JMB Grill: 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.
JMB Grill
Largest movements
- Receivables within one year +€114,545
up €114,545 (+140%), from €81,969 to €196,514
of which Other amounts receivable: +€121,455
- Tangible fixed assets +€103,380
up €103,380 (+120%), from €86,179 to €189,559
of which Plant, machinery and equipment: +€107,380
- Intangible fixed assets -€10,000
down €10,000 (-80.0%), from €12,500 to €2,500
- Profit (loss) carried forward +€63,243
up €63,243 (+57.0%), from €111,005 to €174,248
- Debts after one year +€46,014
new in 2024: €46,014
- Accrued charges and deferred income +€39,927
up €39,927 (+2,861%), from €1,395 to €41,322
- Trade debts +€34,984
up €34,984 (+205%), from €17,099 to €52,083
- Tax, wage and social debts +€21,705
up €21,705 (+83.3%), from €26,070 to €47,775
of which Taxes: +€21,705
- Gross operating margin -€18,772
down €18,772 (-13.9%), from €135,013 to €116,241
- Other operating charges -€7,040
down €7,040 (-95.9%), from €7,343 to €303
- Taxes -€6,037
down €6,037 (-23.2%), from €26,070 to €20,032
- Depreciation +€4,425
up €4,425 (+17.3%), from €25,595 to €30,020
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.
Derived cash bridge
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 | €276,450 | €484,420 | +€207,970 | +75.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €99,479 | €192,859 | +€93,380 | +93.9% |
| Intangible fixed assets | 21 | €12,500 | €2,500 | -€10,000 | -80.0% |
| Tangible fixed assets | 22/27 | €86,179 | €189,559 | +€103,380 | +120% |
| Plant, machinery and equipment | 23 | €28,430 | €135,811 | +€107,380 | +378% |
| Furniture and vehicles | 24 | €57,749 | €53,749 | -€4,000 | -6.9% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €176,972 | €291,561 | +€114,590 | +64.8% |
| Amounts receivable within one year | 40/41 | €81,969 | €196,514 | +€114,545 | +140% |
| Trade receivables | 40 | €64,524 | €57,614 | -€6,910 | -10.7% |
| Other amounts receivable | 41 | €17,445 | €138,900 | +€121,455 | +696% |
| Cash at bank and in hand | 54/58 | €94,446 | €94,370 | -€76 | -0.1% |
| Deferred charges and accrued income | 490/1 | €556 | €677 | +€121 | +21.7% |
| Total equity and liabilities | 10/49 | €276,450 | €484,420 | +€207,970 | +75.2% |
| Equity | 10/15 | €128,259 | €191,502 | +€63,243 | +49.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,054 | €11,054 | = | 0.0% |
| 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 | €9,194 | €9,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111,005 | €174,248 | +€63,243 | +57.0% |
| Amounts payable | 17/49 | €148,191 | €292,918 | +€144,727 | +97.7% |
| Amounts payable after more than one year | 17 | - | €46,014 | +€46,014 | |
| Financial debts | 170/4 | - | €46,014 | +€46,014 | |
| Amounts payable within one year | 42/48 | €146,796 | €205,582 | +€58,786 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €37,455 | €39,325 | +€1,870 | +5.0% |
| Trade debts | 44 | €17,099 | €52,083 | +€34,984 | +205% |
| Suppliers | 440/4 | €17,099 | €52,083 | +€34,984 | +205% |
| Taxes, remuneration and social security | 45 | €26,070 | €47,775 | +€21,705 | +83.3% |
| Taxes | 450/3 | €26,070 | €47,775 | +€21,705 | +83.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €66,172 | €66,400 | +€227 | +0.3% |
| Accrued charges and deferred income | 492/3 | €1,395 | €41,322 | +€39,927 | +2,861% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | €723 | - | -€723 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €275 | €433 | +€158 | +57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,595 | €30,020 | +€4,425 | +17.3% |
| Other operating charges | 640/8 | €7,343 | €303 | -€7,040 | -95.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €135,013 | €116,241 | -€18,772 | -13.9% |
| Operating profit (loss) | 9901 | €101,800 | €85,485 | -€16,315 | -16.0% |
| Financial charges | 65/66B | €2,289 | €2,209 | -€80 | -3.5% |
| Recurring financial charges | 65 | €2,289 | €2,209 | -€80 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €99,511 | €83,276 | -€16,235 | -16.3% |
| Income taxes | 67/77 | €26,070 | €20,032 | -€6,037 | -23.2% |
| Profit (loss) for the period | 9904 | €73,441 | €63,243 | -€10,198 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,441 | €63,243 | -€10,198 | -13.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.