JFK GRILL: what changed
Two fiscal 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.
JFK GRILL
Largest movements
- Tangible fixed assets -€9,594
down €9,594 (-36.4%), from €26,334 to €16,740
of which Other tangible fixed assets: -€11,194
- Cash -€6,913
down €6,913 (-14.8%), from €46,711 to €39,798
mainly Other debts (-€25,987) and Net result for the year (-€22,469)
- Other debts -€25,987
down €25,987 (-17.8%), from €145,586 to €119,599
- Trade debts +€10,480
up €10,480 (+31.7%), from €33,050 to €43,530
of which Suppliers: +€9,486
- Profit (loss) carried forward -€7,106
down €7,106 (-5.6%), from -€126,938 to -€134,044
- Tax, wage and social debts +€4,975
up €4,975 (+26.8%), from €18,540 to €23,514
of which Remuneration and social security: +€8,328
- Gross operating margin -€25,134
down €25,134 (-38.1%), from €65,957 to €40,823
- Other operating charges -€14,660
down €14,660 (-75.1%), from €19,527 to €4,867
- Staff costs -€7,015
down €7,015 (-13.8%), from €50,794 to €43,779
- Depreciation -€1,742
down €1,742 (-13.1%), from €13,337 to €11,594
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,269 | €72,630 | -€17,639 | -19.5% |
| Fixed assets | 21/28 | €31,863 | €22,269 | -€9,594 | -30.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €26,334 | €16,740 | -€9,594 | -36.4% |
| Furniture and vehicles | 24 | - | €1,600 | +€1,600 | |
| Other tangible fixed assets | 26 | €26,334 | €15,140 | -€11,194 | -42.5% |
| Financial fixed assets | 28 | €5,529 | €5,529 | = | 0.0% |
| Current assets | 29/58 | €58,406 | €50,361 | -€8,045 | -13.8% |
| Stocks and contracts in progress | 3 | €6,251 | €5,500 | -€750 | -12.0% |
| Stocks | 30/36 | €6,251 | €5,500 | -€750 | -12.0% |
| Amounts receivable within one year | 40/41 | €3,624 | €2,801 | -€822 | -22.7% |
| Trade receivables | 40 | €1,431 | - | -€1,431 | |
| Other amounts receivable | 41 | €2,192 | €2,801 | +€609 | +27.8% |
| Cash at bank and in hand | 54/58 | €46,711 | €39,798 | -€6,913 | -14.8% |
| Deferred charges and accrued income | 490/1 | €1,820 | €2,261 | +€440 | +24.2% |
| Total equity and liabilities | 10/49 | €90,269 | €72,630 | -€17,639 | -19.5% |
| Equity | 10/15 | -€106,907 | -€114,013 | -€7,106 | -6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,431 | €1,431 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,431 | €1,431 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,431 | €1,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,938 | -€134,044 | -€7,106 | -5.6% |
| Amounts payable | 17/49 | €197,176 | €186,643 | -€10,533 | -5.3% |
| Amounts payable within one year | 42/48 | €197,176 | €186,643 | -€10,533 | -5.3% |
| Trade debts | 44 | €33,050 | €43,530 | +€10,480 | +31.7% |
| Suppliers | 440/4 | €33,050 | €42,536 | +€9,486 | +28.7% |
| Bills of exchange payable | 441 | - | €994 | +€994 | |
| Taxes, remuneration and social security | 45 | €18,540 | €23,514 | +€4,975 | +26.8% |
| Taxes | 450/3 | €13,946 | €10,593 | -€3,353 | -24.0% |
| Remuneration and social security | 454/9 | €4,594 | €12,921 | +€8,328 | +181.3% |
| Other amounts payable | 47/48 | €145,586 | €119,599 | -€25,987 | -17.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €50,794 | €43,779 | -€7,015 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,337 | €11,594 | -€1,742 | -13.1% |
| Other operating charges | 640/8 | €19,527 | €4,867 | -€14,660 | -75.1% |
| Non-recurring operating charges | 66A | - | €108 | +€108 | |
| Gross operating margin | 9900 | €65,957 | €40,823 | -€25,134 | -38.1% |
| Operating profit (loss) | 9901 | -€17,701 | -€19,526 | -€1,825 | -10.3% |
| Financial income | 75/76B | €66 | €109 | +€43 | +65.4% |
| Recurring financial income | 75 | €66 | €109 | +€43 | +65.4% |
| Financial charges | 65/66B | €1,216 | €1,845 | +€629 | +51.7% |
| Recurring financial charges | 65 | €1,216 | €1,845 | +€629 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,851 | -€21,263 | -€2,411 | -12.8% |
| Income taxes | 67/77 | €665 | €1,206 | +€542 | +81.5% |
| Profit (loss) for the period | 9904 | -€19,516 | -€22,469 | -€2,953 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,516 | -€22,469 | -€2,953 | -15.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.