SLAGERIJ JOHAN: what changed
Two fiscal 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.
SLAGERIJ JOHAN
Largest movements
- Tangible fixed assets -€16,089
down €16,089 (-26.8%), from €60,096 to €44,007
- Receivables within one year -€5,241
down €5,241 (-80.3%), from €6,524 to €1,283
of which Trade receivables: -€5,435
- Cash -€853
down €853 (-70.9%), from €1,203 to €350
mainly Net result for the year (-€18,514) and Current portion of long-term debt (-€3,380)
- Deferred charges and accrued income -€792
down €792 (-48.3%), from €1,640 to €848
- Profit (loss) carried forward -€18,514
down €18,514 (-195.1%), from -€9,492 to -€28,006
- Current portion of long-term debt -€3,380
down €3,380 (-28.5%), from €11,874 to €8,493
- Tax, wage and social debts -€772
down €772 (-35.5%), from €2,178 to €1,406
- Gross operating margin -€35,094
down €35,094, from €21,988 to -€13,106
- Other operating charges -€8,684
down €8,684 (-69.4%), from €12,506 to €3,822
- Taxes +€824
up €824 (+141.7%), from €582 to €1,406
- Financial charges -€809
down €809 (-34.9%), from €2,318 to €1,510
- Financial income -€700
down €700 (-3.9%), from €18,118 to €17,418
of which Financial income: -€700
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 | €69,550 | €46,575 | -€22,975 | -33.0% |
| Fixed assets | 21/28 | €60,182 | €44,094 | -€16,089 | -26.7% |
| Tangible fixed assets | 22/27 | €60,096 | €44,007 | -€16,089 | -26.8% |
| Furniture and vehicles | 24 | €60,096 | €44,007 | -€16,089 | -26.8% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €9,367 | €2,481 | -€6,886 | -73.5% |
| Amounts receivable within one year | 40/41 | €6,524 | €1,283 | -€5,241 | -80.3% |
| Trade receivables | 40 | €6,524 | €1,089 | -€5,435 | -83.3% |
| Other amounts receivable | 41 | - | €194 | +€194 | |
| Cash at bank and in hand | 54/58 | €1,203 | €350 | -€853 | -70.9% |
| Deferred charges and accrued income | 490/1 | €1,640 | €848 | -€792 | -48.3% |
| Total equity and liabilities | 10/49 | €69,550 | €46,575 | -€22,975 | -33.0% |
| Equity | 10/15 | €35,008 | €16,494 | -€18,514 | -52.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,100 | €32,100 | = | 0.0% |
| Distributable reserves | 133 | €32,100 | €32,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,492 | -€28,006 | -€18,514 | -195.1% |
| Amounts payable | 17/49 | €34,542 | €30,082 | -€4,461 | -12.9% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,542 | €10,082 | -€4,461 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €11,874 | €8,493 | -€3,380 | -28.5% |
| Trade debts | 44 | €204 | €180 | -€24 | -11.8% |
| Suppliers | 440/4 | €204 | €180 | -€24 | -11.8% |
| Taxes, remuneration and social security | 45 | €2,178 | €1,406 | -€772 | -35.5% |
| Taxes | 450/3 | €2,178 | €1,406 | -€772 | -35.5% |
| Other amounts payable | 47/48 | €286 | €2 | -€284 | -99.4% |
| Non-recurring operating income | 76A | €2,416 | €986 | -€1,430 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,063 | €16,089 | +€25 | +0.2% |
| Other operating charges | 640/8 | €12,506 | €3,822 | -€8,684 | -69.4% |
| Non-recurring operating charges | 66A | €18,129 | - | -€18,129 | |
| Gross operating margin | 9900 | €21,988 | -€13,106 | -€35,094 | |
| Operating profit (loss) | 9901 | -€24,710 | -€33,017 | -€8,307 | -33.6% |
| Financial income | 75/76B | €18,118 | €17,418 | -€700 | -3.9% |
| Recurring financial income | 75 | €18,118 | €17,418 | -€700 | -3.9% |
| Non-recurring financial income | 76B | €18,118 | €17,418 | -€700 | -3.9% |
| Financial charges | 65/66B | €2,318 | €1,510 | -€809 | -34.9% |
| Recurring financial charges | 65 | €2,318 | €1,510 | -€809 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,910 | -€17,108 | -€8,198 | -92.0% |
| Income taxes | 67/77 | €582 | €1,406 | +€824 | +141.7% |
| Profit (loss) for the period | 9904 | -€9,492 | -€18,514 | -€9,023 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,492 | -€18,514 | -€9,023 | -95.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.