JING-DA: what changed
What changed
JING-DA
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€13,842
2023 · €7,324+€6,518
Equity
€22,845
2023 · €9,004+€13,842
Cash
€70,394
2023 · €42,607+€27,788
Balance sheet total
€142,924
2023 · €108,444+€34,480
Largest movements
Assets
- Cash +€27,788
up €27,788 (+65.2%), from €42,607 to €70,394
mainly Tax, wage and social debts (+€23,639) and Net result for the year (+€13,842)
- Receivables within one year +€10,289
up €10,289 (+1,228%), from €838 to €11,127
of which Trade receivables: +€10,288
- Tangible fixed assets -€4,025
down €4,025 (-11.5%), from €35,147 to €31,123
of which Plant, machinery and equipment: -€8,271
Equity and liabilities
- Tax, wage and social debts +€23,639
up €23,639 (+170%), from €13,892 to €37,531
of which Taxes: +€14,369
- Profit (loss) carried forward +€13,842
up €13,842 (+17.4%), from -€79,496 to -€65,655
- Trade debts -€3,231
down €3,231 (-4.5%), from €71,336 to €68,105
Income statement
- Turnover +€848,482
new in 2024: €848,482
- Purchases and services +€678,040
new in 2024: €678,040
Change in the result, 2023 to 2024
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 2023
€7,324
Gross operating margin
+€3,373
Staff costs
+€7,018
Depreciation
-€1,036
Other operating charges
-€302
Financial income
-€70
Financial charges
-€2,465
Result 2024
€13,842
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,577
Investment
-€7,789
Financing
€0
Cash 2023
€42,607
From operations (derived)
+€35,577
Net result for the year
+€13,842
Depreciation
+€11,814
Stocks and contracts
+€895
Receivables within one year
-€10,289
Deferred charges and accrued income
-€1,323
Trade debts
-€3,231
Tax, wage and social debts
+€23,639
Other debts
+€231
Investment (derived)
-€7,789
Investment in fixed assets (net)
-€7,789
Cash 2024
€70,394
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,444 | €142,924 | +€34,480 | +31.8% |
| Fixed assets | 21/28 | €60,647 | €56,623 | -€4,025 | -6.6% |
| Tangible fixed assets | 22/27 | €35,147 | €31,123 | -€4,025 | -11.5% |
| Plant, machinery and equipment | 23 | €29,374 | €21,103 | -€8,271 | -28.2% |
| Furniture and vehicles | 24 | €280 | €4,335 | +€4,055 | +1,447% |
| Other tangible fixed assets | 26 | €5,493 | €5,685 | +€192 | +3.5% |
| Financial fixed assets | 28 | €25,500 | €25,500 | = | 0.0% |
| Current assets | 29/58 | €47,797 | €86,301 | +€38,505 | +80.6% |
| Stocks and contracts in progress | 3 | €4,133 | €3,238 | -€895 | -21.7% |
| Stocks | 30/36 | €4,133 | €3,238 | -€895 | -21.7% |
| Amounts receivable within one year | 40/41 | €838 | €11,127 | +€10,289 | +1,228% |
| Trade receivables | 40 | €838 | €11,126 | +€10,288 | +1,227% |
| Other amounts receivable | 41 | €0 | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €42,607 | €70,394 | +€27,788 | +65.2% |
| Deferred charges and accrued income | 490/1 | €219 | €1,542 | +€1,323 | +604% |
| Total equity and liabilities | 10/49 | €108,444 | €142,924 | +€34,480 | +31.8% |
| Equity | 10/15 | €9,004 | €22,845 | +€13,842 | +154% |
| Contributions | 10/11 | €88,500 | €88,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,496 | -€65,655 | +€13,842 | +17.4% |
| Amounts payable | 17/49 | €99,440 | €120,078 | +€20,638 | +20.8% |
| Amounts payable within one year | 42/48 | €99,440 | €120,078 | +€20,638 | +20.8% |
| Trade debts | 44 | €71,336 | €68,105 | -€3,231 | -4.5% |
| Suppliers | 440/4 | €71,336 | €68,105 | -€3,231 | -4.5% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €13,892 | €37,531 | +€23,639 | +170% |
| Taxes | 450/3 | €549 | €14,919 | +€14,369 | +2,616% |
| Remuneration and social security | 454/9 | €13,343 | €22,613 | +€9,270 | +69.5% |
| Other amounts payable | 47/48 | €14,212 | €14,443 | +€231 | +1.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | - | €848,482 | +€848,482 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €678,040 | +€678,040 | |
| Remuneration, social security and pensions | 62 | €142,604 | €135,587 | -€7,018 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,778 | €11,814 | +€1,036 | +9.6% |
| Other operating charges | 640/8 | €2,220 | €2,522 | +€302 | +13.6% |
| Gross operating margin | 9900 | €168,505 | €171,878 | +€3,373 | +2.0% |
| Operating profit (loss) | 9901 | €12,903 | €21,956 | +€9,053 | +70.2% |
| Financial income | 75/76B | €107 | €37 | -€70 | -65.4% |
| Recurring financial income | 75 | €107 | €37 | -€70 | -65.4% |
| Financial charges | 65/66B | €5,686 | €8,151 | +€2,465 | +43.4% |
| Recurring financial charges | 65 | €5,686 | €8,151 | +€2,465 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €7,324 | €13,842 | +€6,518 | +89.0% |
| Profit (loss) for the period | 9904 | €7,324 | €13,842 | +€6,518 | +89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,324 | €13,842 | +€6,518 | +89.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.