JON'S CAFE: what changed
JON'S CAFE
Largest movements
- Deferred charges and accrued income +€1,194
up €1,194 (+972%), from €123 to €1,317
- Stocks and contracts +€935
up €935 (+165%), from €565 to €1,500
- Tangible fixed assets +€506
up €506 (+30.8%), from €1,642 to €2,148
of which Furniture and vehicles: +€1,070
- Receivables within one year -€398
down €398 (-2.9%), from €13,802 to €13,404
of which Trade receivables: -€301
- Profit (loss) carried forward -€15,935
down €15,935 (-174%), from -€9,162 to -€25,097
- Tax, wage and social debts +€12,228
up €12,228 (+1,494%), from €818 to €13,046
of which Remuneration and social security: +€8,187
- Trade debts +€6,765
up €6,765 (+57.4%), from €11,787 to €18,552
- Other debts -€631
down €631 (-4.2%), from €15,138 to €14,507
- Gross operating margin -€27,808
down €27,808 (-96.3%), from €28,863 to €1,056
- Staff costs -€10,935
down €10,935 (-45.2%), from €24,180 to €13,245
- Other operating charges +€1,614
up €1,614 (+150%), from €1,073 to €2,687
- Financial charges -€1,075
down €1,075 (-74.8%), from €1,437 to €362
- Depreciation +€645
up €645 (+1,264%), from €51 to €696
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,883 | €22,308 | +€2,426 | +12.2% |
| Fixed assets | 21/28 | €1,642 | €2,148 | +€506 | +30.8% |
| Tangible fixed assets | 22/27 | €1,642 | €2,148 | +€506 | +30.8% |
| Plant, machinery and equipment | 23 | €1,642 | €1,078 | -€564 | -34.4% |
| Furniture and vehicles | 24 | - | €1,070 | +€1,070 | |
| Current assets | 29/58 | €18,240 | €20,160 | +€1,920 | +10.5% |
| Stocks and contracts in progress | 3 | €565 | €1,500 | +€935 | +165% |
| Stocks | 30/36 | €565 | €1,500 | +€935 | +165% |
| Amounts receivable within one year | 40/41 | €13,802 | €13,404 | -€398 | -2.9% |
| Trade receivables | 40 | €13,494 | €13,193 | -€301 | -2.2% |
| Other amounts receivable | 41 | €308 | €211 | -€97 | -31.4% |
| Cash at bank and in hand | 54/58 | €3,751 | €3,940 | +€189 | +5.0% |
| Deferred charges and accrued income | 490/1 | €123 | €1,317 | +€1,194 | +972% |
| Total equity and liabilities | 10/49 | €19,883 | €22,308 | +€2,426 | +12.2% |
| Equity | 10/15 | -€7,912 | -€23,847 | -€15,935 | -201% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,162 | -€25,097 | -€15,935 | -174% |
| Amounts payable | 17/49 | €27,795 | €46,156 | +€18,361 | +66.1% |
| Amounts payable within one year | 42/48 | €27,795 | €46,156 | +€18,361 | +66.1% |
| Financial debts | 43 | €52 | €52 | = | 0.0% |
| Credit institutions | 430/8 | €52 | €52 | = | 0.0% |
| Trade debts | 44 | €11,787 | €18,552 | +€6,765 | +57.4% |
| Suppliers | 440/4 | €11,787 | €18,552 | +€6,765 | +57.4% |
| Taxes, remuneration and social security | 45 | €818 | €13,046 | +€12,228 | +1,494% |
| Taxes | 450/3 | €818 | €4,859 | +€4,040 | +494% |
| Remuneration and social security | 454/9 | - | €8,187 | +€8,187 | |
| Other amounts payable | 47/48 | €15,138 | €14,507 | -€631 | -4.2% |
| Remuneration, social security and pensions | 62 | €24,180 | €13,245 | -€10,935 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €696 | +€645 | +1,264% |
| Other operating charges | 640/8 | €1,073 | €2,687 | +€1,614 | +150% |
| Gross operating margin | 9900 | €28,863 | €1,056 | -€27,808 | -96.3% |
| Operating profit (loss) | 9901 | €3,559 | -€15,573 | -€19,132 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,437 | €362 | -€1,075 | -74.8% |
| Recurring financial charges | 65 | €1,437 | €362 | -€1,075 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €2,121 | -€15,935 | -€18,057 | |
| Profit (loss) for the period | 9904 | €2,121 | -€15,935 | -€18,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,121 | -€15,935 | -€18,057 |
Next steps
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 3 November 2026 via checked.be.