PLAN JOHANNES: 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.
PLAN JOHANNES
Largest movements
- Tangible fixed assets -€1,600
down €1,600 (-86.8%), from €1,842 to €243
- Receivables within one year +€1,235
up €1,235 (+1.2%), from €100,870 to €102,105
of which Other amounts receivable: +€1,246
- Cash -€1,081
down €1,081 (-53.0%), from €2,039 to €958
mainly Receivables within one year (-€1,235) and Net result for the year (-€1,045)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€5,112
up €5,112 (+97.0%), from -€5,271 to -€159
- Financial income +€1,365
new in 2025: €1,365
- Financial charges -€1,312
down €1,312 (-91.0%), from €1,442 to €130
- Depreciation -€293
down €293 (-15.5%), from €1,893 to €1,600
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 | €104,752 | €103,306 | -€1,446 | -1.4% |
| Fixed assets | 21/28 | €1,842 | €243 | -€1,600 | -86.8% |
| Tangible fixed assets | 22/27 | €1,842 | €243 | -€1,600 | -86.8% |
| Furniture and vehicles | 24 | €1,842 | €243 | -€1,600 | -86.8% |
| Current assets | 29/58 | €102,910 | €103,063 | +€153 | +0.1% |
| Amounts receivable within one year | 40/41 | €100,870 | €102,105 | +€1,235 | +1.2% |
| Trade receivables | 40 | €45,012 | €45,000 | -€12 | 0.0% |
| Other amounts receivable | 41 | €55,859 | €57,105 | +€1,246 | +2.2% |
| Cash at bank and in hand | 54/58 | €2,039 | €958 | -€1,081 | -53.0% |
| Total equity and liabilities | 10/49 | €104,752 | €103,306 | -€1,446 | -1.4% |
| Equity | 10/15 | €81,113 | €80,068 | -€1,045 | -1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €74,913 | €73,868 | -€1,045 | -1.4% |
| Distributable reserves | 133 | €74,913 | €73,868 | -€1,045 | -1.4% |
| Amounts payable | 17/49 | €23,639 | €23,238 | -€402 | -1.7% |
| Amounts payable within one year | 42/48 | €20,642 | €20,240 | -€402 | -1.9% |
| Trade debts | 44 | €1,290 | €934 | -€356 | -27.6% |
| Suppliers | 440/4 | €1,290 | €934 | -€356 | -27.6% |
| Taxes, remuneration and social security | 45 | - | €189 | +€189 | |
| Taxes | 450/3 | - | €189 | +€189 | |
| Other amounts payable | 47/48 | €19,351 | €19,117 | -€234 | -1.2% |
| Accrued charges and deferred income | 492/3 | €2,997 | €2,997 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,893 | €1,600 | -€293 | -15.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€5,271 | -€159 | +€5,112 | +97.0% |
| Operating profit (loss) | 9901 | -€7,669 | -€2,279 | +€5,391 | +70.3% |
| Financial income | 75/76B | - | €1,365 | +€1,365 | |
| Recurring financial income | 75 | - | €1,365 | +€1,365 | |
| Financial charges | 65/66B | €1,442 | €130 | -€1,312 | -91.0% |
| Recurring financial charges | 65 | €1,442 | €130 | -€1,312 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,111 | -€1,045 | +€8,067 | +88.5% |
| Profit (loss) for the period | 9904 | -€9,111 | -€1,045 | +€8,067 | +88.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,111 | -€1,045 | +€8,067 | +88.5% |
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 21 October 2026 via checked.be.