JB Gastro: 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.
JB Gastro
Largest movements
- Tangible fixed assets +€64,604
up €64,604 (+43.2%), from €149,592 to €214,196
of which Other tangible fixed assets: +€66,543
- Receivables within one year -€59,683
down €59,683 (-73.8%), from €80,829 to €21,147
of which Other amounts receivable: -€44,686
- Intangible fixed assets +€30,713
new in 2025: €30,713
- Deferred charges and accrued income -€7,768
down €7,768 (-93.1%), from €8,339 to €571
- Stocks and contracts -€7,720
down €7,720 (-100%), from €7,720 to €0
- Short-term financial debts +€36,642
new in 2025: €36,642
- Profit (loss) carried forward -€24,712
new in 2025: -€24,712
- Tax, wage and social debts -€22,738
down €22,738 (-42.3%), from €53,746 to €31,008
of which Taxes: -€13,149
- Trade debts +€13,952
up €13,952 (+114%), from €12,224 to €26,176
- Current portion of long-term debt +€9,591
up €9,591 (+57.8%), from €16,594 to €26,184
- Gross operating margin -€38,224
down €38,224 (-28.1%), from €136,007 to €97,783
- Staff costs -€19,421
down €19,421 (-20.9%), from €93,052 to €73,631
- Depreciation +€14,699
up €14,699 (+65.2%), from €22,551 to €37,250
- Financial charges +€4,874
up €4,874 (+123%), from €3,956 to €8,830
- Taxes -€4,140
down €4,140 (-100.0%), from €4,142 to €2
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 | €255,397 | €274,447 | +€19,050 | +7.5% |
| Fixed assets | 21/28 | €154,842 | €250,158 | +€95,316 | +61.6% |
| Intangible fixed assets | 21 | - | €30,713 | +€30,713 | |
| Tangible fixed assets | 22/27 | €149,592 | €214,196 | +€64,604 | +43.2% |
| Plant, machinery and equipment | 23 | €23,338 | €23,486 | +€149 | +0.6% |
| Furniture and vehicles | 24 | €6,921 | €4,833 | -€2,088 | -30.2% |
| Other tangible fixed assets | 26 | €119,333 | €185,876 | +€66,543 | +55.8% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €100,555 | €24,289 | -€76,266 | -75.8% |
| Stocks and contracts in progress | 3 | €7,720 | €0 | -€7,720 | -100% |
| Stocks | 30/36 | €7,720 | €0 | -€7,720 | -100% |
| Amounts receivable within one year | 40/41 | €80,829 | €21,147 | -€59,683 | -73.8% |
| Trade receivables | 40 | €34,997 | €20,000 | -€14,997 | -42.9% |
| Other amounts receivable | 41 | €45,832 | €1,147 | -€44,686 | -97.5% |
| Cash at bank and in hand | 54/58 | €3,667 | €2,571 | -€1,096 | -29.9% |
| Deferred charges and accrued income | 490/1 | €8,339 | €571 | -€7,768 | -93.1% |
| Total equity and liabilities | 10/49 | €255,397 | €274,447 | +€19,050 | +7.5% |
| Equity | 10/15 | €89,426 | €64,715 | -€24,712 | -27.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €86,426 | €86,426 | = | 0.0% |
| Distributable reserves | 133 | €86,426 | €86,426 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,712 | -€24,712 | |
| Amounts payable | 17/49 | €165,970 | €209,732 | +€43,762 | +26.4% |
| Amounts payable after more than one year | 17 | €83,406 | €84,629 | +€1,223 | +1.5% |
| Financial debts | 170/4 | €83,406 | €84,629 | +€1,223 | +1.5% |
| Amounts payable within one year | 42/48 | €82,564 | €123,574 | +€41,010 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €16,594 | €26,184 | +€9,591 | +57.8% |
| Financial debts | 43 | - | €36,642 | +€36,642 | |
| Credit institutions | 430/8 | - | €36,642 | +€36,642 | |
| Trade debts | 44 | €12,224 | €26,176 | +€13,952 | +114% |
| Suppliers | 440/4 | €12,224 | €26,176 | +€13,952 | +114% |
| Advances received on contracts in progress | 46 | - | €877 | +€877 | |
| Taxes, remuneration and social security | 45 | €53,746 | €31,008 | -€22,738 | -42.3% |
| Taxes | 450/3 | €31,708 | €18,559 | -€13,149 | -41.5% |
| Remuneration and social security | 454/9 | €22,038 | €12,450 | -€9,589 | -43.5% |
| Other amounts payable | 47/48 | - | €2,687 | +€2,687 | |
| Accrued charges and deferred income | 492/3 | - | €1,529 | +€1,529 | |
| Remuneration, social security and pensions | 62 | €93,052 | €73,631 | -€19,421 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,551 | €37,250 | +€14,699 | +65.2% |
| Other operating charges | 640/8 | €1,263 | €2,830 | +€1,567 | +124% |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €136,007 | €97,783 | -€38,224 | -28.1% |
| Operating profit (loss) | 9901 | €19,141 | -€15,931 | -€35,072 | |
| Financial income | 75/76B | €25 | €52 | +€27 | +109% |
| Recurring financial income | 75 | €25 | €52 | +€27 | +109% |
| Financial charges | 65/66B | €3,956 | €8,830 | +€4,874 | +123% |
| Recurring financial charges | 65 | €3,956 | €8,830 | +€4,874 | +123% |
| Profit (loss) for the period before taxes | 9903 | €15,209 | -€24,710 | -€39,919 | |
| Income taxes | 67/77 | €4,142 | €2 | -€4,140 | -100.0% |
| Profit (loss) for the period | 9904 | €11,067 | -€24,712 | -€35,779 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,067 | -€24,712 | -€35,779 |
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.