KLUITS JOHNY: 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.
KLUITS JOHNY
Largest movements
- Cash +€54,635
up €54,635 (+3240.8%), from €1,686 to €56,320
mainly Net result for the year (+€42,190) and Other debts (+€20,312)
- Financial fixed assets +€30,000
new in 2025: €30,000
- Tangible fixed assets -€8,473
down €8,473 (-2.6%), from €326,331 to €317,858
- Receivables within one year -€5,370
down €5,370 (-70.5%), from €7,620 to €2,250
- Reserves +€42,190
up €42,190 (+50.9%), from €82,960 to €125,150
of which Distributable reserves: +€42,190
- Other debts +€20,312
up €20,312 (+17.8%), from €114,416 to €134,728
- Tax, wage and social debts +€19,133
up €19,133 (+405.0%), from €4,725 to €23,857
- Current portion of long-term debt -€6,251
down €6,251 (-57.6%), from €10,843 to €4,592
- Debts after one year -€4,592
down €4,592 (-4.4%), from €104,092 to €99,500
of which Financial debts: -€4,592
- Taxes +€16,556
up €16,556 (+328.1%), from €5,047 to €21,602
- Gross operating margin +€12,328
up €12,328 (+17.2%), from €71,667 to €83,995
- Financial charges +€1,546
up €1,546 (+23.6%), from €6,563 to €8,109
- Other operating charges +€1,472
up €1,472 (+68.5%), from €2,150 to €3,622
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 | €335,637 | €406,428 | +€70,791 | +21.1% |
| Fixed assets | 21/28 | €326,331 | €347,858 | +€21,527 | +6.6% |
| Tangible fixed assets | 22/27 | €326,331 | €317,858 | -€8,473 | -2.6% |
| Land and buildings | 22 | €326,331 | €317,858 | -€8,473 | -2.6% |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €9,306 | €58,570 | +€49,265 | +529.4% |
| Amounts receivable within one year | 40/41 | €7,620 | €2,250 | -€5,370 | -70.5% |
| Other amounts receivable | 41 | €7,620 | €2,250 | -€5,370 | -70.5% |
| Cash at bank and in hand | 54/58 | €1,686 | €56,320 | +€54,635 | +3240.8% |
| Total equity and liabilities | 10/49 | €335,637 | €406,428 | +€70,791 | +21.1% |
| Equity | 10/15 | €101,560 | €143,750 | +€42,190 | +41.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,960 | €125,150 | +€42,190 | +50.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,029 | €2,029 | = | 0.0% |
| Distributable reserves | 133 | €79,071 | €121,261 | +€42,190 | +53.4% |
| Amounts payable | 17/49 | €234,077 | €262,678 | +€28,601 | +12.2% |
| Amounts payable after more than one year | 17 | €104,092 | €99,500 | -€4,592 | -4.4% |
| Financial debts | 170/4 | €4,592 | - | -€4,592 | |
| Other amounts payable | 178/9 | €99,500 | €99,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,984 | €163,178 | +€33,194 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €10,843 | €4,592 | -€6,251 | -57.6% |
| Taxes, remuneration and social security | 45 | €4,725 | €23,857 | +€19,133 | +405.0% |
| Taxes | 450/3 | €4,725 | €23,857 | +€19,133 | +405.0% |
| Other amounts payable | 47/48 | €114,416 | €134,728 | +€20,312 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,473 | €8,473 | = | 0.0% |
| Other operating charges | 640/8 | €2,150 | €3,622 | +€1,472 | +68.5% |
| Gross operating margin | 9900 | €71,667 | €83,995 | +€12,328 | +17.2% |
| Operating profit (loss) | 9901 | €61,044 | €71,900 | +€10,856 | +17.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €6,563 | €8,109 | +€1,546 | +23.6% |
| Recurring financial charges | 65 | €6,563 | €8,109 | +€1,546 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €54,481 | €63,792 | +€9,311 | +17.1% |
| Income taxes | 67/77 | €5,047 | €21,602 | +€16,556 | +328.1% |
| Profit (loss) for the period | 9904 | €49,434 | €42,190 | -€7,244 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,434 | €42,190 | -€7,244 | -14.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.