JohRa: 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.
JohRa
Largest movements
- Tangible fixed assets +€95,500
up €95,500 (+122%), from €78,390 to €173,890
of which Leasing and similar rights: +€111,257
- Cash -€20,279
down €20,279 (-74.3%), from €27,295 to €7,016
mainly Investment in fixed assets (net) (-€123,187) and Other debts (-€19,885)
- Receivables within one year +€7,134
up €7,134 (+92.8%), from €7,686 to €14,820
of which Trade receivables: +€7,543
- Debts after one year +€71,907
up €71,907 (+333%), from €21,612 to €93,519
- Other debts -€19,885
down €19,885 (-39.3%), from €50,566 to €30,681
- Profit (loss) carried forward +€12,532
up €12,532, from -€11,546 to €986
- Current portion of long-term debt +€10,247
up €10,247 (+38.8%), from €26,389 to €36,636
- Tax, wage and social debts +€7,255
up €7,255 (+330%), from €2,200 to €9,455
of which Taxes: +€7,255
- Depreciation +€10,769
up €10,769 (+63.7%), from €16,918 to €27,687
- Taxes +€6,556
up €6,556 (+937%), from €700 to €7,255
- Gross operating margin +€4,793
up €4,793 (+9.9%), from €48,175 to €52,968
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 | €114,520 | €196,639 | +€82,118 | +71.7% |
| Fixed assets | 21/28 | €78,390 | €173,890 | +€95,500 | +122% |
| Tangible fixed assets | 22/27 | €78,390 | €173,890 | +€95,500 | +122% |
| Land and buildings | 22 | €5,276 | €4,732 | -€544 | -10.3% |
| Plant, machinery and equipment | 23 | €3,641 | €2,709 | -€932 | -25.6% |
| Furniture and vehicles | 24 | €50,755 | €36,473 | -€14,282 | -28.1% |
| Leasing and similar rights | 25 | €18,719 | €129,976 | +€111,257 | +594% |
| Current assets | 29/58 | €36,130 | €22,748 | -€13,382 | -37.0% |
| Amounts receivable within one year | 40/41 | €7,686 | €14,820 | +€7,134 | +92.8% |
| Trade receivables | 40 | €4,538 | €12,081 | +€7,543 | +166% |
| Other amounts receivable | 41 | €3,148 | €2,739 | -€409 | -13.0% |
| Cash at bank and in hand | 54/58 | €27,295 | €7,016 | -€20,279 | -74.3% |
| Deferred charges and accrued income | 490/1 | €1,150 | €913 | -€237 | -20.6% |
| Total equity and liabilities | 10/49 | €114,520 | €196,639 | +€82,118 | +71.7% |
| Equity | 10/15 | €10,591 | €23,123 | +€12,532 | +118% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,537 | €3,537 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,718 | €2,718 | = | 0.0% |
| Distributable reserves | 133 | €819 | €819 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,546 | €986 | +€12,532 | |
| Amounts payable | 17/49 | €103,930 | €173,516 | +€69,586 | +67.0% |
| Amounts payable after more than one year | 17 | €21,612 | €93,519 | +€71,907 | +333% |
| Financial debts | 170/4 | €21,612 | €93,519 | +€71,907 | +333% |
| Amounts payable within one year | 42/48 | €82,318 | €79,997 | -€2,321 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €26,389 | €36,636 | +€10,247 | +38.8% |
| Trade debts | 44 | €3,163 | €3,225 | +€62 | +2.0% |
| Suppliers | 440/4 | €3,163 | €3,225 | +€62 | +2.0% |
| Taxes, remuneration and social security | 45 | €2,200 | €9,455 | +€7,255 | +330% |
| Taxes | 450/3 | €700 | €7,955 | +€7,255 | +1,037% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €50,566 | €30,681 | -€19,885 | -39.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,918 | €27,687 | +€10,769 | +63.7% |
| Other operating charges | 640/8 | €2,661 | €2,542 | -€118 | -4.4% |
| Gross operating margin | 9900 | €48,175 | €52,968 | +€4,793 | +9.9% |
| Operating profit (loss) | 9901 | €28,596 | €22,738 | -€5,858 | -20.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1,767% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1,767% |
| Financial charges | 65/66B | €2,831 | €2,952 | +€121 | +4.3% |
| Recurring financial charges | 65 | €2,831 | €2,952 | +€121 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €25,765 | €19,787 | -€5,978 | -23.2% |
| Income taxes | 67/77 | €700 | €7,255 | +€6,556 | +937% |
| Profit (loss) for the period | 9904 | €25,065 | €12,532 | -€12,533 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,065 | €12,532 | -€12,533 | -50.0% |
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 13 October 2026 via checked.be.