JOHNRIZZO: 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.
JOHNRIZZO
Largest movements
- Cash +€19,542
up €19,542 (+741%), from €2,639 to €22,181
mainly Net result for the year (+€19,437) and Depreciation (+€3,274)
- Tangible fixed assets -€3,274
down €3,274 (-33.0%), from €9,912 to €6,638
- Profit (loss) carried forward +€19,437
up €19,437 (+29.2%), from -€66,631 to -€47,194
- Trade debts -€3,328
down €3,328 (-48.7%), from €6,827 to €3,499
- Gross operating margin +€18,836
up €18,836 (+360%), from €5,237 to €24,073
- Other operating charges +€271
up €271 (+29.4%), from €920 to €1,191
- Depreciation -€256
down €256 (-7.2%), from €3,530 to €3,274
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 | €26,878 | €43,084 | +€16,206 | +60.3% |
| Fixed assets | 21/28 | €9,912 | €6,638 | -€3,274 | -33.0% |
| Tangible fixed assets | 22/27 | €9,912 | €6,638 | -€3,274 | -33.0% |
| Furniture and vehicles | 24 | €9,912 | €6,638 | -€3,274 | -33.0% |
| Current assets | 29/58 | €16,966 | €36,446 | +€19,480 | +115% |
| Amounts receivable within one year | 40/41 | €14,327 | €14,265 | -€62 | -0.4% |
| Trade receivables | 40 | €8,509 | €8,908 | +€399 | +4.7% |
| Other amounts receivable | 41 | €5,818 | €5,357 | -€461 | -7.9% |
| Cash at bank and in hand | 54/58 | €2,639 | €22,181 | +€19,542 | +741% |
| Total equity and liabilities | 10/49 | €26,878 | €43,084 | +€16,206 | +60.3% |
| Equity | 10/15 | €19,629 | €39,066 | +€19,437 | +99.0% |
| Contributions | 10/11 | €84,400 | €84,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,631 | -€47,194 | +€19,437 | +29.2% |
| Amounts payable | 17/49 | €7,249 | €4,018 | -€3,231 | -44.6% |
| Amounts payable within one year | 42/48 | €7,249 | €4,018 | -€3,231 | -44.6% |
| Trade debts | 44 | €6,827 | €3,499 | -€3,328 | -48.7% |
| Suppliers | 440/4 | €6,827 | €3,499 | -€3,328 | -48.7% |
| Advances received on contracts in progress | 46 | - | €282 | +€282 | |
| Taxes, remuneration and social security | 45 | €102 | €237 | +€135 | +132% |
| Taxes | 450/3 | €102 | €237 | +€135 | +132% |
| Other amounts payable | 47/48 | €320 | - | -€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,530 | €3,274 | -€256 | -7.2% |
| Other operating charges | 640/8 | €920 | €1,191 | +€271 | +29.4% |
| Gross operating margin | 9900 | €5,237 | €24,073 | +€18,836 | +360% |
| Operating profit (loss) | 9901 | €787 | €19,608 | +€18,821 | +2,393% |
| Financial charges | 65/66B | €56 | €36 | -€20 | -35.7% |
| Recurring financial charges | 65 | €56 | €36 | -€20 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €731 | €19,572 | +€18,841 | +2,579% |
| Income taxes | 67/77 | €102 | €135 | +€32 | +31.6% |
| Profit (loss) for the period | 9904 | €628 | €19,437 | +€18,809 | +2,994% |
| Profit (loss) for the period to be appropriated | 9905 | €628 | €19,437 | +€18,809 | +2,994% |
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 15 October 2026 via checked.be.