JOHNYCO: 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.
JOHNYCO
Largest movements
- Cash +€13,713
up €13,713 (+86.0%), from €15,954 to €29,667
mainly Net result for the year (+€19,553) and Receivables within one year (+€8,623)
- Receivables within one year -€8,623
down €8,623 (-8.2%), from €104,917 to €96,294
of which Other amounts receivable: -€8,284
- Tangible fixed assets -€7,743
down €7,743 (-4.5%), from €172,686 to €164,943
of which Land and buildings: -€7,268
- Profit (loss) carried forward +€19,553
up €19,553 (+12.0%), from €163,418 to €182,971
- Debts after one year -€15,752
down €15,752 (-16.6%), from €94,771 to €79,019
- Tax, wage and social debts -€5,856
down €5,856 (-84.6%), from €6,924 to €1,068
of which Remuneration and social security: -€6,421
- Gross operating margin -€26,162
down €26,162 (-38.7%), from €67,593 to €41,431
- Purchases and services +€23,913
up €23,913 (+33.3%), from €71,863 to €95,776
- Staff costs -€23,794
down €23,794 (-93.5%), from €25,454 to €1,660
- Taxes +€3,100
up €3,100, from €0 to €3,100
- Financial charges -€2,628
down €2,628 (-28.4%), from €9,250 to €6,622
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 | €294,027 | €291,201 | -€2,825 | -1.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €172,711 | €164,968 | -€7,743 | -4.5% |
| Tangible fixed assets | 22/27 | €172,686 | €164,943 | -€7,743 | -4.5% |
| Land and buildings | 22 | €171,737 | €164,469 | -€7,268 | -4.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €949 | €474 | -€475 | -50.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €121,316 | €126,234 | +€4,918 | +4.1% |
| Amounts receivable within one year | 40/41 | €104,917 | €96,294 | -€8,623 | -8.2% |
| Trade receivables | 40 | €1,050 | €711 | -€339 | -32.3% |
| Other amounts receivable | 41 | €103,867 | €95,583 | -€8,284 | -8.0% |
| Cash at bank and in hand | 54/58 | €15,954 | €29,667 | +€13,713 | +86.0% |
| Deferred charges and accrued income | 490/1 | €445 | €272 | -€172 | -38.8% |
| Total equity and liabilities | 10/49 | €294,027 | €291,201 | -€2,825 | -1.0% |
| Equity | 10/15 | €171,478 | €191,031 | +€19,553 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €163,418 | €182,971 | +€19,553 | +12.0% |
| Amounts payable | 17/49 | €122,549 | €100,170 | -€22,379 | -18.3% |
| Amounts payable after more than one year | 17 | €94,771 | €79,019 | -€15,752 | -16.6% |
| Financial debts | 170/4 | €94,771 | €79,019 | -€15,752 | -16.6% |
| Amounts payable within one year | 42/48 | €27,778 | €21,151 | -€6,626 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €18,895 | €16,125 | -€2,770 | -14.7% |
| Trade debts | 44 | €1,959 | €3,958 | +€1,999 | +102.1% |
| Suppliers | 440/4 | €1,959 | €3,958 | +€1,999 | +102.1% |
| Taxes, remuneration and social security | 45 | €6,924 | €1,068 | -€5,856 | -84.6% |
| Taxes | 450/3 | €0 | €565 | +€565 | |
| Remuneration and social security | 454/9 | €6,924 | €503 | -€6,421 | -92.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €134,256 | €134,157 | -€99 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,863 | €95,776 | +€23,913 | +33.3% |
| Remuneration, social security and pensions | 62 | €25,454 | €1,660 | -€23,794 | -93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,743 | €7,743 | = | 0.0% |
| Other operating charges | 640/8 | €2,998 | €2,753 | -€244 | -8.2% |
| Gross operating margin | 9900 | €67,593 | €41,431 | -€26,162 | -38.7% |
| Operating profit (loss) | 9901 | €31,398 | €29,275 | -€2,123 | -6.8% |
| Financial charges | 65/66B | €9,250 | €6,622 | -€2,628 | -28.4% |
| Recurring financial charges | 65 | €9,250 | €6,622 | -€2,628 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €22,148 | €22,653 | +€505 | +2.3% |
| Income taxes | 67/77 | €0 | €3,100 | +€3,100 | |
| Profit (loss) for the period | 9904 | €22,148 | €19,553 | -€2,595 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,148 | €19,553 | -€2,595 | -11.7% |
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 5 October 2026 via checked.be.