JOHTAA: 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.
JOHTAA
Largest movements
- Current investments +€336,553
new in 2025: €336,553
- Cash -€317,571
down €317,571 (-89.8%), from €353,652 to €36,082
mainly Current investments (-€336,553) and Tax, wage and social debts (-€52,721)
- Receivables within one year +€21,731
up €21,731 (+412.3%), from €5,271 to €27,001
of which Trade receivables: +€21,731
- Tangible fixed assets -€14,593
down €14,593 (-34.8%), from €41,904 to €27,311
of which Furniture and vehicles: -€14,299
- Profit (loss) carried forward +€76,585
up €76,585 (+23.3%), from €328,568 to €405,153
- Tax, wage and social debts -€52,721
down €52,721 (-81.8%), from €64,459 to €11,738
- Turnover +€29,770
up €29,770 (+17.1%), from €174,517 to €204,287
- Gross operating margin +€22,107
up €22,107 (+24.6%), from €89,978 to €112,085
- Taxes +€10,699
up €10,699 (+61.8%), from €17,323 to €28,021
- Purchases and services +€7,663
up €7,663 (+9.0%), from €84,801 to €92,464
- Financial income +€3,917
up €3,917 (+75.5%), from €5,190 to €9,106
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 | €404,129 | €428,272 | +€24,143 | +6.0% |
| Fixed assets | 21/28 | €41,904 | €27,311 | -€14,593 | -34.8% |
| Tangible fixed assets | 22/27 | €41,904 | €27,311 | -€14,593 | -34.8% |
| Plant, machinery and equipment | 23 | €794 | €499 | -€294 | -37.1% |
| Furniture and vehicles | 24 | €41,110 | €26,812 | -€14,299 | -34.8% |
| Current assets | 29/58 | €362,225 | €400,960 | +€38,736 | +10.7% |
| Amounts receivable within one year | 40/41 | €5,271 | €27,001 | +€21,731 | +412.3% |
| Trade receivables | 40 | €1,481 | €23,211 | +€21,731 | +1467.5% |
| Other amounts receivable | 41 | €3,790 | €3,790 | = | 0.0% |
| Current investments | 50/53 | - | €336,553 | +€336,553 | |
| Cash at bank and in hand | 54/58 | €353,652 | €36,082 | -€317,571 | -89.8% |
| Deferred charges and accrued income | 490/1 | €3,302 | €1,325 | -€1,977 | -59.9% |
| Total equity and liabilities | 10/49 | €404,129 | €428,272 | +€24,143 | +6.0% |
| Equity | 10/15 | €331,568 | €408,153 | +€76,585 | +23.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €328,568 | €405,153 | +€76,585 | +23.3% |
| Amounts payable | 17/49 | €72,561 | €20,118 | -€52,442 | -72.3% |
| Amounts payable within one year | 42/48 | €72,561 | €20,118 | -€52,442 | -72.3% |
| Trade debts | 44 | €2,508 | €3,263 | +€755 | +30.1% |
| Suppliers | 440/4 | €2,508 | €3,263 | +€755 | +30.1% |
| Taxes, remuneration and social security | 45 | €64,459 | €11,738 | -€52,721 | -81.8% |
| Taxes | 450/3 | €64,459 | €11,738 | -€52,721 | -81.8% |
| Other amounts payable | 47/48 | €5,594 | €5,117 | -€476 | -8.5% |
| Turnover | 70 | €174,517 | €204,287 | +€29,770 | +17.1% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,801 | €92,464 | +€7,663 | +9.0% |
| Remuneration, social security and pensions | 62 | €111 | €147 | +€36 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,593 | €14,593 | = | 0.0% |
| Other operating charges | 640/8 | €637 | €144 | -€493 | -77.4% |
| Gross operating margin | 9900 | €89,978 | €112,085 | +€22,107 | +24.6% |
| Operating profit (loss) | 9901 | €74,637 | €97,201 | +€22,564 | +30.2% |
| Financial income | 75/76B | €5,190 | €9,106 | +€3,917 | +75.5% |
| Recurring financial income | 75 | €5,190 | €9,106 | +€3,917 | +75.5% |
| Financial charges | 65/66B | €126 | €1,701 | +€1,575 | +1249.7% |
| Recurring financial charges | 65 | €126 | €1,701 | +€1,575 | +1249.7% |
| Profit (loss) for the period before taxes | 9903 | €79,701 | €104,607 | +€24,906 | +31.2% |
| Income taxes | 67/77 | €17,323 | €28,021 | +€10,699 | +61.8% |
| Profit (loss) for the period | 9904 | €62,378 | €76,585 | +€14,207 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,378 | €76,585 | +€14,207 | +22.8% |
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 9 October 2026 via checked.be.