JM AMERICAN SNACK: what changed
What changed
JM AMERICAN SNACK
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€1,837
2024 · €25,918-€24,081
Equity
€96,431
2024 · €94,594+€1,837
Cash
€38,879
2024 · €67,248-€28,369
Balance sheet total
€196,068
2024 · €240,117-€44,049
Largest movements
Assets
- Cash -€28,369
down €28,369 (-42.2%), from €67,248 to €38,879
mainly Other debts (-€18,186) and Tax, wage and social debts (-€14,822)
- Intangible fixed assets -€24,669
down €24,669 (-18.8%), from €131,521 to €106,852
- Deferred charges and accrued income +€7,213
new in 2025: €7,213
- Stocks and contracts +€2,861
up €2,861 (+338%), from €846 to €3,707
Equity and liabilities
- Other debts -€18,186
down €18,186 (-24.8%), from €73,447 to €55,261
- Tax, wage and social debts -€14,822
down €14,822 (-68.3%), from €21,687 to €6,866
of which Taxes: -€12,822
- Debts after one year -€9,875
down €9,875 (-29.3%), from €33,709 to €23,834
- Trade debts -€3,419
down €3,419 (-47.4%), from €7,220 to €3,801
Income statement
- Gross operating margin -€39,389
down €39,389 (-40.6%), from €96,977 to €57,588
- Depreciation -€6,738
down €6,738 (-16.2%), from €41,550 to €34,812
- Taxes -€5,549
down €5,549 (-89.4%), from €6,207 to €659
- Financial charges -€2,729
down €2,729 (-41.1%), from €6,641 to €3,912
Change in the result, 2024 to 2025
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 2024
€25,918
Gross operating margin
-€39,389
Staff costs
-€188
Depreciation
+€6,738
Other operating charges
+€433
Financial income
+€48
Financial charges
+€2,729
Taxes
+€5,549
Result 2025
€1,837
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€8,433
Investment
-€10,477
Financing
-€9,459
Cash 2024
€67,248
From operations (derived)
-€8,433
Net result for the year
+€1,837
Depreciation
+€34,812
Stocks and contracts
-€2,861
Receivables within one year
+€1,419
Deferred charges and accrued income
-€7,213
Trade debts
-€3,419
Tax, wage and social debts
-€14,822
Other debts
-€18,186
Investment (derived)
-€10,477
Investment in fixed assets (net)
-€10,477
Financing
-€9,459
Debts after one year
-€9,875
Current portion of long-term debt
+€416
Cash 2025
€38,879
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,117 | €196,068 | -€44,049 | -18.3% |
| Fixed assets | 21/28 | €167,378 | €143,044 | -€24,335 | -14.5% |
| Intangible fixed assets | 21 | €131,521 | €106,852 | -€24,669 | -18.8% |
| Tangible fixed assets | 22/27 | €35,458 | €35,791 | +€334 | +0.9% |
| Plant, machinery and equipment | 23 | €31,046 | €32,337 | +€1,291 | +4.2% |
| Furniture and vehicles | 24 | €4,412 | €3,455 | -€958 | -21.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €72,738 | €53,025 | -€19,714 | -27.1% |
| Stocks and contracts in progress | 3 | €846 | €3,707 | +€2,861 | +338% |
| Stocks | 30/36 | €846 | €3,707 | +€2,861 | +338% |
| Amounts receivable within one year | 40/41 | €4,644 | €3,225 | -€1,419 | -30.5% |
| Trade receivables | 40 | €157 | - | -€157 | |
| Other amounts receivable | 41 | €4,488 | €3,225 | -€1,262 | -28.1% |
| Cash at bank and in hand | 54/58 | €67,248 | €38,879 | -€28,369 | -42.2% |
| Deferred charges and accrued income | 490/1 | - | €7,213 | +€7,213 | |
| Total equity and liabilities | 10/49 | €240,117 | €196,068 | -€44,049 | -18.3% |
| Equity | 10/15 | €94,594 | €96,431 | +€1,837 | +1.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,594 | €81,431 | +€1,837 | +2.3% |
| Amounts payable | 17/49 | €145,522 | €99,637 | -€45,886 | -31.5% |
| Amounts payable after more than one year | 17 | €33,709 | €23,834 | -€9,875 | -29.3% |
| Financial debts | 170/4 | €33,709 | €23,834 | -€9,875 | -29.3% |
| Amounts payable within one year | 42/48 | €111,813 | €75,803 | -€36,011 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €9,459 | €9,875 | +€416 | +4.4% |
| Trade debts | 44 | €7,220 | €3,801 | -€3,419 | -47.4% |
| Suppliers | 440/4 | €7,220 | €3,801 | -€3,419 | -47.4% |
| Taxes, remuneration and social security | 45 | €21,687 | €6,866 | -€14,822 | -68.3% |
| Taxes | 450/3 | €19,687 | €6,866 | -€12,822 | -65.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €73,447 | €55,261 | -€18,186 | -24.8% |
| Remuneration, social security and pensions | 62 | €6,291 | €6,478 | +€188 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,550 | €34,812 | -€6,738 | -16.2% |
| Other operating charges | 640/8 | €10,371 | €9,938 | -€433 | -4.2% |
| Gross operating margin | 9900 | €96,977 | €57,588 | -€39,389 | -40.6% |
| Operating profit (loss) | 9901 | €38,765 | €6,359 | -€32,406 | -83.6% |
| Financial income | 75/76B | €1 | €49 | +€48 | +3,904% |
| Recurring financial income | 75 | €1 | €49 | +€48 | +3,904% |
| Financial charges | 65/66B | €6,641 | €3,912 | -€2,729 | -41.1% |
| Recurring financial charges | 65 | €6,641 | €3,912 | -€2,729 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €32,125 | €2,496 | -€29,630 | -92.2% |
| Income taxes | 67/77 | €6,207 | €659 | -€5,549 | -89.4% |
| Profit (loss) for the period | 9904 | €25,918 | €1,837 | -€24,081 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,918 | €1,837 | -€24,081 | -92.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.