Johnny Van Dingenen: what changed
Johnny Van Dingenen
Largest movements
- Cash +€30,177
up €30,177 (+525%), from €5,752 to €35,929
mainly Net result for the year (+€23,085) and Receivables within one year (+€15,352)
- Receivables within one year -€15,352
down €15,352 (-59.2%), from €25,948 to €10,596
- Tangible fixed assets -€3,019
down €3,019 (-55.9%), from €5,402 to €2,383
of which Plant, machinery and equipment: -€2,399
- Profit (loss) carried forward +€22,924
up €22,924, from -€22,924 to €0
- Trade debts -€8,091
down €8,091 (-78.0%), from €10,367 to €2,276
- Other debts -€2,340
down €2,340 (-24.2%), from €9,687 to €7,347
- Tax, wage and social debts -€776
down €776 (-19.1%), from €4,066 to €3,290
- Gross operating margin +€31,945
up €31,945, from -€3,279 to €28,666
- Depreciation -€4,465
down €4,465 (-52.0%), from €8,584 to €4,119
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,678 | €49,555 | +€11,877 | +31.5% |
| Fixed assets | 21/28 | €5,402 | €2,383 | -€3,019 | -55.9% |
| Tangible fixed assets | 22/27 | €5,402 | €2,383 | -€3,019 | -55.9% |
| Land and buildings | 22 | - | €1,013 | +€1,013 | |
| Plant, machinery and equipment | 23 | €3,769 | €1,370 | -€2,399 | -63.7% |
| Furniture and vehicles | 24 | €1,633 | €0 | -€1,633 | -100% |
| Current assets | 29/58 | €32,276 | €47,172 | +€14,896 | +46.2% |
| Amounts receivable within one year | 40/41 | €25,948 | €10,596 | -€15,352 | -59.2% |
| Trade receivables | 40 | €25,948 | €10,596 | -€15,352 | -59.2% |
| Cash at bank and in hand | 54/58 | €5,752 | €35,929 | +€30,177 | +525% |
| Deferred charges and accrued income | 490/1 | €576 | €647 | +€72 | +12.4% |
| Total equity and liabilities | 10/49 | €37,678 | €49,555 | +€11,877 | +31.5% |
| Equity | 10/15 | €13,558 | €36,643 | +€23,085 | +170% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,882 | €18,043 | +€161 | +0.9% |
| Distributable reserves | 133 | €17,882 | €18,043 | +€161 | +0.9% |
| Profit (loss) carried forward | 14 | -€22,924 | €0 | +€22,924 | |
| Amounts payable | 17/49 | €24,120 | €12,913 | -€11,207 | -46.5% |
| Amounts payable within one year | 42/48 | €24,120 | €12,913 | -€11,207 | -46.5% |
| Trade debts | 44 | €10,367 | €2,276 | -€8,091 | -78.0% |
| Suppliers | 440/4 | €10,367 | €2,276 | -€8,091 | -78.0% |
| Taxes, remuneration and social security | 45 | €4,066 | €3,290 | -€776 | -19.1% |
| Taxes | 450/3 | €4,066 | €3,290 | -€776 | -19.1% |
| Other amounts payable | 47/48 | €9,687 | €7,347 | -€2,340 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,584 | €4,119 | -€4,465 | -52.0% |
| Other operating charges | 640/8 | €795 | €882 | +€86 | +10.9% |
| Gross operating margin | 9900 | -€3,279 | €28,666 | +€31,945 | |
| Operating profit (loss) | 9901 | -€12,658 | €23,666 | +€36,324 | |
| Financial charges | 65/66B | €475 | €581 | +€107 | +22.5% |
| Recurring financial charges | 65 | €475 | €581 | +€107 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,133 | €23,085 | +€36,218 | |
| Profit (loss) for the period | 9904 | -€13,133 | €23,085 | +€36,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,133 | €23,085 | +€36,218 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.