RESTAURANT JONKMAN: 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 JONKMAN
Largest movements
- Receivables within one year +€2,435
up €2,435 (+325%), from €749 to €3,184
of which Other amounts receivable: +€2,435
- Stocks and contracts -€2,000
down €2,000 (-17.9%), from €11,150 to €9,150
- Deferred charges and accrued income +€1,970
new in 2025: €1,970
- Cash -€609
down €609 (-10.5%), from €5,786 to €5,177
mainly Short-term financial debts (-€24,187) and Receivables within one year (-€2,435)
- Short-term financial debts -€24,187
down €24,187 (-23.5%), from €103,131 to €78,944
- Profit (loss) carried forward +€20,711
up €20,711 (+13.5%), from -€153,014 to -€132,304
- Tax, wage and social debts +€5,432
up €5,432 (+81.9%), from €6,631 to €12,063
of which Taxes: +€5,432
- Other debts -€1,386
down €1,386 (-4.0%), from €34,823 to €33,437
- Trade debts +€1,226
up €1,226 (+11.3%), from €10,809 to €12,035
- Gross operating margin +€7,326
up €7,326 (+20.7%), from €35,436 to €42,762
- Other operating charges -€1,340
down €1,340 (-45.9%), from €2,922 to €1,582
- Taxes +€1,190
up €1,190 (+5,949,900%), from €0 to €1,190
- Financial charges -€1,061
down €1,061 (-7.7%), from €13,775 to €12,714
- Staff costs +€789
up €789 (+13.7%), from €5,777 to €6,566
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 | €22,211 | €24,005 | +€1,795 | +8.1% |
| Fixed assets | 21/28 | €4,525 | €4,525 | = | 0.0% |
| Financial fixed assets | 28 | €4,525 | €4,525 | = | 0.0% |
| Current assets | 29/58 | €17,686 | €19,480 | +€1,795 | +10.1% |
| Stocks and contracts in progress | 3 | €11,150 | €9,150 | -€2,000 | -17.9% |
| Stocks | 30/36 | €11,150 | €9,150 | -€2,000 | -17.9% |
| Amounts receivable within one year | 40/41 | €749 | €3,184 | +€2,435 | +325% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €749 | €3,184 | +€2,435 | +325% |
| Cash at bank and in hand | 54/58 | €5,786 | €5,177 | -€609 | -10.5% |
| Deferred charges and accrued income | 490/1 | - | €1,970 | +€1,970 | |
| Total equity and liabilities | 10/49 | €22,211 | €24,005 | +€1,795 | +8.1% |
| Equity | 10/15 | -€133,183 | -€112,473 | +€20,711 | +15.6% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,014 | -€132,304 | +€20,711 | +13.5% |
| Amounts payable | 17/49 | €155,394 | €136,478 | -€18,916 | -12.2% |
| Amounts payable within one year | 42/48 | €155,394 | €136,478 | -€18,916 | -12.2% |
| Financial debts | 43 | €103,131 | €78,944 | -€24,187 | -23.5% |
| Credit institutions | 430/8 | €103,131 | €78,944 | -€24,187 | -23.5% |
| Trade debts | 44 | €10,809 | €12,035 | +€1,226 | +11.3% |
| Suppliers | 440/4 | €10,809 | €12,035 | +€1,226 | +11.3% |
| Taxes, remuneration and social security | 45 | €6,631 | €12,063 | +€5,432 | +81.9% |
| Taxes | 450/3 | €2,163 | €7,595 | +€5,432 | +251% |
| Remuneration and social security | 454/9 | €4,468 | €4,468 | = | 0.0% |
| Other amounts payable | 47/48 | €34,823 | €33,437 | -€1,386 | -4.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,777 | €6,566 | +€789 | +13.7% |
| Other operating charges | 640/8 | €2,922 | €1,582 | -€1,340 | -45.9% |
| Gross operating margin | 9900 | €35,436 | €42,762 | +€7,326 | +20.7% |
| Operating profit (loss) | 9901 | €26,736 | €34,614 | +€7,878 | +29.5% |
| Financial income | 75/76B | €9 | €1 | -€9 | -93.6% |
| Recurring financial income | 75 | €9 | €1 | -€9 | -93.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €13,775 | €12,714 | -€1,061 | -7.7% |
| Recurring financial charges | 65 | €13,775 | €12,714 | -€1,061 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €12,971 | €21,901 | +€8,930 | +68.8% |
| Income taxes | 67/77 | €0 | €1,190 | +€1,190 | +5,949,900% |
| Profit (loss) for the period | 9904 | €12,971 | €20,711 | +€7,740 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,971 | €20,711 | +€7,740 | +59.7% |
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 15 October 2026 via checked.be.