JC TRAITEUR: 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.
JC TRAITEUR
Largest movements
- Cash -€13,499
down €13,499 (-60.3%), from €22,371 to €8,872
mainly Investment in fixed assets (net) (-€20,948) and Debts after one year (-€18,635)
- Tangible fixed assets +€7,888
up €7,888 (+9.6%), from €82,514 to €90,402
of which Furniture and vehicles: +€11,929
- Deferred charges and accrued income +€7,373
up €7,373 (+1,827%), from €404 to €7,776
- Receivables within one year +€7,146
up €7,146 (+10.7%), from €66,732 to €73,879
of which Other amounts receivable: +€4,225
- Debts after one year -€18,635
down €18,635 (-10.8%), from €171,924 to €153,289
- Advances received +€8,950
up €8,950 (+1,989%), from €450 to €9,400
- Trade debts +€7,198
up €7,198 (+12.4%), from €58,091 to €65,290
- Reserves +€5,150
up €5,150 (+10.7%), from €48,083 to €53,233
of which Distributable reserves: +€5,150
- Current portion of long-term debt +€3,588
up €3,588 (+10.5%), from €34,123 to €37,711
- Gross operating margin +€13,155
up €13,155 (+6.4%), from €204,609 to €217,764
- Staff costs +€9,854
up €9,854 (+5.5%), from €180,558 to €190,411
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 | €347,200 | €356,109 | +€8,908 | +2.6% |
| Fixed assets | 21/28 | €257,694 | €265,582 | +€7,888 | +3.1% |
| Tangible fixed assets | 22/27 | €82,514 | €90,402 | +€7,888 | +9.6% |
| Land and buildings | 22 | €75,001 | €67,513 | -€7,488 | -10.0% |
| Plant, machinery and equipment | 23 | €6,099 | €9,547 | +€3,447 | +56.5% |
| Furniture and vehicles | 24 | €1,414 | €13,342 | +€11,929 | +844% |
| Financial fixed assets | 28 | €175,180 | €175,180 | = | 0.0% |
| Current assets | 29/58 | €89,507 | €90,527 | +€1,020 | +1.1% |
| Amounts receivable within one year | 40/41 | €66,732 | €73,879 | +€7,146 | +10.7% |
| Trade receivables | 40 | €39,134 | €42,055 | +€2,922 | +7.5% |
| Other amounts receivable | 41 | €27,599 | €31,823 | +€4,225 | +15.3% |
| Cash at bank and in hand | 54/58 | €22,371 | €8,872 | -€13,499 | -60.3% |
| Deferred charges and accrued income | 490/1 | €404 | €7,776 | +€7,373 | +1,827% |
| Total equity and liabilities | 10/49 | €347,200 | €356,109 | +€8,908 | +2.6% |
| Equity | 10/15 | €66,683 | €71,833 | +€5,150 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,083 | €53,233 | +€5,150 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,223 | €51,373 | +€5,150 | +11.1% |
| Amounts payable | 17/49 | €280,518 | €284,276 | +€3,758 | +1.3% |
| Amounts payable after more than one year | 17 | €171,924 | €153,289 | -€18,635 | -10.8% |
| Financial debts | 170/4 | €171,924 | €153,289 | -€18,635 | -10.8% |
| Amounts payable within one year | 42/48 | €108,594 | €130,987 | +€22,393 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €34,123 | €37,711 | +€3,588 | +10.5% |
| Trade debts | 44 | €58,091 | €65,290 | +€7,198 | +12.4% |
| Suppliers | 440/4 | €58,091 | €65,290 | +€7,198 | +12.4% |
| Advances received on contracts in progress | 46 | €450 | €9,400 | +€8,950 | +1,989% |
| Taxes, remuneration and social security | 45 | €15,724 | €18,587 | +€2,862 | +18.2% |
| Taxes | 450/3 | €2,628 | €3,311 | +€683 | +26.0% |
| Remuneration and social security | 454/9 | €13,096 | €15,275 | +€2,180 | +16.6% |
| Other amounts payable | 47/48 | €206 | - | -€206 | |
| Remuneration, social security and pensions | 62 | €180,558 | €190,411 | +€9,854 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,208 | €13,059 | +€1,852 | +16.5% |
| Other operating charges | 640/8 | €2,004 | €1,559 | -€446 | -22.2% |
| Gross operating margin | 9900 | €204,609 | €217,764 | +€13,155 | +6.4% |
| Operating profit (loss) | 9901 | €10,840 | €12,735 | +€1,895 | +17.5% |
| Financial income | 75/76B | €955 | €1,249 | +€294 | +30.7% |
| Recurring financial income | 75 | €955 | €1,249 | +€294 | +30.7% |
| Financial charges | 65/66B | €8,662 | €8,834 | +€171 | +2.0% |
| Recurring financial charges | 65 | €8,662 | €8,834 | +€171 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €3,133 | €5,150 | +€2,018 | +64.4% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -50.0% |
| Profit (loss) for the period | 9904 | €3,133 | €5,150 | +€2,018 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,133 | €5,150 | +€2,018 | +64.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.