JBResto: what changed
What changed
JBResto
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€80,021
2025 · €40,956+€39,065
Equity
€123,978
2025 · €43,956+€80,021
Cash
€25,145
2025 · €47,316-€22,171
Balance sheet total
€1.4m
2025 · €1.4m+€16,513
Largest movements
Assets
- Receivables within one year +€38,499
up €38,499 (+194%), from €19,842 to €58,341
- Cash -€22,171
down €22,171 (-46.9%), from €47,316 to €25,145
mainly Debts after one year (-€86,729) and Receivables within one year (-€38,499)
Equity and liabilities
- Debts after one year -€86,729
down €86,729 (-7.4%), from €1.2m to €1.1m
- Reserves +€80,021
up €80,021 (+195%), from €40,956 to €120,978
Income statement
- Gross operating margin +€56,953
up €56,953 (+54.9%), from €103,665 to €160,618
- Taxes +€9,998
up €9,998 (+96.2%), from €10,388 to €20,385
- Financial charges +€8,134
up €8,134 (+15.6%), from €52,217 to €60,351
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€40,956
Gross operating margin
+€56,953
Other operating charges
-€187
Financial income
+€431
Financial charges
-€8,134
Taxes
-€9,998
Result 2026
€80,021
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€61,234
Investment
€0
Financing
-€83,405
Cash 2025
€47,316
From operations (derived)
+€61,234
Net result for the year
+€80,021
Receivables within one year
-€38,499
Deferred charges and accrued income
-€185
Trade debts
+€12,097
Tax, wage and social debts
+€7,799
Financing
-€83,405
Debts after one year
-€86,729
Current portion of long-term debt
+€3,323
Cash 2026
€25,145
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,357,172 | €1,373,685 | +€16,513 | +1.2% |
| Fixed assets | 21/28 | €1,290,000 | €1,290,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,290,000 | €1,290,000 | = | 0.0% |
| Current assets | 29/58 | €67,172 | €83,685 | +€16,513 | +24.6% |
| Amounts receivable within one year | 40/41 | €19,842 | €58,341 | +€38,499 | +194% |
| Other amounts receivable | 41 | €19,842 | €58,341 | +€38,499 | +194% |
| Cash at bank and in hand | 54/58 | €47,316 | €25,145 | -€22,171 | -46.9% |
| Deferred charges and accrued income | 490/1 | €14 | €199 | +€185 | +1,360% |
| Total equity and liabilities | 10/49 | €1,357,172 | €1,373,685 | +€16,513 | +1.2% |
| Equity | 10/15 | €43,956 | €123,978 | +€80,021 | +182% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,956 | €120,978 | +€80,021 | +195% |
| Distributable reserves | 133 | €40,956 | €120,978 | +€80,021 | +195% |
| Amounts payable | 17/49 | €1,313,215 | €1,249,707 | -€63,508 | -4.8% |
| Amounts payable after more than one year | 17 | €1,179,395 | €1,092,666 | -€86,729 | -7.4% |
| Financial debts | 170/4 | €1,179,395 | €1,092,666 | -€86,729 | -7.4% |
| Amounts payable within one year | 42/48 | €129,686 | €152,906 | +€23,220 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €83,405 | €86,729 | +€3,323 | +4.0% |
| Trade debts | 44 | €11,629 | €23,726 | +€12,097 | +104% |
| Suppliers | 440/4 | €11,629 | €23,726 | +€12,097 | +104% |
| Taxes, remuneration and social security | 45 | €34,652 | €42,452 | +€7,799 | +22.5% |
| Taxes | 450/3 | €32,502 | €42,452 | +€9,949 | +30.6% |
| Remuneration and social security | 454/9 | €2,150 | - | -€2,150 | |
| Accrued charges and deferred income | 492/3 | €4,134 | €4,134 | = | 0.0% |
| Other operating charges | 640/8 | €168 | €355 | +€187 | +112% |
| Gross operating margin | 9900 | €103,665 | €160,618 | +€56,953 | +54.9% |
| Operating profit (loss) | 9901 | €103,498 | €160,263 | +€56,766 | +54.8% |
| Financial income | 75/76B | €63 | €494 | +€431 | +683% |
| Recurring financial income | 75 | €63 | €494 | +€431 | +683% |
| Financial charges | 65/66B | €52,217 | €60,351 | +€8,134 | +15.6% |
| Recurring financial charges | 65 | €52,217 | €60,351 | +€8,134 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €51,344 | €100,407 | +€49,063 | +95.6% |
| Income taxes | 67/77 | €10,388 | €20,385 | +€9,998 | +96.2% |
| Profit (loss) for the period | 9904 | €40,956 | €80,021 | +€39,065 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,956 | €80,021 | +€39,065 | +95.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.