JOHNVAN: 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.
JOHNVAN
Largest movements
- Cash +€22,806
up €22,806 (+33.0%), from €69,189 to €91,995
mainly Net result for the year (+€13,811) and Depreciation (+€11,046)
- Tangible fixed assets -€6,832
down €6,832 (-24.5%), from €27,875 to €21,043
- Profit (loss) carried forward +€13,811
up €13,811 (+445.7%), from €3,099 to €16,910
- Other debts +€4,333
up €4,333 (+31.6%), from €13,716 to €18,049
- Tax, wage and social debts -€2,265
down €2,265 (-18.4%), from €12,279 to €10,014
- Gross operating margin +€36,892
up €36,892, from -€10,540 to €26,352
- Depreciation +€1,785
up €1,785 (+19.3%), from €9,261 to €11,046
- Other operating charges -€1,295
down €1,295 (-58.3%), from €2,223 to €928
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 | €106,381 | €123,238 | +€16,857 | +15.8% |
| Fixed assets | 21/28 | €27,875 | €21,043 | -€6,832 | -24.5% |
| Tangible fixed assets | 22/27 | €27,875 | €21,043 | -€6,832 | -24.5% |
| Plant, machinery and equipment | 23 | €27,875 | €21,043 | -€6,832 | -24.5% |
| Current assets | 29/58 | €78,506 | €102,195 | +€23,689 | +30.2% |
| Stocks and contracts in progress | 3 | €1,300 | €1,300 | = | 0.0% |
| Stocks | 30/36 | €1,300 | €1,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,717 | €8,900 | +€1,183 | +15.3% |
| Trade receivables | 40 | €7,717 | €8,900 | +€1,183 | +15.3% |
| Cash at bank and in hand | 54/58 | €69,189 | €91,995 | +€22,806 | +33.0% |
| Deferred charges and accrued income | 490/1 | €300 | - | -€300 | |
| Total equity and liabilities | 10/49 | €106,381 | €123,238 | +€16,857 | +15.8% |
| Equity | 10/15 | €79,134 | €92,945 | +€13,811 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,435 | €57,435 | = | 0.0% |
| Distributable reserves | 133 | €57,435 | €57,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,099 | €16,910 | +€13,811 | +445.7% |
| Amounts payable | 17/49 | €27,247 | €30,293 | +€3,046 | +11.2% |
| Amounts payable within one year | 42/48 | €27,247 | €30,292 | +€3,045 | +11.2% |
| Trade debts | 44 | €1,252 | €2,229 | +€977 | +78.0% |
| Suppliers | 440/4 | €1,252 | €2,229 | +€977 | +78.0% |
| Taxes, remuneration and social security | 45 | €12,279 | €10,014 | -€2,265 | -18.4% |
| Taxes | 450/3 | €12,279 | €10,014 | -€2,265 | -18.4% |
| Other amounts payable | 47/48 | €13,716 | €18,049 | +€4,333 | +31.6% |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,261 | €11,046 | +€1,785 | +19.3% |
| Other operating charges | 640/8 | €2,223 | €928 | -€1,295 | -58.3% |
| Gross operating margin | 9900 | -€10,540 | €26,352 | +€36,892 | |
| Operating profit (loss) | 9901 | -€22,024 | €14,378 | +€36,402 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €135 | €323 | +€188 | +139.3% |
| Recurring financial charges | 65 | €135 | €323 | +€188 | +139.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,149 | €14,055 | +€36,204 | |
| Income taxes | 67/77 | €224 | €244 | +€20 | +8.9% |
| Profit (loss) for the period | 9904 | -€22,373 | €13,811 | +€36,184 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,373 | €13,811 | +€36,184 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.