Johny Kox: 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.
Johny Kox
Largest movements
- Receivables within one year -€3,677
down €3,677 (-5.2%), from €70,691 to €67,014
of which Trade receivables: -€12,160
- Short-term financial debts -€9,767
down €9,767 (-100.0%), from €9,767 to €0
- Current portion of long-term debt +€8,697
up €8,697 (+382.7%), from €2,272 to €10,969
- Profit (loss) carried forward -€3,824
down €3,824 (-1331.3%), from -€287 to -€4,112
- Trade debts -€1,334
down €1,334 (-21.8%), from €6,131 to €4,798
- Tax, wage and social debts +€1,122
up €1,122 (+1018.6%), from €110 to €1,232
- Gross operating margin -€24,817
down €24,817, from €23,213 to -€1,604
- Taxes -€5,686
down €5,686 (-97.6%), from €5,826 to €140
- Other operating charges -€543
down €543 (-27.2%), from €1,994 to €1,451
- Financial charges -€514
down €514 (-16.3%), from €3,163 to €2,648
- Depreciation +€300
up €300 (+73.6%), from €407 to €707
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,314 | €71,207 | -€5,106 | -6.7% |
| Fixed assets | 21/28 | €3,423 | €2,716 | -€707 | -20.7% |
| Tangible fixed assets | 22/27 | €3,423 | €2,716 | -€707 | -20.7% |
| Plant, machinery and equipment | 23 | €1,473 | €1,178 | -€295 | -20.0% |
| Furniture and vehicles | 24 | €1,950 | €1,538 | -€413 | -21.2% |
| Current assets | 29/58 | €72,891 | €68,492 | -€4,399 | -6.0% |
| Amounts receivable within one year | 40/41 | €70,691 | €67,014 | -€3,677 | -5.2% |
| Trade receivables | 40 | €14,113 | €1,953 | -€12,160 | -86.2% |
| Other amounts receivable | 41 | €56,578 | €65,061 | +€8,483 | +15.0% |
| Deferred charges and accrued income | 490/1 | €2,200 | €1,478 | -€722 | -32.8% |
| Total equity and liabilities | 10/49 | €76,314 | €71,207 | -€5,106 | -6.7% |
| Equity | 10/15 | €58,033 | €54,208 | -€3,824 | -6.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €38,320 | €38,320 | = | 0.0% |
| Distributable reserves | 133 | €38,320 | €38,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€287 | -€4,112 | -€3,824 | -1331.3% |
| Amounts payable | 17/49 | €18,281 | €16,999 | -€1,282 | -7.0% |
| Amounts payable within one year | 42/48 | €18,281 | €16,999 | -€1,282 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €2,272 | €10,969 | +€8,697 | +382.7% |
| Financial debts | 43 | €9,767 | €0 | -€9,767 | -100.0% |
| Credit institutions | 430/8 | €9,767 | €0 | -€9,767 | -100.0% |
| Trade debts | 44 | €6,131 | €4,798 | -€1,334 | -21.8% |
| Suppliers | 440/4 | €6,131 | €4,798 | -€1,334 | -21.8% |
| Taxes, remuneration and social security | 45 | €110 | €1,232 | +€1,122 | +1018.6% |
| Taxes | 450/3 | €110 | €1,232 | +€1,122 | +1018.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €707 | +€300 | +73.6% |
| Other operating charges | 640/8 | €1,994 | €1,451 | -€543 | -27.2% |
| Gross operating margin | 9900 | €23,213 | -€1,604 | -€24,817 | |
| Operating profit (loss) | 9901 | €20,812 | -€3,762 | -€24,574 | |
| Financial income | 75/76B | €2,489 | €2,727 | +€238 | +9.5% |
| Recurring financial income | 75 | €2,489 | €2,727 | +€238 | +9.5% |
| Financial charges | 65/66B | €3,163 | €2,648 | -€514 | -16.3% |
| Recurring financial charges | 65 | €3,163 | €2,648 | -€514 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €20,138 | -€3,684 | -€23,822 | |
| Income taxes | 67/77 | €5,826 | €140 | -€5,686 | -97.6% |
| Profit (loss) for the period | 9904 | €14,312 | -€3,824 | -€18,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,312 | -€3,824 | -€18,136 |
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 11 October 2026 via checked.be.