JOHN'S KITCHEN: 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.
JOHN'S KITCHEN
Largest movements
- Tangible fixed assets -€11,486
down €11,486 (-31.2%), from €36,843 to €25,357
of which Land and buildings: -€13,043
- Deferred charges and accrued income +€450
up €450 (+48.9%), from €920 to €1,370
- Other debts +€23,024
up €23,024 (+62.2%), from €37,003 to €60,027
- Debts after one year -€21,042
no longer reported in 2025 (was €21,042)
- Current portion of long-term debt -€16,880
no longer reported in 2025 (was €16,880)
- Profit (loss) carried forward +€3,330
up €3,330 (+4.8%), from -€69,821 to -€66,491
- Trade debts +€694
up €694 (+29.3%), from €2,369 to €3,063
- Financial charges +€5,325
up €5,325 (+1,407%), from €378 to €5,703
- Gross operating margin +€2,931
up €2,931 (+13.0%), from €22,483 to €25,413
- Depreciation +€629
up €629 (+4.3%), from €14,643 to €15,272
- Other operating charges -€509
down €509 (-31.5%), from €1,617 to €1,108
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 | €40,453 | €29,579 | -€10,874 | -26.9% |
| Fixed assets | 21/28 | €37,023 | €25,537 | -€11,486 | -31.0% |
| Tangible fixed assets | 22/27 | €36,843 | €25,357 | -€11,486 | -31.2% |
| Land and buildings | 22 | €23,079 | €10,036 | -€13,043 | -56.5% |
| Plant, machinery and equipment | 23 | €13,764 | €15,321 | +€1,557 | +11.3% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €3,429 | €4,041 | +€612 | +17.8% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,660 | +€160 | +6.4% |
| Trade receivables | 40 | - | €160 | +€160 | |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10 | €12 | +€2 | +19.0% |
| Deferred charges and accrued income | 490/1 | €920 | €1,370 | +€450 | +48.9% |
| Total equity and liabilities | 10/49 | €40,453 | €29,579 | -€10,874 | -26.9% |
| Equity | 10/15 | -€36,840 | -€33,511 | +€3,330 | +9.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €14,430 | €14,430 | = | 0.0% |
| Distributable reserves | 133 | €14,430 | €14,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,821 | -€66,491 | +€3,330 | +4.8% |
| Amounts payable | 17/49 | €77,293 | €63,089 | -€14,204 | -18.4% |
| Amounts payable after more than one year | 17 | €21,042 | - | -€21,042 | |
| Financial debts | 170/4 | €21,042 | - | -€21,042 | |
| Amounts payable within one year | 42/48 | €56,251 | €63,089 | +€6,838 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €16,880 | - | -€16,880 | |
| Trade debts | 44 | €2,369 | €3,063 | +€694 | +29.3% |
| Suppliers | 440/4 | €2,369 | €3,063 | +€694 | +29.3% |
| Other amounts payable | 47/48 | €37,003 | €60,027 | +€23,024 | +62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,643 | €15,272 | +€629 | +4.3% |
| Other operating charges | 640/8 | €1,617 | €1,108 | -€509 | -31.5% |
| Gross operating margin | 9900 | €22,483 | €25,413 | +€2,931 | +13.0% |
| Operating profit (loss) | 9901 | €6,222 | €9,033 | +€2,811 | +45.2% |
| Financial charges | 65/66B | €378 | €5,703 | +€5,325 | +1,407% |
| Recurring financial charges | 65 | €378 | €5,703 | +€5,325 | +1,407% |
| Profit (loss) for the period before taxes | 9903 | €5,844 | €3,330 | -€2,514 | -43.0% |
| Profit (loss) for the period | 9904 | €5,844 | €3,330 | -€2,514 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,844 | €3,330 | -€2,514 | -43.0% |
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 13 October 2026 via checked.be.