Café J&J: 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.
Café J&J
Largest movements
- Receivables within one year -€4,456
down €4,456 (-100%), from €4,456 to €0
of which Trade receivables: -€4,456
- Cash -€1,814
down €1,814 (-66.8%), from €2,716 to €901
mainly Other debts (-€11,754) and Tax, wage and social debts (-€1,685)
- Tangible fixed assets +€772
up €772 (+132%), from €586 to €1,358
of which Furniture and vehicles: +€1,202
- Other debts -€11,754
down €11,754 (-17.7%), from €66,575 to €54,821
- Profit (loss) carried forward +€7,163
up €7,163 (+12.2%), from -€58,783 to -€51,619
- Tax, wage and social debts -€1,685
down €1,685 (-71.0%), from €2,372 to €687
- Trade debts +€778
up €778 (+65.4%), from €1,190 to €1,968
- Gross operating margin +€10,543
up €10,543, from -€1,134 to €9,410
- Other operating charges +€619
up €619 (+82.8%), from €747 to €1,366
- Depreciation -€175
down €175 (-24.9%), from €703 to €528
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 | €11,357 | €5,859 | -€5,498 | -48.4% |
| Fixed assets | 21/28 | €4,186 | €4,958 | +€772 | +18.4% |
| Tangible fixed assets | 22/27 | €586 | €1,358 | +€772 | +132% |
| Plant, machinery and equipment | 23 | €586 | €156 | -€430 | -73.4% |
| Furniture and vehicles | 24 | - | €1,202 | +€1,202 | |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €7,172 | €901 | -€6,270 | -87.4% |
| Amounts receivable within one year | 40/41 | €4,456 | €0 | -€4,456 | -100% |
| Trade receivables | 40 | €4,456 | €0 | -€4,456 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,716 | €901 | -€1,814 | -66.8% |
| Total equity and liabilities | 10/49 | €11,357 | €5,859 | -€5,498 | -48.4% |
| Equity | 10/15 | -€58,781 | -€51,617 | +€7,163 | +12.2% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,783 | -€51,619 | +€7,163 | +12.2% |
| Amounts payable | 17/49 | €70,138 | €57,476 | -€12,662 | -18.1% |
| Amounts payable within one year | 42/48 | €70,138 | €57,476 | -€12,662 | -18.1% |
| Trade debts | 44 | €1,190 | €1,968 | +€778 | +65.4% |
| Suppliers | 440/4 | €1,190 | €1,968 | +€778 | +65.4% |
| Taxes, remuneration and social security | 45 | €2,372 | €687 | -€1,685 | -71.0% |
| Taxes | 450/3 | €2,372 | €687 | -€1,685 | -71.0% |
| Other amounts payable | 47/48 | €66,575 | €54,821 | -€11,754 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €703 | €528 | -€175 | -24.9% |
| Other operating charges | 640/8 | €747 | €1,366 | +€619 | +82.8% |
| Gross operating margin | 9900 | -€1,134 | €9,410 | +€10,543 | |
| Operating profit (loss) | 9901 | -€2,584 | €7,516 | +€10,100 | |
| Financial income | 75/76B | €94 | €1 | -€93 | -99.4% |
| Recurring financial income | 75 | €94 | €1 | -€93 | -99.4% |
| Financial charges | 65/66B | €185 | €175 | -€10 | -5.6% |
| Recurring financial charges | 65 | €185 | €175 | -€10 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,676 | €7,341 | +€10,017 | |
| Income taxes | 67/77 | €181 | €178 | -€3 | -1.8% |
| Profit (loss) for the period | 9904 | -€2,856 | €7,163 | +€10,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,856 | €7,163 | +€10,020 |
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 15 October 2026 via checked.be.