JAY Foods & Drinks: 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.
JAY Foods & Drinks
Largest movements
- Receivables within one year -€52,690
down €52,690 (-79.3%), from €66,432 to €13,743
of which Trade receivables: -€46,100
- Tangible fixed assets -€19,432
down €19,432 (-79.5%), from €24,442 to €5,010
of which Furniture and vehicles: -€18,564
- Cash -€8,752
down €8,752 (-35.9%), from €24,360 to €15,608
mainly Short-term financial debts (-€125,000) and Trade debts (-€64,526)
- Deferred charges and accrued income -€3,930
down €3,930 (-71.4%), from €5,501 to €1,572
- Financial fixed assets -€2,744
no longer reported in 2025 (was €2,744)
- Short-term financial debts -€125,000
no longer reported in 2025 (was €125,000)
- Debts after one year +€68,296
up €68,296 (+735%), from €9,294 to €77,590
- Trade debts -€64,526
down €64,526 (-89.5%), from €72,124 to €7,598
- Other debts +€56,701
up €56,701 (+40.3%), from €140,692 to €197,393
- Profit (loss) carried forward -€22,197
down €22,197 (-8.0%), from -€277,182 to -€299,379
- Gross operating margin +€150,787
up €150,787, from -€132,775 to €18,012
- Write-downs -€74,844
no longer reported in 2025 (was €74,844)
- Provisions -€33,513
down €33,513, from €16,756 to -€16,756
- Staff costs -€26,958
down €26,958 (-38.6%), from €69,861 to €42,903
- Depreciation -€9,622
down €9,622 (-80.0%), from €12,022 to €2,400
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 | €123,480 | €35,933 | -€87,548 | -70.9% |
| Fixed assets | 21/28 | €27,187 | €5,010 | -€22,176 | -81.6% |
| Tangible fixed assets | 22/27 | €24,442 | €5,010 | -€19,432 | -79.5% |
| Plant, machinery and equipment | 23 | €868 | - | -€868 | |
| Furniture and vehicles | 24 | €23,574 | €5,010 | -€18,564 | -78.7% |
| Financial fixed assets | 28 | €2,744 | - | -€2,744 | |
| Current assets | 29/58 | €96,294 | €30,922 | -€65,372 | -67.9% |
| Amounts receivable within one year | 40/41 | €66,432 | €13,743 | -€52,690 | -79.3% |
| Trade receivables | 40 | €59,386 | €13,286 | -€46,100 | -77.6% |
| Other amounts receivable | 41 | €7,047 | €457 | -€6,590 | -93.5% |
| Cash at bank and in hand | 54/58 | €24,360 | €15,608 | -€8,752 | -35.9% |
| Deferred charges and accrued income | 490/1 | €5,501 | €1,572 | -€3,930 | -71.4% |
| Total equity and liabilities | 10/49 | €123,480 | €35,933 | -€87,548 | -70.9% |
| Equity | 10/15 | -€264,682 | -€286,879 | -€22,197 | -8.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277,182 | -€299,379 | -€22,197 | -8.0% |
| Provisions and deferred taxes | 16 | €16,756 | - | -€16,756 | |
| Provisions for liabilities and charges | 160/5 | €16,756 | - | -€16,756 | |
| Other liabilities and charges | 164/5 | €16,756 | - | -€16,756 | |
| Amounts payable | 17/49 | €371,406 | €322,812 | -€48,594 | -13.1% |
| Amounts payable after more than one year | 17 | €9,294 | €77,590 | +€68,296 | +735% |
| Financial debts | 170/4 | €9,294 | €77,590 | +€68,296 | +735% |
| Amounts payable within one year | 42/48 | €361,895 | €245,222 | -€116,673 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €13,548 | €35,694 | +€22,146 | +163% |
| Financial debts | 43 | €125,000 | - | -€125,000 | |
| Credit institutions | 430/8 | €125,000 | - | -€125,000 | |
| Trade debts | 44 | €72,124 | €7,598 | -€64,526 | -89.5% |
| Suppliers | 440/4 | €72,124 | €7,598 | -€64,526 | -89.5% |
| Taxes, remuneration and social security | 45 | €10,532 | €4,537 | -€5,994 | -56.9% |
| Taxes | 450/3 | €851 | €4,537 | +€3,686 | +433% |
| Remuneration and social security | 454/9 | €9,681 | - | -€9,681 | |
| Other amounts payable | 47/48 | €140,692 | €197,393 | +€56,701 | +40.3% |
| Accrued charges and deferred income | 492/3 | €217 | - | -€217 | |
| Non-recurring operating income | 76A | €347 | €7,053 | +€6,706 | +1,932% |
| Remuneration, social security and pensions | 62 | €69,861 | €42,903 | -€26,958 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,022 | €2,400 | -€9,622 | -80.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €74,844 | - | -€74,844 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €16,756 | -€16,756 | -€33,513 | |
| Other operating charges | 640/8 | €3,688 | €4,776 | +€1,088 | +29.5% |
| Non-recurring operating charges | 66A | €347 | - | -€347 | |
| Gross operating margin | 9900 | -€132,775 | €18,012 | +€150,787 | |
| Operating profit (loss) | 9901 | -€310,292 | -€15,310 | +€294,982 | +95.1% |
| Financial income | 75/76B | €1,637 | €35 | -€1,602 | -97.9% |
| Recurring financial income | 75 | €1,637 | €35 | -€1,602 | -97.9% |
| Financial charges | 65/66B | €16,126 | €6,922 | -€9,203 | -57.1% |
| Recurring financial charges | 65 | €16,126 | €5,384 | -€10,742 | -66.6% |
| Non-recurring financial charges | 66B | - | €1,539 | +€1,539 | |
| Profit (loss) for the period before taxes | 9903 | -€324,781 | -€22,197 | +€302,584 | +93.2% |
| Income taxes | 67/77 | €18 | €0 | -€18 | -99.9% |
| Profit (loss) for the period | 9904 | -€324,798 | -€22,197 | +€302,601 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€324,798 | -€22,197 | +€302,601 | +93.2% |
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 31 October 2026 via checked.be.