J&E HOSPITALITY: 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&E HOSPITALITY
Largest movements
- Receivables within one year -€17,296
down €17,296 (-37.7%), from €45,927 to €28,631
of which Other amounts receivable: -€23,049
- Tangible fixed assets -€8,126
down €8,126 (-5.7%), from €141,343 to €133,217
of which Plant, machinery and equipment: -€9,941
- Other debts -€17,075
down €17,075 (-45.3%), from €37,712 to €20,637
- Profit (loss) carried forward +€8,670
up €8,670 (+15.6%), from €55,681 to €64,351
- Accrued charges and deferred income -€6,769
down €6,769 (-91.3%), from €7,413 to €644
- Advances received -€5,269
down €5,269 (-77.5%), from €6,797 to €1,528
- Trade debts -€4,595
down €4,595 (-49.8%), from €9,221 to €4,626
- Gross operating margin +€18,965
up €18,965 (+72.9%), from €26,021 to €44,986
- Depreciation +€7,593
up €7,593 (+47.1%), from €16,118 to €23,711
- Other operating charges +€5,649
up €5,649 (+22,050%), from €26 to €5,675
- Financial charges +€1,675
up €1,675 (+62.4%), from €2,683 to €4,358
- Taxes +€1,395
up €1,395 (+93.9%), from €1,485 to €2,880
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 | €214,823 | €188,923 | -€25,900 | -12.1% |
| Fixed assets | 21/28 | €166,243 | €156,317 | -€9,926 | -6.0% |
| Intangible fixed assets | 21 | €12,600 | €10,800 | -€1,800 | -14.3% |
| Tangible fixed assets | 22/27 | €141,343 | €133,217 | -€8,126 | -5.7% |
| Land and buildings | 22 | €22,000 | €34,000 | +€12,000 | +54.5% |
| Plant, machinery and equipment | 23 | €89,132 | €79,191 | -€9,941 | -11.2% |
| Furniture and vehicles | 24 | €14,721 | €8,521 | -€6,200 | -42.1% |
| Other tangible fixed assets | 26 | €15,490 | €11,505 | -€3,985 | -25.7% |
| Financial fixed assets | 28 | €12,300 | €12,300 | = | 0.0% |
| Current assets | 29/58 | €48,581 | €32,606 | -€15,974 | -32.9% |
| Amounts receivable within one year | 40/41 | €45,927 | €28,631 | -€17,296 | -37.7% |
| Trade receivables | 40 | €0 | €5,754 | +€5,754 | |
| Other amounts receivable | 41 | €45,927 | €22,877 | -€23,049 | -50.2% |
| Cash at bank and in hand | 54/58 | €2,654 | €3,975 | +€1,321 | +49.8% |
| Total equity and liabilities | 10/49 | €214,823 | €188,923 | -€25,900 | -12.1% |
| Equity | 10/15 | €77,681 | €86,351 | +€8,670 | +11.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,681 | €64,351 | +€8,670 | +15.6% |
| Amounts payable | 17/49 | €137,142 | €102,572 | -€34,570 | -25.2% |
| Amounts payable after more than one year | 17 | €61,003 | €57,467 | -€3,536 | -5.8% |
| Financial debts | 170/4 | €61,003 | €57,467 | -€3,536 | -5.8% |
| Amounts payable within one year | 42/48 | €68,727 | €44,461 | -€24,265 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €14,997 | €17,107 | +€2,110 | +14.1% |
| Trade debts | 44 | €9,221 | €4,626 | -€4,595 | -49.8% |
| Suppliers | 440/4 | €9,221 | €4,626 | -€4,595 | -49.8% |
| Advances received on contracts in progress | 46 | €6,797 | €1,528 | -€5,269 | -77.5% |
| Taxes, remuneration and social security | 45 | €0 | €563 | +€563 | |
| Taxes | 450/3 | €0 | €563 | +€563 | |
| Other amounts payable | 47/48 | €37,712 | €20,637 | -€17,075 | -45.3% |
| Accrued charges and deferred income | 492/3 | €7,413 | €644 | -€6,769 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,118 | €23,711 | +€7,593 | +47.1% |
| Other operating charges | 640/8 | €26 | €5,675 | +€5,649 | +22,050% |
| Gross operating margin | 9900 | €26,021 | €44,986 | +€18,965 | +72.9% |
| Operating profit (loss) | 9901 | €9,878 | €15,601 | +€5,723 | +57.9% |
| Financial income | 75/76B | €152 | €307 | +€155 | +102% |
| Recurring financial income | 75 | €152 | €307 | +€155 | +102% |
| Financial charges | 65/66B | €2,683 | €4,358 | +€1,675 | +62.4% |
| Recurring financial charges | 65 | €2,683 | €4,358 | +€1,675 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | €7,347 | €11,550 | +€4,204 | +57.2% |
| Income taxes | 67/77 | €1,485 | €2,880 | +€1,395 | +93.9% |
| Profit (loss) for the period | 9904 | €5,861 | €8,670 | +€2,809 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,861 | €8,670 | +€2,809 | +47.9% |
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.