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JöBIN: 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.

What changed

JöBIN

BE 0801.667.980
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€9,833
2024 · -€23,145+€13,312
Equity
-€27,978
2024 · -€18,145-€9,833
Cash
€13,551
2024 · €13,482+€70
Balance sheet total
€19,675
2024 · €16,302+€3,373

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€3,303

    up €3,303 (+194%), from €1,699 to €5,003

Equity and liabilities
  • Profit (loss) carried forward -€9,833

    down €9,833 (-42.5%), from -€23,145 to -€32,978

  • Tax, wage and social debts +€6,421

    up €6,421 (+89.1%), from €7,208 to €13,629

    of which Remuneration and social security: +€5,112

  • Trade debts +€3,543

    up €3,543 (+13.0%), from €27,239 to €30,781

  • Other debts +€3,242

    new in 2025: €3,242

Income statement
  • Gross operating margin +€25,091

    up €25,091 (+52.3%), from €47,974 to €73,064

  • Staff costs +€11,636

    up €11,636 (+16.5%), from €70,726 to €82,362

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€23,145
Gross operating margin +€25,091
Staff costs -€11,636
Other operating charges -€3
Financial income +€3
Financial charges -€142
Result 2025 -€9,833
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€70
Investment €0
Financing €0
Cash 2024 €13,482
Net result for the year -€9,833
Receivables within one year -€3,303
Trade debts +€3,543
Tax, wage and social debts +€6,421
Other debts +€3,242
Cash 2025 €13,551
brings cash intakes cash out
Every line side by side 29 lines
Line Code 2024 2025 Change %
Total assets 20/58 €16,302 €19,675 +€3,373 +20.7%
Current assets 29/58 €16,302 €19,675 +€3,373 +20.7%
Amounts receivable within one year 40/41 €1,699 €5,003 +€3,303 +194%
Other amounts receivable 41 €1,699 €5,003 +€3,303 +194%
Cash at bank and in hand 54/58 €13,482 €13,551 +€70 +0.5%
Deferred charges and accrued income 490/1 €1,121 €1,121 = 0.0%
Total equity and liabilities 10/49 €16,302 €19,675 +€3,373 +20.7%
Equity 10/15 -€18,145 -€27,978 -€9,833 -54.2%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 -€23,145 -€32,978 -€9,833 -42.5%
Amounts payable 17/49 €34,447 €47,653 +€13,206 +38.3%
Amounts payable within one year 42/48 €34,447 €47,653 +€13,206 +38.3%
Trade debts 44 €27,239 €30,781 +€3,543 +13.0%
Suppliers 440/4 €27,239 €30,781 +€3,543 +13.0%
Taxes, remuneration and social security 45 €7,208 €13,629 +€6,421 +89.1%
Taxes 450/3 €1,323 €2,633 +€1,310 +99.0%
Remuneration and social security 454/9 €5,885 €10,996 +€5,112 +86.9%
Other amounts payable 47/48 - €3,242 +€3,242
Remuneration, social security and pensions 62 €70,726 €82,362 +€11,636 +16.5%
Other operating charges 640/8 €384 €387 +€3 +0.8%
Gross operating margin 9900 €47,974 €73,064 +€25,091 +52.3%
Operating profit (loss) 9901 -€23,137 -€9,685 +€13,452 +58.1%
Financial income 75/76B €0 €3 +€3 +809%
Recurring financial income 75 €0 €3 +€3 +809%
Financial charges 65/66B €9 €151 +€142 +1,643%
Recurring financial charges 65 €9 €151 +€142 +1,643%
Profit (loss) for the period before taxes 9903 -€23,145 -€9,833 +€13,312 +57.5%
Profit (loss) for the period 9904 -€23,145 -€9,833 +€13,312 +57.5%
Profit (loss) for the period to be appropriated 9905 -€23,145 -€9,833 +€13,312 +57.5%

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 31 October 2026 via checked.be.