RESTAURANT JVE: 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 JVE
Largest movements
- Cash +€136,953
up €136,953 (+46.9%), from €292,005 to €428,958
mainly Net result for the year (+€192,150) and Depreciation (+€95,356)
- Intangible fixed assets -€60,000
down €60,000 (-26.7%), from €224,630 to €164,630
- Receivables within one year +€28,233
up €28,233 (+49.8%), from €56,653 to €84,886
of which Other amounts receivable: +€23,799
- Tangible fixed assets -€24,356
down €24,356 (-22.9%), from €106,514 to €82,158
of which Plant, machinery and equipment: -€22,690
- Reserves +€192,150
up €192,150 (+82.3%), from €233,415 to €425,566
- Other debts -€94,029
no longer reported in 2025 (was €94,029)
- Debts after one year -€44,592
down €44,592 (-31.9%), from €139,623 to €95,032
- Trade debts +€25,306
up €25,306 (+68.5%), from €36,942 to €62,247
- Staff costs +€74,552
up €74,552 (+22.9%), from €326,160 to €400,713
- Gross operating margin +€17,441
up €17,441 (+2.2%), from €776,251 to €793,692
- Taxes -€12,239
down €12,239 (-17.5%), from €69,919 to €57,680
- Depreciation -€8,913
down €8,913 (-8.5%), from €104,269 to €95,356
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 | €725,473 | €803,833 | +€78,360 | +10.8% |
| Fixed assets | 21/28 | €359,764 | €267,407 | -€92,356 | -25.7% |
| Intangible fixed assets | 21 | €224,630 | €164,630 | -€60,000 | -26.7% |
| Tangible fixed assets | 22/27 | €106,514 | €82,158 | -€24,356 | -22.9% |
| Plant, machinery and equipment | 23 | €103,000 | €80,310 | -€22,690 | -22.0% |
| Furniture and vehicles | 24 | €3,514 | €1,847 | -€1,666 | -47.4% |
| Financial fixed assets | 28 | €28,620 | €20,620 | -€8,000 | -28.0% |
| Current assets | 29/58 | €365,710 | €536,426 | +€170,716 | +46.7% |
| Stocks and contracts in progress | 3 | €14,550 | €15,977 | +€1,427 | +9.8% |
| Stocks | 30/36 | €14,550 | €15,977 | +€1,427 | +9.8% |
| Amounts receivable within one year | 40/41 | €56,653 | €84,886 | +€28,233 | +49.8% |
| Trade receivables | 40 | €24,142 | €28,576 | +€4,434 | +18.4% |
| Other amounts receivable | 41 | €32,510 | €56,309 | +€23,799 | +73.2% |
| Cash at bank and in hand | 54/58 | €292,005 | €428,958 | +€136,953 | +46.9% |
| Deferred charges and accrued income | 490/1 | €2,502 | €6,605 | +€4,103 | +164% |
| Total equity and liabilities | 10/49 | €725,473 | €803,833 | +€78,360 | +10.8% |
| Equity | 10/15 | €308,415 | €500,566 | +€192,150 | +62.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €233,415 | €425,566 | +€192,150 | +82.3% |
| Distributable reserves | 133 | €233,415 | €425,566 | +€192,150 | +82.3% |
| Amounts payable | 17/49 | €417,058 | €303,268 | -€113,790 | -27.3% |
| Amounts payable after more than one year | 17 | €139,623 | €95,032 | -€44,592 | -31.9% |
| Financial debts | 170/4 | €139,623 | €95,032 | -€44,592 | -31.9% |
| Amounts payable within one year | 42/48 | €269,942 | €206,346 | -€63,596 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €40,888 | €44,592 | +€3,704 | +9.1% |
| Trade debts | 44 | €36,942 | €62,247 | +€25,306 | +68.5% |
| Suppliers | 440/4 | €36,942 | €62,247 | +€25,306 | +68.5% |
| Taxes, remuneration and social security | 45 | €98,084 | €99,507 | +€1,424 | +1.5% |
| Taxes | 450/3 | €69,919 | €61,492 | -€8,428 | -12.1% |
| Remuneration and social security | 454/9 | €28,164 | €38,016 | +€9,852 | +35.0% |
| Other amounts payable | 47/48 | €94,029 | - | -€94,029 | |
| Accrued charges and deferred income | 492/3 | €7,493 | €1,890 | -€5,603 | -74.8% |
| Remuneration, social security and pensions | 62 | €326,160 | €400,713 | +€74,552 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,269 | €95,356 | -€8,913 | -8.5% |
| Other operating charges | 640/8 | €14,407 | €17,395 | +€2,988 | +20.7% |
| Gross operating margin | 9900 | €776,251 | €793,692 | +€17,441 | +2.2% |
| Operating profit (loss) | 9901 | €331,413 | €280,228 | -€51,185 | -15.4% |
| Financial income | 75/76B | €84 | €3,162 | +€3,078 | +3,645% |
| Recurring financial income | 75 | €84 | €3,162 | +€3,078 | +3,645% |
| Financial charges | 65/66B | €28,163 | €33,559 | +€5,397 | +19.2% |
| Recurring financial charges | 65 | €28,163 | €33,559 | +€5,397 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €303,335 | €249,831 | -€53,504 | -17.6% |
| Income taxes | 67/77 | €69,919 | €57,680 | -€12,239 | -17.5% |
| Profit (loss) for the period | 9904 | €233,415 | €192,150 | -€41,265 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €233,415 | €192,150 | -€41,265 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.