PAQUE JOHNNY: 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.
PAQUE JOHNNY
Largest movements
- Cash -€11,553
down €11,553 (-82.3%), from €14,045 to €2,492
mainly Net result for the year (-€19,135) and Debts after one year (-€3,148)
- Tangible fixed assets -€6,197
down €6,197 (-68.3%), from €9,072 to €2,875
- Receivables within one year +€627
new in 2025: €627
of which Trade receivables: +€350
- Profit (loss) carried forward -€19,135
down €19,135 (-57.7%), from -€33,144 to -€52,279
- Other debts +€9,412
up €9,412 (+63.5%), from €14,812 to €24,223
- Debts after one year -€3,148
no longer reported in 2025 (was €3,148)
- Current portion of long-term debt -€3,082
down €3,082 (-49.5%), from €6,230 to €3,148
- Tax, wage and social debts -€1,099
down €1,099 (-42.3%), from €2,599 to €1,500
of which Taxes: -€2,599
- Gross operating margin -€463
down €463 (-4.0%), from -€11,436 to -€11,899
- Other operating charges +€159
up €159 (+256.8%), from €62 to €221
- Depreciation -€136
down €136 (-2.2%), from €6,334 to €6,197
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 | €23,117 | €5,993 | -€17,124 | -74.1% |
| Fixed assets | 21/28 | €9,072 | €2,875 | -€6,197 | -68.3% |
| Tangible fixed assets | 22/27 | €9,072 | €2,875 | -€6,197 | -68.3% |
| Furniture and vehicles | 24 | €9,072 | €2,875 | -€6,197 | -68.3% |
| Current assets | 29/58 | €14,045 | €3,118 | -€10,927 | -77.8% |
| Amounts receivable within one year | 40/41 | - | €627 | +€627 | |
| Trade receivables | 40 | - | €350 | +€350 | |
| Other amounts receivable | 41 | - | €277 | +€277 | |
| Cash at bank and in hand | 54/58 | €14,045 | €2,492 | -€11,553 | -82.3% |
| Total equity and liabilities | 10/49 | €23,117 | €5,993 | -€17,124 | -74.1% |
| Equity | 10/15 | -€4,741 | -€23,876 | -€19,135 | -403.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,003 | €16,003 | = | 0.0% |
| Distributable reserves | 133 | €16,003 | €16,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,144 | -€52,279 | -€19,135 | -57.7% |
| Amounts payable | 17/49 | €27,857 | €29,868 | +€2,011 | +7.2% |
| Amounts payable after more than one year | 17 | €3,148 | - | -€3,148 | |
| Financial debts | 170/4 | €3,148 | - | -€3,148 | |
| Amounts payable within one year | 42/48 | €23,719 | €28,974 | +€5,254 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €6,230 | €3,148 | -€3,082 | -49.5% |
| Trade debts | 44 | €79 | €102 | +€23 | +29.2% |
| Suppliers | 440/4 | €79 | €102 | +€23 | +29.2% |
| Taxes, remuneration and social security | 45 | €2,599 | €1,500 | -€1,099 | -42.3% |
| Taxes | 450/3 | €2,599 | - | -€2,599 | |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €14,812 | €24,223 | +€9,412 | +63.5% |
| Accrued charges and deferred income | 492/3 | €990 | €895 | -€95 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,334 | €6,197 | -€136 | -2.2% |
| Other operating charges | 640/8 | €62 | €221 | +€159 | +256.8% |
| Gross operating margin | 9900 | -€11,436 | -€11,899 | -€463 | -4.0% |
| Operating profit (loss) | 9901 | -€17,832 | -€18,318 | -€486 | -2.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €740 | €817 | +€77 | +10.5% |
| Recurring financial charges | 65 | €740 | €817 | +€77 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,572 | -€19,135 | -€563 | -3.0% |
| Profit (loss) for the period | 9904 | -€18,572 | -€19,135 | -€563 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,572 | -€19,135 | -€563 | -3.0% |
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 12 October 2026 via checked.be.