J & J Catering: 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 & J Catering
Largest movements
- Receivables after one year -€28,800
no longer reported in 2025 (was €28,800)
- Receivables within one year +€23,438
up €23,438 (+62.5%), from €37,515 to €60,953
of which Other amounts receivable: +€25,543
- Cash -€7,360
down €7,360 (-8.8%), from €83,444 to €76,083
mainly Contributions, distributions and other (-€40,896) and Receivables within one year (-€23,438)
- Deferred charges and accrued income -€4,135
down €4,135 (-74.7%), from €5,535 to €1,400
- Trade debts +€42,258
up €42,258 (+82.9%), from €50,970 to €93,228
- Reserves -€40,282
down €40,282 (-33.0%), from €122,225 to €81,943
- Tax, wage and social debts -€22,253
down €22,253 (-50.3%), from €44,268 to €22,015
of which Remuneration and social security: -€21,834
- Gross operating margin -€6,608
down €6,608 (-3.0%), from €217,411 to €210,803
- Depreciation +€3,373
up €3,373 (+26.1%), from €12,898 to €16,271
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 | €238,846 | €218,969 | -€19,877 | -8.3% |
| Fixed assets | 21/28 | €33,741 | €32,353 | -€1,388 | -4.1% |
| Tangible fixed assets | 22/27 | €33,741 | €32,353 | -€1,388 | -4.1% |
| Plant, machinery and equipment | 23 | €22,805 | €26,489 | +€3,684 | +16.2% |
| Furniture and vehicles | 24 | €10,937 | €5,864 | -€5,073 | -46.4% |
| Current assets | 29/58 | €205,104 | €186,616 | -€18,488 | -9.0% |
| Amounts receivable after more than one year | 29 | €28,800 | - | -€28,800 | |
| Other amounts receivable | 291 | €28,800 | - | -€28,800 | |
| Stocks and contracts in progress | 3 | €49,811 | €48,180 | -€1,630 | -3.3% |
| Stocks | 30/36 | €49,811 | €48,180 | -€1,630 | -3.3% |
| Amounts receivable within one year | 40/41 | €37,515 | €60,953 | +€23,438 | +62.5% |
| Trade receivables | 40 | €22,229 | €20,124 | -€2,105 | -9.5% |
| Other amounts receivable | 41 | €15,286 | €40,829 | +€25,543 | +167% |
| Cash at bank and in hand | 54/58 | €83,444 | €76,083 | -€7,360 | -8.8% |
| Deferred charges and accrued income | 490/1 | €5,535 | €1,400 | -€4,135 | -74.7% |
| Total equity and liabilities | 10/49 | €238,846 | €218,969 | -€19,877 | -8.3% |
| Equity | 10/15 | €140,775 | €100,493 | -€40,282 | -28.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €122,225 | €81,943 | -€40,282 | -33.0% |
| Distributable reserves | 133 | €122,225 | €81,943 | -€40,282 | -33.0% |
| Amounts payable | 17/49 | €98,071 | €118,476 | +€20,405 | +20.8% |
| Amounts payable within one year | 42/48 | €98,071 | €118,476 | +€20,405 | +20.8% |
| Trade debts | 44 | €50,970 | €93,228 | +€42,258 | +82.9% |
| Suppliers | 440/4 | €50,970 | €93,228 | +€42,258 | +82.9% |
| Taxes, remuneration and social security | 45 | €44,268 | €22,015 | -€22,253 | -50.3% |
| Taxes | 450/3 | €6,345 | €5,926 | -€419 | -6.6% |
| Remuneration and social security | 454/9 | €37,923 | €16,090 | -€21,834 | -57.6% |
| Other amounts payable | 47/48 | €2,832 | €3,233 | +€400 | +14.1% |
| Remuneration, social security and pensions | 62 | €185,886 | €186,562 | +€676 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,898 | €16,271 | +€3,373 | +26.1% |
| Other operating charges | 640/8 | €2,815 | €3,234 | +€419 | +14.9% |
| Non-recurring operating charges | 66A | €5,538 | - | -€5,538 | |
| Gross operating margin | 9900 | €217,411 | €210,803 | -€6,608 | -3.0% |
| Operating profit (loss) | 9901 | €10,274 | €4,737 | -€5,538 | -53.9% |
| Financial income | 75/76B | €1,863 | €1,060 | -€803 | -43.1% |
| Recurring financial income | 75 | €1,863 | €1,060 | -€803 | -43.1% |
| Financial charges | 65/66B | €1,842 | €1,547 | -€295 | -16.0% |
| Recurring financial charges | 65 | €1,842 | €1,547 | -€295 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €10,295 | €4,249 | -€6,046 | -58.7% |
| Income taxes | 67/77 | €4,918 | €3,634 | -€1,284 | -26.1% |
| Profit (loss) for the period | 9904 | €5,377 | €614 | -€4,762 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,377 | €614 | -€4,762 | -88.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.