JOE'S COOKERS: 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.
JOE'S COOKERS
Largest movements
- Tangible fixed assets -€540
down €540 (-19.1%), from €2,821 to €2,281
of which Plant, machinery and equipment: -€329
- Cash +€510
up €510 (+34.0%), from €1,501 to €2,011
mainly Trade debts (+€4,053) and Depreciation (+€540)
- Stocks and contracts +€205
up €205 (+54.5%), from €376 to €582
- Receivables within one year +€196
up €196 (+142%), from €137 to €333
of which Other amounts receivable: +€173
- Trade debts +€4,053
up €4,053 (+52.8%), from €7,670 to €11,723
- Other debts -€1,601
down €1,601 (-15.0%), from €10,647 to €9,046
- Profit (loss) carried forward -€1,319
down €1,319 (-8.2%), from -€16,044 to -€17,363
- Tax, wage and social debts -€762
no longer reported in 2025 (was €762)
of which Remuneration and social security: -€699
- Purchases and services -€17,206
down €17,206 (-35.0%), from €49,203 to €31,997
- Turnover -€10,583
down €10,583 (-24.8%), from €42,704 to €32,120
- Staff costs -€10,128
down €10,128 (-95.5%), from €10,603 to €475
- Gross operating margin +€4,062
up €4,062, from -€3,939 to €123
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,036 | €6,407 | +€371 | +6.2% |
| Fixed assets | 21/28 | €4,021 | €3,481 | -€540 | -13.4% |
| Tangible fixed assets | 22/27 | €2,821 | €2,281 | -€540 | -19.1% |
| Plant, machinery and equipment | 23 | €1,219 | €890 | -€329 | -27.0% |
| Furniture and vehicles | 24 | €243 | €189 | -€54 | -22.4% |
| Other tangible fixed assets | 26 | €1,359 | €1,203 | -€156 | -11.5% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €2,015 | €2,926 | +€911 | +45.2% |
| Stocks and contracts in progress | 3 | €376 | €582 | +€205 | +54.5% |
| Stocks | 30/36 | €376 | €582 | +€205 | +54.5% |
| Amounts receivable within one year | 40/41 | €137 | €333 | +€196 | +142% |
| Trade receivables | 40 | - | €23 | +€23 | |
| Other amounts receivable | 41 | €137 | €310 | +€173 | +126% |
| Cash at bank and in hand | 54/58 | €1,501 | €2,011 | +€510 | +34.0% |
| Total equity and liabilities | 10/49 | €6,036 | €6,407 | +€371 | +6.2% |
| Equity | 10/15 | -€13,044 | -€14,363 | -€1,319 | -10.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,044 | -€17,363 | -€1,319 | -8.2% |
| Amounts payable | 17/49 | €19,079 | €20,770 | +€1,690 | +8.9% |
| Amounts payable within one year | 42/48 | €19,079 | €20,770 | +€1,690 | +8.9% |
| Trade debts | 44 | €7,670 | €11,723 | +€4,053 | +52.8% |
| Suppliers | 440/4 | €7,670 | €11,723 | +€4,053 | +52.8% |
| Taxes, remuneration and social security | 45 | €762 | - | -€762 | |
| Taxes | 450/3 | €63 | - | -€63 | |
| Remuneration and social security | 454/9 | €699 | - | -€699 | |
| Other amounts payable | 47/48 | €10,647 | €9,046 | -€1,601 | -15.0% |
| Turnover | 70 | €42,704 | €32,120 | -€10,583 | -24.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,203 | €31,997 | -€17,206 | -35.0% |
| Remuneration, social security and pensions | 62 | €10,603 | €475 | -€10,128 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €540 | -€119 | -18.1% |
| Other operating charges | 640/8 | €401 | €264 | -€137 | -34.3% |
| Non-recurring operating charges | 66A | €250 | - | -€250 | |
| Gross operating margin | 9900 | -€3,939 | €123 | +€4,062 | |
| Operating profit (loss) | 9901 | -€15,851 | -€1,155 | +€14,697 | +92.7% |
| Financial charges | 65/66B | €192 | €164 | -€28 | -14.7% |
| Recurring financial charges | 65 | €192 | €164 | -€28 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,044 | -€1,319 | +€14,725 | +91.8% |
| Profit (loss) for the period | 9904 | -€16,044 | -€1,319 | +€14,725 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,044 | -€1,319 | +€14,725 | +91.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.