JHT24: 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.
JHT24
Largest movements
- Cash +€8,731
up €8,731 (+196%), from €4,461 to €13,192
mainly Debts after one year (+€8,884) and Receivables within one year (+€5,273)
- Receivables within one year -€5,273
down €5,273 (-30.5%), from €17,273 to €12,000
of which Other amounts receivable: -€5,273
- Debts after one year +€8,884
up €8,884 (+3.4%), from €258,138 to €267,023
- Current portion of long-term debt -€6,674
no longer reported in 2025 (was €6,674)
- Services and other goods -€1,389
down €1,389 (-77.6%), from €1,788 to €400
- Financial charges +€1,160
up €1,160 (+14.0%), from €8,300 to €9,460
- Other operating charges +€372
new in 2025: €372
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 | €271,734 | €275,192 | +€3,458 | +1.3% |
| Fixed assets | 21/28 | €250,000 | €250,000 | = | 0.0% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Affiliated companies | 280/1 | €250,000 | €250,000 | = | 0.0% |
| Participating interests | 280 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €21,734 | €25,192 | +€3,458 | +15.9% |
| Amounts receivable within one year | 40/41 | €17,273 | €12,000 | -€5,273 | -30.5% |
| Trade receivables | 40 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,273 | - | -€5,273 | |
| Cash at bank and in hand | 54/58 | €4,461 | €13,192 | +€8,731 | +196% |
| Total equity and liabilities | 10/49 | €271,734 | €275,192 | +€3,458 | +1.3% |
| Equity | 10/15 | €6,412 | €7,711 | +€1,299 | +20.3% |
| Contributions | 10/11 | €5,010 | €5,010 | = | 0.0% |
| Capital | 10 | €5,010 | €5,010 | = | 0.0% |
| Issued capital | 100 | €5,010 | €5,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,402 | €2,701 | +€1,299 | +92.7% |
| Amounts payable | 17/49 | €265,322 | €267,481 | +€2,159 | +0.8% |
| Amounts payable after more than one year | 17 | €258,138 | €267,023 | +€8,884 | +3.4% |
| Financial debts | 170/4 | €258,138 | €267,023 | +€8,884 | +3.4% |
| Other loans | 174 | €258,138 | €267,023 | +€8,884 | +3.4% |
| Amounts payable within one year | 42/48 | €7,184 | €458 | -€6,726 | -93.6% |
| Current portion of amounts payable after more than one year | 42 | €6,674 | - | -€6,674 | |
| Taxes, remuneration and social security | 45 | €510 | €458 | -€52 | -10.2% |
| Taxes | 450/3 | €510 | €458 | -€52 | -10.2% |
| Operating income | 70/76A | €12,000 | €12,000 | = | 0.0% |
| Turnover | 70 | €12,000 | €12,000 | = | 0.0% |
| Operating charges | 60/66A | €1,788 | €772 | -€1,016 | -56.8% |
| Services and other goods | 61 | €1,788 | €400 | -€1,389 | -77.6% |
| Other operating charges | 640/8 | - | €372 | +€372 | |
| Operating profit (loss) | 9901 | €10,212 | €11,228 | +€1,016 | +10.0% |
| Financial charges | 65/66B | €8,300 | €9,460 | +€1,160 | +14.0% |
| Recurring financial charges | 65 | €8,300 | €9,460 | +€1,160 | +14.0% |
| Debt charges | 650 | €8,300 | €9,243 | +€944 | +11.4% |
| Other financial charges | 652/9 | - | €216 | +€216 | |
| Profit (loss) for the period before taxes | 9903 | €1,912 | €1,769 | -€144 | -7.5% |
| Income taxes | 67/77 | €510 | €469 | -€41 | -8.1% |
| Taxes | 670/3 | €510 | €469 | -€41 | -8.1% |
| Profit (loss) for the period | 9904 | €1,402 | €1,299 | -€102 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,402 | €1,299 | -€102 | -7.3% |
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 24 October 2026 via checked.be.