JOHNSON INVEST: 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.
JOHNSON INVEST
Largest movements
- Cash -€17,117
down €17,117 (-59.1%), from €28,987 to €11,870
mainly Investment in fixed assets (net) (-€12,202) and Debts after one year (-€9,955)
- Stocks and contracts +€9,704
up €9,704 (+68.6%), from €14,137 to €23,841
- Tangible fixed assets -€7,063
down €7,063 (-10.0%), from €70,445 to €63,382
- Receivables within one year +€1,823
up €1,823 (+14.1%), from €12,969 to €14,791
of which Trade receivables: +€1,515
- Debts after one year -€9,955
down €9,955 (-31.2%), from €31,937 to €21,983
- Other debts +€8,655
up €8,655 (+19.0%), from €45,629 to €54,284
- Trade debts -€7,479
down €7,479 (-95.3%), from €7,848 to €370
- Tax, wage and social debts -€2,730
down €2,730 (-17.6%), from €15,532 to €12,803
- Reserves -€1,573
down €1,573 (-10.3%), from €15,243 to €13,671
- Gross operating margin -€7,668
down €7,668 (-22.6%), from €33,931 to €26,263
- Other operating charges +€2,066
up €2,066 (+180%), from €1,150 to €3,215
- Taxes -€1,638
down €1,638 (-33.8%), from €4,840 to €3,202
- Depreciation +€872
up €872 (+4.7%), from €18,393 to €19,265
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 | €126,777 | €114,064 | -€12,713 | -10.0% |
| Fixed assets | 21/28 | €70,445 | €63,382 | -€7,063 | -10.0% |
| Tangible fixed assets | 22/27 | €70,445 | €63,382 | -€7,063 | -10.0% |
| Furniture and vehicles | 24 | €70,445 | €63,382 | -€7,063 | -10.0% |
| Current assets | 29/58 | €56,332 | €50,682 | -€5,650 | -10.0% |
| Stocks and contracts in progress | 3 | €14,137 | €23,841 | +€9,704 | +68.6% |
| Stocks | 30/36 | €14,137 | €23,841 | +€9,704 | +68.6% |
| Amounts receivable within one year | 40/41 | €12,969 | €14,791 | +€1,823 | +14.1% |
| Trade receivables | 40 | €12,969 | €14,483 | +€1,515 | +11.7% |
| Other amounts receivable | 41 | - | €308 | +€308 | |
| Cash at bank and in hand | 54/58 | €28,987 | €11,870 | -€17,117 | -59.1% |
| Deferred charges and accrued income | 490/1 | €240 | €180 | -€59 | -24.8% |
| Total equity and liabilities | 10/49 | €126,777 | €114,064 | -€12,713 | -10.0% |
| Equity | 10/15 | €16,243 | €14,671 | -€1,573 | -9.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,243 | €13,671 | -€1,573 | -10.3% |
| Distributable reserves | 133 | €15,243 | €13,671 | -€1,573 | -10.3% |
| Amounts payable | 17/49 | €110,533 | €99,393 | -€11,140 | -10.1% |
| Amounts payable after more than one year | 17 | €31,937 | €21,983 | -€9,955 | -31.2% |
| Financial debts | 170/4 | €31,937 | €21,983 | -€9,955 | -31.2% |
| Amounts payable within one year | 42/48 | €78,596 | €77,411 | -€1,186 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €9,587 | €9,955 | +€368 | +3.8% |
| Trade debts | 44 | €7,848 | €370 | -€7,479 | -95.3% |
| Suppliers | 440/4 | €7,848 | €370 | -€7,479 | -95.3% |
| Taxes, remuneration and social security | 45 | €15,532 | €12,803 | -€2,730 | -17.6% |
| Taxes | 450/3 | €15,532 | €12,803 | -€2,730 | -17.6% |
| Other amounts payable | 47/48 | €45,629 | €54,284 | +€8,655 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,393 | €19,265 | +€872 | +4.7% |
| Other operating charges | 640/8 | €1,150 | €3,215 | +€2,066 | +180% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €33,931 | €26,263 | -€7,668 | -22.6% |
| Operating profit (loss) | 9901 | €14,388 | €3,783 | -€10,606 | -73.7% |
| Financial income | 75/76B | €13 | €65 | +€52 | +402% |
| Recurring financial income | 75 | €13 | €65 | +€52 | +402% |
| Financial charges | 65/66B | €2,207 | €2,218 | +€12 | +0.5% |
| Recurring financial charges | 65 | €2,207 | €2,218 | +€12 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €12,194 | €1,629 | -€10,565 | -86.6% |
| Income taxes | 67/77 | €4,840 | €3,202 | -€1,638 | -33.8% |
| Profit (loss) for the period | 9904 | €7,354 | -€1,573 | -€8,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,354 | -€1,573 | -€8,927 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.