JRD Catering: 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.
JRD Catering
Largest movements
- Tangible fixed assets -€34,723
down €34,723 (-22.1%), from €157,241 to €122,518
of which Plant, machinery and equipment: -€28,409
- Cash +€21,242
up €21,242 (+14.7%), from €144,019 to €165,261
mainly Depreciation (+€54,981) and Net result for the year (+€33,946)
- Receivables within one year +€17,441
up €17,441 (+399%), from €4,374 to €21,815
of which Other amounts receivable: +€17,989
- Intangible fixed assets -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Profit (loss) carried forward +€33,946
up €33,946 (+27.2%), from €124,862 to €158,808
- Tax, wage and social debts -€13,300
down €13,300 (-18.7%), from €70,946 to €57,646
of which Taxes: -€10,934
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€5,824
down €5,824 (-20.1%), from €28,980 to €23,156
- Other debts -€4,942
no longer reported in 2025 (was €4,942)
- Gross operating margin -€80,379
down €80,379 (-17.3%), from €465,379 to €385,001
- Turnover -€59,016
down €59,016 (-5.7%), from €1.0m to €967,710
- Purchases and services +€47,445
up €47,445 (+8.4%), from €563,478 to €610,923
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 | €335,818 | €335,697 | -€120 | 0.0% |
| Fixed assets | 21/28 | €169,833 | €130,109 | -€39,723 | -23.4% |
| Intangible fixed assets | 21 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Tangible fixed assets | 22/27 | €157,241 | €122,518 | -€34,723 | -22.1% |
| Land and buildings | 22 | €29,524 | €23,096 | -€6,428 | -21.8% |
| Plant, machinery and equipment | 23 | €127,124 | €98,714 | -€28,409 | -22.3% |
| Furniture and vehicles | 24 | €593 | €707 | +€114 | +19.2% |
| Financial fixed assets | 28 | €2,592 | €2,592 | = | 0.0% |
| Current assets | 29/58 | €165,985 | €205,588 | +€39,603 | +23.9% |
| Stocks and contracts in progress | 3 | €14,786 | €14,826 | +€40 | +0.3% |
| Stocks | 30/36 | €14,786 | €14,826 | +€40 | +0.3% |
| Amounts receivable within one year | 40/41 | €4,374 | €21,815 | +€17,441 | +399% |
| Trade receivables | 40 | €861 | €313 | -€549 | -63.7% |
| Other amounts receivable | 41 | €3,513 | €21,502 | +€17,989 | +512% |
| Cash at bank and in hand | 54/58 | €144,019 | €165,261 | +€21,242 | +14.7% |
| Deferred charges and accrued income | 490/1 | €2,805 | €3,686 | +€881 | +31.4% |
| Total equity and liabilities | 10/49 | €335,818 | €335,697 | -€120 | 0.0% |
| Equity | 10/15 | €220,922 | €254,868 | +€33,946 | +15.4% |
| Contributions | 10/11 | €94,200 | €94,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €124,862 | €158,808 | +€33,946 | +27.2% |
| Amounts payable | 17/49 | €114,895 | €80,829 | -€34,066 | -29.6% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €104,895 | €80,829 | -€24,066 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | -€0 | |
| Trade debts | 44 | €28,980 | €23,156 | -€5,824 | -20.1% |
| Suppliers | 440/4 | €28,980 | €23,156 | -€5,824 | -20.1% |
| Advances received on contracts in progress | 46 | €27 | €27 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €70,946 | €57,646 | -€13,300 | -18.7% |
| Taxes | 450/3 | €40,176 | €29,242 | -€10,934 | -27.2% |
| Remuneration and social security | 454/9 | €30,769 | €28,403 | -€2,366 | -7.7% |
| Other amounts payable | 47/48 | €4,942 | - | -€4,942 | |
| Turnover | 70 | €1,026,726 | €967,710 | -€59,016 | -5.7% |
| Non-recurring operating income | 76A | €2,132 | €727 | -€1,405 | -65.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €563,478 | €610,923 | +€47,445 | +8.4% |
| Remuneration, social security and pensions | 62 | €287,341 | €287,926 | +€585 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,544 | €54,981 | +€1,438 | +2.7% |
| Other operating charges | 640/8 | €5,471 | €2,901 | -€2,570 | -47.0% |
| Non-recurring operating charges | 66A | €83 | €10 | -€73 | -88.0% |
| Gross operating margin | 9900 | €465,379 | €385,001 | -€80,379 | -17.3% |
| Operating profit (loss) | 9901 | €118,940 | €39,182 | -€79,759 | -67.1% |
| Financial income | 75/76B | €1,910 | €506 | -€1,404 | -73.5% |
| Recurring financial income | 75 | €1,910 | €506 | -€1,404 | -73.5% |
| Financial charges | 65/66B | €10,650 | €5,383 | -€5,266 | -49.4% |
| Recurring financial charges | 65 | €10,650 | €5,383 | -€5,266 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €110,201 | €34,304 | -€75,897 | -68.9% |
| Income taxes | 67/77 | €518 | €358 | -€159 | -30.7% |
| Profit (loss) for the period | 9904 | €109,684 | €33,946 | -€75,738 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €109,684 | €33,946 | -€75,738 | -69.1% |
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 16 October 2026 via checked.be.