JOHPA: 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.
JOHPA
Largest movements
- Receivables within one year -€11,219
down €11,219 (-24.8%), from €45,199 to €33,979
of which Trade receivables: -€11,219
- Tangible fixed assets +€8,895
new in 2025: €8,895
of which Furniture and vehicles: +€5,799
- Cash -€3,773
down €3,773 (-88.3%), from €4,275 to €502
mainly Investment in fixed assets (net) (-€10,453) and Net result for the year (-€8,826)
- Profit (loss) carried forward -€8,826
down €8,826 (-49.7%), from -€17,768 to -€26,595
- Trade debts +€2,593
up €2,593 (+23.8%), from €10,903 to €13,496
- Other debts +€1,111
up €1,111 (+2.4%), from €47,064 to €48,174
- Advances received -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin +€18,472
up €18,472, from -€15,906 to €2,567
- Write-downs +€8,540
new in 2025: €8,540
- Staff costs -€1,746
no longer reported in 2025 (was €1,746)
- Other operating charges +€409
up €409 (+86.3%), from €474 to €883
- Depreciation +€257
up €257 (+19.8%), from €1,300 to €1,557
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 | €49,973 | €43,876 | -€6,097 | -12.2% |
| Fixed assets | 21/28 | €500 | €9,395 | +€8,895 | +1779.1% |
| Tangible fixed assets | 22/27 | - | €8,895 | +€8,895 | |
| Plant, machinery and equipment | 23 | - | €3,096 | +€3,096 | |
| Furniture and vehicles | 24 | - | €5,799 | +€5,799 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €49,473 | €34,481 | -€14,992 | -30.3% |
| Amounts receivable within one year | 40/41 | €45,199 | €33,979 | -€11,219 | -24.8% |
| Trade receivables | 40 | €12,948 | €1,729 | -€11,219 | -86.6% |
| Other amounts receivable | 41 | €32,250 | €32,250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,275 | €502 | -€3,773 | -88.3% |
| Total equity and liabilities | 10/49 | €49,973 | €43,876 | -€6,097 | -12.2% |
| Equity | 10/15 | -€9,708 | -€18,535 | -€8,826 | -90.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €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 | -€17,768 | -€26,595 | -€8,826 | -49.7% |
| Amounts payable | 17/49 | €59,682 | €62,411 | +€2,729 | +4.6% |
| Amounts payable within one year | 42/48 | €59,682 | €62,411 | +€2,729 | +4.6% |
| Trade debts | 44 | €10,903 | €13,496 | +€2,593 | +23.8% |
| Suppliers | 440/4 | €10,903 | €13,496 | +€2,593 | +23.8% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €715 | €741 | +€26 | +3.6% |
| Taxes | 450/3 | €715 | €741 | +€26 | +3.6% |
| Other amounts payable | 47/48 | €47,064 | €48,174 | +€1,111 | +2.4% |
| Remuneration, social security and pensions | 62 | €1,746 | - | -€1,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €1,557 | +€257 | +19.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,540 | +€8,540 | |
| Other operating charges | 640/8 | €474 | €883 | +€409 | +86.3% |
| Gross operating margin | 9900 | -€15,906 | €2,567 | +€18,472 | |
| Operating profit (loss) | 9901 | -€19,426 | -€8,414 | +€11,012 | +56.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €336 | €272 | -€64 | -19.1% |
| Recurring financial charges | 65 | €336 | €272 | -€64 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,761 | -€8,685 | +€11,076 | +56.0% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€19,761 | -€8,826 | +€10,935 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,761 | -€8,826 | +€10,935 | +55.3% |
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 7 October 2026 via checked.be.