J A T Café: 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.
J A T Café
Largest movements
- Tangible fixed assets -€48,767
down €48,767 (-7.1%), from €690,564 to €641,797
of which Land and buildings: -€27,200
- Cash -€34,096
down €34,096 (-7.9%), from €431,024 to €396,928
mainly Short-term financial debts (-€200,000) and Contributions, distributions and other (-€120,000)
- Financial fixed assets -€16,875
down €16,875 (-19.3%), from €87,340 to €70,465
- Short-term financial debts -€200,000
no longer reported in 2025 (was €200,000)
- Other debts +€120,063
up €120,063 (+3,122%), from €3,846 to €123,909
- Profit (loss) carried forward +€66,924
up €66,924 (+10.1%), from €659,730 to €726,654
- Tax, wage and social debts -€37,388
down €37,388 (-29.1%), from €128,288 to €90,900
of which Taxes: -€20,100
- Trade debts -€35,284
down €35,284 (-72.0%), from €49,033 to €13,749
- Gross operating margin +€286,663
up €286,663 (+97.8%), from €293,153 to €579,816
- Taxes +€80,109
new in 2025: €80,109
- Staff costs -€9,898
down €9,898 (-4.5%), from €218,931 to €209,033
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 | €1,218,120 | €1,112,311 | -€105,809 | -8.7% |
| Fixed assets | 21/28 | €777,904 | €712,262 | -€65,642 | -8.4% |
| Tangible fixed assets | 22/27 | €690,564 | €641,797 | -€48,767 | -7.1% |
| Land and buildings | 22 | €515,829 | €488,629 | -€27,200 | -5.3% |
| Furniture and vehicles | 24 | €69,419 | €59,456 | -€9,963 | -14.4% |
| Other tangible fixed assets | 26 | €105,316 | €93,712 | -€11,604 | -11.0% |
| Financial fixed assets | 28 | €87,340 | €70,465 | -€16,875 | -19.3% |
| Current assets | 29/58 | €440,216 | €400,049 | -€40,167 | -9.1% |
| Stocks and contracts in progress | 3 | €4,620 | €3,121 | -€1,499 | -32.4% |
| Stocks | 30/36 | €4,620 | €3,121 | -€1,499 | -32.4% |
| Amounts receivable within one year | 40/41 | €4,572 | - | -€4,572 | |
| Trade receivables | 40 | €4,572 | - | -€4,572 | |
| Cash at bank and in hand | 54/58 | €431,024 | €396,928 | -€34,096 | -7.9% |
| Total equity and liabilities | 10/49 | €1,218,120 | €1,112,311 | -€105,809 | -8.7% |
| Equity | 10/15 | €673,990 | €740,914 | +€66,924 | +9.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €659,730 | €726,654 | +€66,924 | +10.1% |
| Amounts payable | 17/49 | €544,130 | €371,397 | -€172,733 | -31.7% |
| Amounts payable after more than one year | 17 | €142,840 | €122,433 | -€20,407 | -14.3% |
| Financial debts | 170/4 | €142,840 | €122,433 | -€20,407 | -14.3% |
| Amounts payable within one year | 42/48 | €401,290 | €248,964 | -€152,326 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €20,123 | €20,406 | +€283 | +1.4% |
| Financial debts | 43 | €200,000 | - | -€200,000 | |
| Credit institutions | 430/8 | €200,000 | - | -€200,000 | |
| Trade debts | 44 | €49,033 | €13,749 | -€35,284 | -72.0% |
| Suppliers | 440/4 | €49,033 | €13,749 | -€35,284 | -72.0% |
| Taxes, remuneration and social security | 45 | €128,288 | €90,900 | -€37,388 | -29.1% |
| Taxes | 450/3 | €98,705 | €78,605 | -€20,100 | -20.4% |
| Remuneration and social security | 454/9 | €29,583 | €12,295 | -€17,288 | -58.4% |
| Other amounts payable | 47/48 | €3,846 | €123,909 | +€120,063 | +3,122% |
| Non-recurring operating income | 76A | - | €207,415 | +€207,415 | |
| Remuneration, social security and pensions | 62 | €218,931 | €209,033 | -€9,898 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,203 | €62,178 | +€1,975 | +3.3% |
| Other operating charges | 640/8 | €12,615 | €10,502 | -€2,113 | -16.7% |
| Non-recurring operating charges | 66A | - | €21,415 | +€21,415 | |
| Gross operating margin | 9900 | €293,153 | €579,816 | +€286,663 | +97.8% |
| Operating profit (loss) | 9901 | €1,404 | €276,688 | +€275,284 | +19,607% |
| Financial income | 75/76B | €152 | €4,594 | +€4,442 | +2,922% |
| Recurring financial income | 75 | €152 | €4,594 | +€4,442 | +2,922% |
| Financial charges | 65/66B | €15,498 | €14,249 | -€1,249 | -8.1% |
| Recurring financial charges | 65 | €15,498 | €14,249 | -€1,249 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,942 | €267,033 | +€280,975 | |
| Income taxes | 67/77 | - | €80,109 | +€80,109 | |
| Profit (loss) for the period | 9904 | -€13,942 | €186,924 | +€200,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,942 | €186,924 | +€200,866 |
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 22 October 2026 via checked.be.