JOOSEN BRAM: what changed
What changed
JOOSEN BRAM
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€95,452
2024 · €94,905+€547
Equity
€298,903
2024 · €345,550-€46,648
Cash
€236,020
2024 · €147,884+€88,136
Balance sheet total
€682,098
2024 · €656,648+€25,450
Largest movements
Assets
- Cash +€88,136
up €88,136 (+59.6%), from €147,884 to €236,020
mainly Other debts (+€126,448) and Net result for the year (+€95,452)
- Tangible fixed assets -€62,883
down €62,883 (-12.9%), from €488,059 to €425,176
of which Plant, machinery and equipment: -€39,785
Equity and liabilities
- Other debts +€126,448
up €126,448 (+316%), from €40,026 to €166,474
- Reserves -€46,648
down €46,648 (-14.0%), from €333,150 to €286,503
- Debts after one year -€43,962
down €43,962 (-24.0%), from €182,805 to €138,843
- Trade debts -€10,622
down €10,622 (-63.7%), from €16,688 to €6,066
Income statement
- Gross operating margin +€21,001
up €21,001 (+6.4%), from €326,112 to €347,113
- Staff costs +€18,220
up €18,220 (+20.2%), from €90,237 to €108,457
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.
Result 2024
€94,905
Gross operating margin
+€21,001
Staff costs
-€18,220
Depreciation
-€2,401
Other operating charges
-€220
Other operating items
+€394
Financial income
-€437
Financial charges
+€2,898
Taxes
-€2,467
Result 2025
€95,452
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€295,327
Investment
-€22,951
Financing
-€184,240
Cash 2024
€147,884
From operations (derived)
+€295,327
Net result for the year
+€95,452
Depreciation
+€85,834
Stocks and contracts
-€5,034
Receivables within one year
+€4,119
Deferred charges and accrued income
+€718
Trade debts
-€10,622
Tax, wage and social debts
+€2,254
Advances received
-€250
Other debts
+€126,448
Accrued charges and deferred income
-€3,592
Investment (derived)
-€22,951
Investment in fixed assets (net)
-€22,951
Financing
-€184,240
Debts after one year
-€43,962
Current portion of long-term debt
+€1,822
Contributions, distributions and other
-€142,100
Cash 2025
€236,020
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €656,648 | €682,098 | +€25,450 | +3.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €488,994 | €426,111 | -€62,883 | -12.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €488,059 | €425,176 | -€62,883 | -12.9% |
| Land and buildings | 22 | €295,510 | €279,481 | -€16,028 | -5.4% |
| Plant, machinery and equipment | 23 | €164,099 | €124,315 | -€39,785 | -24.2% |
| Furniture and vehicles | 24 | €28,450 | €21,380 | -€7,070 | -24.9% |
| Financial fixed assets | 28 | €935 | €935 | = | 0.0% |
| Current assets | 29/58 | €167,654 | €255,987 | +€88,333 | +52.7% |
| Stocks and contracts in progress | 3 | €6,316 | €11,350 | +€5,034 | +79.7% |
| Stocks | 30/36 | €6,316 | €11,350 | +€5,034 | +79.7% |
| Amounts receivable within one year | 40/41 | €8,014 | €3,895 | -€4,119 | -51.4% |
| Trade receivables | 40 | €851 | €2,294 | +€1,443 | +170% |
| Other amounts receivable | 41 | €7,163 | €1,601 | -€5,562 | -77.6% |
| Cash at bank and in hand | 54/58 | €147,884 | €236,020 | +€88,136 | +59.6% |
| Deferred charges and accrued income | 490/1 | €5,440 | €4,722 | -€718 | -13.2% |
| Total equity and liabilities | 10/49 | €656,648 | €682,098 | +€25,450 | +3.9% |
| Equity | 10/15 | €345,550 | €298,903 | -€46,648 | -13.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €333,150 | €286,503 | -€46,648 | -14.0% |
| Distributable reserves | 133 | €333,150 | €286,503 | -€46,648 | -14.0% |
| Amounts payable | 17/49 | €311,098 | €383,195 | +€72,098 | +23.2% |
| Amounts payable after more than one year | 17 | €182,805 | €138,843 | -€43,962 | -24.0% |
| Financial debts | 170/4 | €182,805 | €138,843 | -€43,962 | -24.0% |
| Amounts payable within one year | 42/48 | €124,701 | €244,353 | +€119,652 | +96.0% |
| Current portion of amounts payable after more than one year | 42 | €42,140 | €43,962 | +€1,822 | +4.3% |
| Trade debts | 44 | €16,688 | €6,066 | -€10,622 | -63.7% |
| Suppliers | 440/4 | €16,688 | €6,066 | -€10,622 | -63.7% |
| Advances received on contracts in progress | 46 | €250 | - | -€250 | |
| Taxes, remuneration and social security | 45 | €25,597 | €27,850 | +€2,254 | +8.8% |
| Taxes | 450/3 | €12,788 | €24,707 | +€11,919 | +93.2% |
| Remuneration and social security | 454/9 | €12,808 | €3,143 | -€9,665 | -75.5% |
| Other amounts payable | 47/48 | €40,026 | €166,474 | +€126,448 | +316% |
| Accrued charges and deferred income | 492/3 | €3,592 | - | -€3,592 | |
| Non-recurring operating income | 76A | - | €2,129 | +€2,129 | |
| Remuneration, social security and pensions | 62 | €90,237 | €108,457 | +€18,220 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,433 | €85,834 | +€2,401 | +2.9% |
| Other operating charges | 640/8 | €2,763 | €2,984 | +€220 | +8.0% |
| Non-recurring operating charges | 66A | €394 | - | -€394 | |
| Gross operating margin | 9900 | €326,112 | €347,113 | +€21,001 | +6.4% |
| Operating profit (loss) | 9901 | €149,285 | €149,839 | +€554 | +0.4% |
| Financial income | 75/76B | €516 | €79 | -€437 | -84.6% |
| Recurring financial income | 75 | €516 | €79 | -€437 | -84.6% |
| Financial charges | 65/66B | €18,325 | €15,427 | -€2,898 | -15.8% |
| Recurring financial charges | 65 | €18,325 | €15,427 | -€2,898 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €131,477 | €134,491 | +€3,014 | +2.3% |
| Income taxes | 67/77 | €36,571 | €39,039 | +€2,467 | +6.7% |
| Profit (loss) for the period | 9904 | €94,905 | €95,452 | +€547 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,905 | €95,452 | +€547 | +0.6% |
Next steps
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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 2 November 2026 via checked.be.