 to €293,708
of which Land and buildings: -€8,653
- Cash -€6,050
down €6,050 (-3.3%), from €182,017 to €175,967
mainly Contributions, distributions and other (-€81,633) and Investment in fixed assets (net) (-€25,993)
- Debts after one year -€19,380
down €19,380 (-10.0%), from €194,352 to €174,972
- Trade debts -€12,049
down €12,049 (-73.6%), from €16,382 to €4,333
- Reserves +€12,000
up €12,000 (+6.8%), from €175,225 to €187,225
of which Distributable reserves: +€12,000
- Depreciation -€5,518
down €5,518 (-13.8%), from €39,903 to €34,385
- Taxes +€3,613
up €3,613 (+12.6%), from €28,771 to €32,385
- Other operating charges -€1,863
down €1,863 (-31.9%), from €5,832 to €3,969
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 | €525,971 | €512,682 | -€13,290 | -2.5% |
| Fixed assets | 21/28 | €302,351 | €293,958 | -€8,392 | -2.8% |
| Tangible fixed assets | 22/27 | €302,101 | €293,708 | -€8,392 | -2.8% |
| Land and buildings | 22 | €280,362 | €271,709 | -€8,653 | -3.1% |
| Plant, machinery and equipment | 23 | €5,400 | €4,989 | -€411 | -7.6% |
| Furniture and vehicles | 24 | €16,338 | €17,010 | +€672 | +4.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €223,621 | €218,723 | -€4,897 | -2.2% |
| Amounts receivable within one year | 40/41 | €41,603 | €42,757 | +€1,153 | +2.8% |
| Other amounts receivable | 41 | €41,603 | €42,757 | +€1,153 | +2.8% |
| Cash at bank and in hand | 54/58 | €182,017 | €175,967 | -€6,050 | -3.3% |
| Total equity and liabilities | 10/49 | €525,971 | €512,682 | -€13,290 | -2.5% |
| Equity | 10/15 | €194,566 | €208,116 | +€13,549 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,225 | €187,225 | +€12,000 | +6.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €60,225 | €60,225 | = | 0.0% |
| Distributable reserves | 133 | €115,000 | €127,000 | +€12,000 | +10.4% |
| Profit (loss) carried forward | 14 | €741 | €2,291 | +€1,549 | +209.0% |
| Amounts payable | 17/49 | €331,405 | €304,566 | -€26,839 | -8.1% |
| Amounts payable after more than one year | 17 | €194,352 | €174,972 | -€19,380 | -10.0% |
| Financial debts | 170/4 | €194,352 | €174,972 | -€19,380 | -10.0% |
| Amounts payable within one year | 42/48 | €137,053 | €129,594 | -€7,459 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €25,642 | €30,786 | +€5,144 | +20.1% |
| Financial debts | 43 | €0 | €808 | +€808 | |
| Credit institutions | 430/8 | €0 | €808 | +€808 | |
| Trade debts | 44 | €16,382 | €4,333 | -€12,049 | -73.6% |
| Suppliers | 440/4 | €16,382 | €4,333 | -€12,049 | -73.6% |
| Taxes, remuneration and social security | 45 | €13,396 | €12,035 | -€1,362 | -10.2% |
| Taxes | 450/3 | €8,771 | €7,385 | -€1,387 | -15.8% |
| Remuneration and social security | 454/9 | €4,625 | €4,650 | +€25 | +0.5% |
| Other amounts payable | 47/48 | €81,633 | €81,633 | = | 0.0% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,903 | €34,385 | -€5,518 | -13.8% |
| Other operating charges | 640/8 | €5,832 | €3,969 | -€1,863 | -31.9% |
| Gross operating margin | 9900 | €168,463 | €168,886 | +€423 | +0.3% |
| Operating profit (loss) | 9901 | €122,729 | €130,532 | +€7,804 | +6.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.0% |
| Financial charges | 65/66B | €4,466 | €2,966 | -€1,501 | -33.6% |
| Recurring financial charges | 65 | €4,466 | €2,966 | -€1,501 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €118,264 | €127,567 | +€9,302 | +7.9% |
| Income taxes | 67/77 | €28,771 | €32,385 | +€3,613 | +12.6% |
| Profit (loss) for the period | 9904 | €89,493 | €95,182 | +€5,689 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,493 | €95,182 | +€5,689 | +6.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.