SAM & JOLIEN: 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.
What changed
SAM & JOLIEN
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€13,383
2024 · €24,684-€11,301
Equity
€208,104
2024 · €194,721+€13,383
Cash
€63,901
2024 · €56,033+€7,868
Balance sheet total
€1.5m
2024 · €1.6m-€136,825
Largest movements
Assets
- Tangible fixed assets -€144,646
down €144,646 (-9.5%), from €1.5m to €1.4m
Equity and liabilities
- Debts after one year -€113,224
down €113,224 (-9.9%), from €1.1m to €1.0m
- Other debts -€20,968
down €20,968 (-78.4%), from €26,740 to €5,773
Income statement
- Depreciation +€10,985
up €10,985 (+8.2%), from €133,661 to €144,646
- Staff costs -€8,224
down €8,224 (-7.8%), from €105,406 to €97,182
- Gross operating margin -€8,029
down €8,029 (-2.4%), from €331,731 to €323,702
- Financial charges +€5,132
up €5,132 (+11.0%), from €46,600 to €51,732
- Taxes -€5,087
down €5,087 (-37.3%), from €13,652 to €8,565
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.
Result 2024
€24,684
Gross operating margin
-€8,029
Staff costs
+€8,224
Depreciation
-€10,985
Other operating charges
-€392
Financial income
-€75
Financial charges
-€5,132
Taxes
+€5,087
Result 2025
€13,383
raises the resultlowers the result
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.
From operations
+€133,400
Investment
€0
Financing
-€125,532
Cash 2024
€56,033
From operations (derived)
+€133,400
Net result for the year
+€13,383
Depreciation
+€144,646
Receivables within one year
-€498
Deferred charges and accrued income
+€545
Trade debts
+€1,478
Tax, wage and social debts
-€9,437
Advances received
+€4,487
Other debts
-€20,968
Accrued charges and deferred income
-€236
Financing
-€125,532
Debts after one year
-€113,224
Current portion of long-term debt
-€12,308
Cash 2025
€63,901
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,598,723 | €1,461,898 | -€136,825 | -8.6% |
| Fixed assets | 21/28 | €1,514,884 | €1,370,238 | -€144,646 | -9.5% |
| Tangible fixed assets | 22/27 | €1,514,884 | €1,370,238 | -€144,646 | -9.5% |
| Land and buildings | 22 | €1,055,108 | €984,893 | -€70,215 | -6.7% |
| Plant, machinery and equipment | 23 | €28,061 | €12,873 | -€15,188 | -54.1% |
| Furniture and vehicles | 24 | €39,821 | €15,772 | -€24,050 | -60.4% |
| Leasing and similar rights | 25 | €391,894 | €356,701 | -€35,193 | -9.0% |
| Current assets | 29/58 | €83,838 | €91,659 | +€7,821 | +9.3% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,870 | €5,368 | +€498 | +10.2% |
| Trade receivables | 40 | €4,757 | €1,833 | -€2,924 | -61.5% |
| Other amounts receivable | 41 | €114 | €3,535 | +€3,422 | +3,011% |
| Cash at bank and in hand | 54/58 | €56,033 | €63,901 | +€7,868 | +14.0% |
| Deferred charges and accrued income | 490/1 | €7,935 | €7,390 | -€545 | -6.9% |
| Total equity and liabilities | 10/49 | €1,598,723 | €1,461,898 | -€136,825 | -8.6% |
| Equity | 10/15 | €194,721 | €208,104 | +€13,383 | +6.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €174,721 | €188,104 | +€13,383 | +7.7% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €155,971 | €169,354 | +€13,383 | +8.6% |
| Amounts payable | 17/49 | €1,404,002 | €1,253,794 | -€150,208 | -10.7% |
| Amounts payable after more than one year | 17 | €1,141,998 | €1,028,774 | -€113,224 | -9.9% |
| Financial debts | 170/4 | €1,141,998 | €1,028,774 | -€113,224 | -9.9% |
| Amounts payable within one year | 42/48 | €260,617 | €223,869 | -€36,748 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €140,559 | €128,251 | -€12,308 | -8.8% |
| Trade debts | 44 | €33,569 | €35,047 | +€1,478 | +4.4% |
| Suppliers | 440/4 | €33,569 | €35,047 | +€1,478 | +4.4% |
| Advances received on contracts in progress | 46 | €27,678 | €32,165 | +€4,487 | +16.2% |
| Taxes, remuneration and social security | 45 | €32,071 | €22,633 | -€9,437 | -29.4% |
| Taxes | 450/3 | €20,502 | €13,199 | -€7,303 | -35.6% |
| Remuneration and social security | 454/9 | €11,568 | €9,434 | -€2,134 | -18.4% |
| Other amounts payable | 47/48 | €26,740 | €5,773 | -€20,968 | -78.4% |
| Accrued charges and deferred income | 492/3 | €1,387 | €1,151 | -€236 | -17.0% |
| Remuneration, social security and pensions | 62 | €105,406 | €97,182 | -€8,224 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,661 | €144,646 | +€10,985 | +8.2% |
| Other operating charges | 640/8 | €7,881 | €8,273 | +€392 | +5.0% |
| Gross operating margin | 9900 | €331,731 | €323,702 | -€8,029 | -2.4% |
| Operating profit (loss) | 9901 | €84,784 | €73,601 | -€11,182 | -13.2% |
| Financial income | 75/76B | €153 | €78 | -€75 | -49.0% |
| Recurring financial income | 75 | €153 | €78 | -€75 | -49.0% |
| Financial charges | 65/66B | €46,600 | €51,732 | +€5,132 | +11.0% |
| Recurring financial charges | 65 | €46,600 | €51,732 | +€5,132 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €38,336 | €21,947 | -€16,389 | -42.7% |
| Income taxes | 67/77 | €13,652 | €8,565 | -€5,087 | -37.3% |
| Profit (loss) for the period | 9904 | €24,684 | €13,383 | -€11,301 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,684 | €13,383 | -€11,301 | -45.8% |
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 24 October 2026 via checked.be.