J&B SNACK-RESTO: 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&B SNACK-RESTO
Largest movements
- Receivables within one year +€4,682
up €4,682 (+431%), from €1,087 to €5,768
of which Trade receivables: +€4,341
- Cash +€2,028
up €2,028 (+3.3%), from €62,364 to €64,391
mainly Net result for the year (+€16,981) and Tax, wage and social debts (+€1,552)
- Deferred charges and accrued income -€1,103
no longer reported in 2025 (was €1,103)
- Profit (loss) carried forward +€16,981
up €16,981 (+237%), from €7,152 to €24,133
- Trade debts -€12,926
down €12,926 (-52.7%), from €24,517 to €11,591
- Tax, wage and social debts +€1,552
up €1,552 (+9.3%), from €16,684 to €18,236
of which Remuneration and social security: +€2,613
- Gross operating margin +€26,665
up €26,665 (+143%), from €18,625 to €45,290
- Taxes +€6,365
up €6,365 (+761%), from €837 to €7,201
- Staff costs +€2,917
up €2,917 (+17.5%), from €16,659 to €19,575
- Financial charges -€1,412
down €1,412 (-61.4%), from €2,300 to €888
- Other operating charges -€1,059
down €1,059 (-60.5%), from €1,750 to €692
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 | €66,954 | €72,560 | +€5,606 | +8.4% |
| Fixed assets | 21/28 | €2,400 | €2,400 | = | 0.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €64,554 | €70,160 | +€5,606 | +8.7% |
| Amounts receivable within one year | 40/41 | €1,087 | €5,768 | +€4,682 | +431% |
| Trade receivables | 40 | €388 | €4,729 | +€4,341 | +1,119% |
| Other amounts receivable | 41 | €699 | €1,039 | +€341 | +48.8% |
| Cash at bank and in hand | 54/58 | €62,364 | €64,391 | +€2,028 | +3.3% |
| Deferred charges and accrued income | 490/1 | €1,103 | - | -€1,103 | |
| Total equity and liabilities | 10/49 | €66,954 | €72,560 | +€5,606 | +8.4% |
| Equity | 10/15 | €25,752 | €42,733 | +€16,981 | +65.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,152 | €24,133 | +€16,981 | +237% |
| Amounts payable | 17/49 | €41,202 | €29,827 | -€11,375 | -27.6% |
| Amounts payable within one year | 42/48 | €41,202 | €29,827 | -€11,375 | -27.6% |
| Trade debts | 44 | €24,517 | €11,591 | -€12,926 | -52.7% |
| Suppliers | 440/4 | €24,517 | €11,591 | -€12,926 | -52.7% |
| Taxes, remuneration and social security | 45 | €16,684 | €18,236 | +€1,552 | +9.3% |
| Taxes | 450/3 | €12,142 | €11,080 | -€1,061 | -8.7% |
| Remuneration and social security | 454/9 | €4,543 | €7,156 | +€2,613 | +57.5% |
| Remuneration, social security and pensions | 62 | €16,659 | €19,575 | +€2,917 | +17.5% |
| Other operating charges | 640/8 | €1,750 | €692 | -€1,059 | -60.5% |
| Gross operating margin | 9900 | €18,625 | €45,290 | +€26,665 | +143% |
| Operating profit (loss) | 9901 | €216 | €25,023 | +€24,807 | +11,488% |
| Financial income | 75/76B | €42 | €47 | +€5 | +12.9% |
| Recurring financial income | 75 | €42 | €47 | +€5 | +12.9% |
| Financial charges | 65/66B | €2,300 | €888 | -€1,412 | -61.4% |
| Recurring financial charges | 65 | €2,300 | €888 | -€1,412 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,042 | €24,182 | +€26,225 | |
| Income taxes | 67/77 | €837 | €7,201 | +€6,365 | +761% |
| Profit (loss) for the period | 9904 | -€2,879 | €16,981 | +€19,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,879 | €16,981 | +€19,860 |
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 27 October 2026 via checked.be.