J & D DELICATESSEN: 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 & D DELICATESSEN
Largest movements
- Receivables within one year -€81,401
down €81,401 (-26.7%), from €304,799 to €223,398
of which Trade receivables: -€84,333
- Cash +€58,844
up €58,844 (+29.8%), from €197,553 to €256,397
mainly Receivables within one year (+€81,401) and Net result for the year (+€64,757)
- Tangible fixed assets +€58,180
up €58,180 (+19.7%), from €294,598 to €352,778
of which Leasing and similar rights: +€82,306
- Trade debts -€54,049
down €54,049 (-14.5%), from €373,613 to €319,564
- Reserves +€52,054
up €52,054 (+49.6%), from €104,891 to €156,945
- Debts after one year +€47,681
up €47,681 (+21.2%), from €224,805 to €272,486
- Current portion of long-term debt +€18,171
up €18,171 (+101%), from €17,942 to €36,113
- Advances received -€15,500
no longer reported in 2025 (was €15,500)
- Gross operating margin +€19,334
up €19,334 (+13.9%), from €138,706 to €158,040
- Depreciation +€17,222
up €17,222 (+91.2%), from €18,878 to €36,101
- Other operating charges +€8,647
up €8,647 (+279%), from €3,097 to €11,744
- Financial charges -€7,646
down €7,646 (-28.2%), from €27,154 to €19,508
of which Financial charges: -€9,802
- Taxes -€2,740
down €2,740 (-9.4%), from €29,091 to €26,351
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 | €875,696 | €919,318 | +€43,622 | +5.0% |
| Fixed assets | 21/28 | €299,750 | €357,930 | +€58,180 | +19.4% |
| Tangible fixed assets | 22/27 | €294,598 | €352,778 | +€58,180 | +19.7% |
| Land and buildings | 22 | €239,857 | €235,031 | -€4,826 | -2.0% |
| Plant, machinery and equipment | 23 | €26,074 | €20,566 | -€5,508 | -21.1% |
| Furniture and vehicles | 24 | €19,006 | €6,756 | -€12,250 | -64.5% |
| Leasing and similar rights | 25 | - | €82,306 | +€82,306 | |
| Other tangible fixed assets | 26 | €9,660 | €8,119 | -€1,541 | -16.0% |
| Financial fixed assets | 28 | €5,152 | €5,152 | = | 0.0% |
| Current assets | 29/58 | €575,946 | €561,388 | -€14,558 | -2.5% |
| Stocks and contracts in progress | 3 | €68,161 | €72,896 | +€4,735 | +6.9% |
| Stocks | 30/36 | €68,161 | €72,896 | +€4,735 | +6.9% |
| Amounts receivable within one year | 40/41 | €304,799 | €223,398 | -€81,401 | -26.7% |
| Trade receivables | 40 | €304,526 | €220,193 | -€84,333 | -27.7% |
| Other amounts receivable | 41 | €273 | €3,205 | +€2,932 | +1,075% |
| Cash at bank and in hand | 54/58 | €197,553 | €256,397 | +€58,844 | +29.8% |
| Deferred charges and accrued income | 490/1 | €5,433 | €8,697 | +€3,264 | +60.1% |
| Total equity and liabilities | 10/49 | €875,696 | €919,318 | +€43,622 | +5.0% |
| Equity | 10/15 | €187,146 | €239,200 | +€52,054 | +27.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €104,891 | €156,945 | +€52,054 | +49.6% |
| Distributable reserves | 133 | €104,891 | €156,945 | +€52,054 | +49.6% |
| Profit (loss) carried forward | 14 | €62,255 | €62,255 | = | 0.0% |
| Amounts payable | 17/49 | €688,550 | €680,118 | -€8,432 | -1.2% |
| Amounts payable after more than one year | 17 | €224,805 | €272,486 | +€47,681 | +21.2% |
| Financial debts | 170/4 | €224,805 | €272,486 | +€47,681 | +21.2% |
| Amounts payable within one year | 42/48 | €462,849 | €406,879 | -€55,969 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €17,942 | €36,113 | +€18,171 | +101% |
| Trade debts | 44 | €373,613 | €319,564 | -€54,049 | -14.5% |
| Suppliers | 440/4 | €373,613 | €319,564 | -€54,049 | -14.5% |
| Advances received on contracts in progress | 46 | €15,500 | - | -€15,500 | |
| Taxes, remuneration and social security | 45 | €17,539 | €17,424 | -€114 | -0.7% |
| Taxes | 450/3 | €17,539 | €17,424 | -€114 | -0.7% |
| Other amounts payable | 47/48 | €38,255 | €33,778 | -€4,477 | -11.7% |
| Accrued charges and deferred income | 492/3 | €896 | €753 | -€143 | -16.0% |
| Non-recurring operating income | 76A | - | €1,589 | +€1,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,878 | €36,101 | +€17,222 | +91.2% |
| Other operating charges | 640/8 | €3,097 | €11,744 | +€8,647 | +279% |
| Gross operating margin | 9900 | €138,706 | €158,040 | +€19,334 | +13.9% |
| Operating profit (loss) | 9901 | €116,731 | €110,195 | -€6,535 | -5.6% |
| Financial income | 75/76B | €235 | €420 | +€184 | +78.3% |
| Recurring financial income | 75 | €235 | €420 | +€184 | +78.3% |
| Financial charges | 65/66B | €27,154 | €19,508 | -€7,646 | -28.2% |
| Recurring financial charges | 65 | €27,154 | €17,352 | -€9,802 | -36.1% |
| Non-recurring financial charges | 66B | - | €2,155 | +€2,155 | |
| Profit (loss) for the period before taxes | 9903 | €89,812 | €91,107 | +€1,295 | +1.4% |
| Income taxes | 67/77 | €29,091 | €26,351 | -€2,740 | -9.4% |
| Profit (loss) for the period | 9904 | €60,721 | €64,757 | +€4,036 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €60,721 | €64,757 | +€4,036 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.