Johnny & Mary: 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.
Johnny & Mary
Largest movements
- Cash +€150,518
up €150,518 (+130%), from €116,164 to €266,682
mainly Other debts (+€242,123) and Net result for the year (+€179,639)
- Receivables within one year +€61,571
up €61,571 (+157%), from €39,243 to €100,814
- Tangible fixed assets +€9,107
up €9,107 (+129%), from €7,077 to €16,184
of which Plant, machinery and equipment: +€7,498
- Other debts +€242,123
up €242,123 (+1,213%), from €19,962 to €262,085
- Reserves -€74,319
down €74,319 (-61.5%), from €120,911 to €46,592
- Trade debts +€31,895
up €31,895 (+515%), from €6,197 to €38,092
- Tax, wage and social debts +€22,497
up €22,497 (+157%), from €14,314 to €36,811
of which Taxes: +€23,329
- Gross operating margin +€240,660
up €240,660 (+219%), from €110,124 to €350,785
- Staff costs +€64,651
up €64,651 (+147%), from €44,052 to €108,703
- Taxes +€42,093
up €42,093 (+323%), from €13,034 to €55,127
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 | €162,884 | €385,080 | +€222,196 | +136% |
| Fixed assets | 21/28 | €7,477 | €17,584 | +€10,107 | +135% |
| Tangible fixed assets | 22/27 | €7,077 | €16,184 | +€9,107 | +129% |
| Plant, machinery and equipment | 23 | €3,764 | €11,262 | +€7,498 | +199% |
| Furniture and vehicles | 24 | €3,313 | €4,922 | +€1,609 | +48.6% |
| Financial fixed assets | 28 | €400 | €1,400 | +€1,000 | +250% |
| Current assets | 29/58 | €155,407 | €367,496 | +€212,089 | +136% |
| Amounts receivable within one year | 40/41 | €39,243 | €100,814 | +€61,571 | +157% |
| Trade receivables | 40 | €39,243 | €100,814 | +€61,571 | +157% |
| Cash at bank and in hand | 54/58 | €116,164 | €266,682 | +€150,518 | +130% |
| Total equity and liabilities | 10/49 | €162,884 | €385,080 | +€222,196 | +136% |
| Equity | 10/15 | €122,411 | €48,092 | -€74,319 | -60.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €120,911 | €46,592 | -€74,319 | -61.5% |
| Distributable reserves | 133 | €120,911 | €46,592 | -€74,319 | -61.5% |
| Amounts payable | 17/49 | €40,473 | €336,988 | +€296,515 | +733% |
| Amounts payable within one year | 42/48 | €40,473 | €336,988 | +€296,515 | +733% |
| Trade debts | 44 | €6,197 | €38,092 | +€31,895 | +515% |
| Suppliers | 440/4 | €6,197 | €38,092 | +€31,895 | +515% |
| Taxes, remuneration and social security | 45 | €14,314 | €36,811 | +€22,497 | +157% |
| Taxes | 450/3 | €13,482 | €36,811 | +€23,329 | +173% |
| Remuneration and social security | 454/9 | €832 | - | -€832 | |
| Other amounts payable | 47/48 | €19,962 | €262,085 | +€242,123 | +1,213% |
| Remuneration, social security and pensions | 62 | €44,052 | €108,703 | +€64,651 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,830 | €7,211 | +€3,382 | +88.3% |
| Other operating charges | 640/8 | €471 | €66 | -€405 | -86.1% |
| Gross operating margin | 9900 | €110,124 | €350,785 | +€240,660 | +219% |
| Operating profit (loss) | 9901 | €61,771 | €234,804 | +€173,033 | +280% |
| Financial income | 75/76B | €3 | €42 | +€39 | +1,278% |
| Recurring financial income | 75 | €3 | €42 | +€39 | +1,278% |
| Financial charges | 65/66B | €83 | €79 | -€4 | -4.5% |
| Recurring financial charges | 65 | €83 | €79 | -€4 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €61,691 | €234,766 | +€173,075 | +281% |
| Income taxes | 67/77 | €13,034 | €55,127 | +€42,093 | +323% |
| Profit (loss) for the period | 9904 | €48,657 | €179,639 | +€130,982 | +269% |
| Profit (loss) for the period to be appropriated | 9905 | €48,657 | €179,639 | +€130,982 | +269% |
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 20 October 2026 via checked.be.