RESTAURANT JER: 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.
RESTAURANT JER
Largest movements
- Intangible fixed assets -€7,800
down €7,800 (-100.0%), from €7,800 to €0
- Tangible fixed assets +€3,040
up €3,040 (+7.3%), from €41,578 to €44,619
of which Plant, machinery and equipment: +€11,808
- Receivables within one year -€1,376
down €1,376 (-10.5%), from €13,055 to €11,679
of which Trade receivables: -€3,132
- Reserves -€21,357
down €21,357 (-100.0%), from €21,357 to €0
- Short-term financial debts +€13,810
up €13,810 (+261.0%), from €5,292 to €19,101
- Debts after one year +€8,922
new in 2025: €8,922
- Trade debts +€7,682
up €7,682 (+18.8%), from €40,848 to €48,531
- Profit (loss) carried forward -€4,761
down €4,761, from €0 to -€4,761
- Gross operating margin -€87,084
down €87,084 (-53.2%), from €163,814 to €76,730
- Staff costs -€34,643
down €34,643 (-34.8%), from €99,529 to €64,886
- Taxes -€11,131
down €11,131 (-97.1%), from €11,461 to €330
- Depreciation +€5,318
up €5,318 (+23.7%), from €22,411 to €27,728
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.
Cash bridge derived
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 | €114,518 | €108,706 | -€5,812 | -5.1% |
| Fixed assets | 21/28 | €56,718 | €51,959 | -€4,760 | -8.4% |
| Intangible fixed assets | 21 | €7,800 | €0 | -€7,800 | -100.0% |
| Tangible fixed assets | 22/27 | €41,578 | €44,619 | +€3,040 | +7.3% |
| Plant, machinery and equipment | 23 | €9,823 | €21,631 | +€11,808 | +120.2% |
| Furniture and vehicles | 24 | €9,646 | €7,697 | -€1,949 | -20.2% |
| Other tangible fixed assets | 26 | €22,109 | €15,290 | -€6,819 | -30.8% |
| Financial fixed assets | 28 | €7,340 | €7,340 | = | 0.0% |
| Current assets | 29/58 | €57,800 | €56,748 | -€1,052 | -1.8% |
| Stocks and contracts in progress | 3 | €40,339 | €40,660 | +€321 | +0.8% |
| Stocks | 30/36 | €40,339 | €40,660 | +€321 | +0.8% |
| Amounts receivable within one year | 40/41 | €13,055 | €11,679 | -€1,376 | -10.5% |
| Trade receivables | 40 | €8,979 | €5,848 | -€3,132 | -34.9% |
| Other amounts receivable | 41 | €4,076 | €5,831 | +€1,755 | +43.1% |
| Cash at bank and in hand | 54/58 | €653 | €398 | -€255 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,753 | €4,011 | +€258 | +6.9% |
| Total equity and liabilities | 10/49 | €114,518 | €108,706 | -€5,812 | -5.1% |
| Equity | 10/15 | €26,357 | €239 | -€26,117 | -99.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,357 | €0 | -€21,357 | -100.0% |
| Distributable reserves | 133 | €21,357 | €0 | -€21,357 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,761 | -€4,761 | |
| Amounts payable | 17/49 | €88,162 | €108,467 | +€20,305 | +23.0% |
| Amounts payable after more than one year | 17 | - | €8,922 | +€8,922 | |
| Financial debts | 170/4 | - | €8,922 | +€8,922 | |
| Amounts payable within one year | 42/48 | €87,539 | €99,187 | +€11,648 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €8,842 | €6,026 | -€2,815 | -31.8% |
| Financial debts | 43 | €5,292 | €19,101 | +€13,810 | +261.0% |
| Credit institutions | 430/8 | €5,292 | €19,101 | +€13,810 | +261.0% |
| Trade debts | 44 | €40,848 | €48,531 | +€7,682 | +18.8% |
| Suppliers | 440/4 | €40,848 | €48,531 | +€7,682 | +18.8% |
| Advances received on contracts in progress | 46 | €6,808 | €3,520 | -€3,288 | -48.3% |
| Taxes, remuneration and social security | 45 | €25,750 | €22,009 | -€3,741 | -14.5% |
| Taxes | 450/3 | €18,790 | €13,433 | -€5,357 | -28.5% |
| Remuneration and social security | 454/9 | €6,960 | €8,576 | +€1,616 | +23.2% |
| Accrued charges and deferred income | 492/3 | €623 | €358 | -€265 | -42.6% |
| Non-recurring operating income | 76A | €10,889 | €0 | -€10,889 | -100.0% |
| Remuneration, social security and pensions | 62 | €99,529 | €64,886 | -€34,643 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,411 | €27,728 | +€5,318 | +23.7% |
| Other operating charges | 640/8 | €4,760 | €3,712 | -€1,047 | -22.0% |
| Gross operating margin | 9900 | €163,814 | €76,730 | -€87,084 | -53.2% |
| Operating profit (loss) | 9901 | €37,115 | -€19,597 | -€56,711 | |
| Financial income | 75/76B | €1,028 | €1,643 | +€615 | +59.8% |
| Recurring financial income | 75 | €1,028 | €1,643 | +€615 | +59.8% |
| Financial charges | 65/66B | €6,825 | €7,833 | +€1,008 | +14.8% |
| Recurring financial charges | 65 | €6,825 | €7,833 | +€1,008 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €31,317 | -€25,787 | -€57,104 | |
| Income taxes | 67/77 | €11,461 | €330 | -€11,131 | -97.1% |
| Profit (loss) for the period | 9904 | €19,857 | -€26,117 | -€45,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,857 | -€26,117 | -€45,974 |
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 11 October 2026 via checked.be.