Smokin'J BBQ: 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.
Smokin'J BBQ
Largest movements
- Tangible fixed assets +€71,244
up €71,244 (+274%), from €26,038 to €97,282
of which Other tangible fixed assets: +€47,264
- Cash +€15,182
up €15,182 (+58.0%), from €26,166 to €41,348
mainly Debts after one year (+€65,411) and Other debts (+€33,986)
- Deferred charges and accrued income +€14,977
new in 2025: €14,977
- Intangible fixed assets -€2,020
down €2,020 (-100%), from €2,020 to €0
- Receivables within one year +€1,721
up €1,721 (+21.8%), from €7,878 to €9,598
of which Other amounts receivable: +€2,364
- Debts after one year +€65,411
up €65,411, from €0 to €65,411
- Other debts +€33,986
up €33,986 (+1,027%), from €3,310 to €37,296
- Profit (loss) carried forward -€16,970
down €16,970 (-40.1%), from €42,359 to €25,389
- Accrued charges and deferred income +€9,964
new in 2025: €9,964
- Current portion of long-term debt +€7,094
up €7,094 (+177%), from €4,006 to €11,100
- Depreciation +€6,313
up €6,313 (+58.9%), from €10,713 to €17,026
- Financial charges +€1,695
up €1,695 (+253%), from €671 to €2,366
- Taxes -€735
down €735 (-11.5%), from €6,389 to €5,654
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 | €62,102 | €163,205 | +€101,104 | +163% |
| Fixed assets | 21/28 | €28,058 | €97,282 | +€69,224 | +247% |
| Intangible fixed assets | 21 | €2,020 | €0 | -€2,020 | -100% |
| Tangible fixed assets | 22/27 | €26,038 | €97,282 | +€71,244 | +274% |
| Plant, machinery and equipment | 23 | €6,419 | €3,802 | -€2,617 | -40.8% |
| Furniture and vehicles | 24 | €12,466 | €9,590 | -€2,876 | -23.1% |
| Leasing and similar rights | 25 | - | €29,472 | +€29,472 | |
| Other tangible fixed assets | 26 | €7,154 | €54,418 | +€47,264 | +661% |
| Current assets | 29/58 | €34,044 | €65,923 | +€31,879 | +93.6% |
| Amounts receivable within one year | 40/41 | €7,878 | €9,598 | +€1,721 | +21.8% |
| Trade receivables | 40 | €5,754 | €5,111 | -€643 | -11.2% |
| Other amounts receivable | 41 | €2,124 | €4,488 | +€2,364 | +111% |
| Cash at bank and in hand | 54/58 | €26,166 | €41,348 | +€15,182 | +58.0% |
| Deferred charges and accrued income | 490/1 | - | €14,977 | +€14,977 | |
| Total equity and liabilities | 10/49 | €62,102 | €163,205 | +€101,104 | +163% |
| Equity | 10/15 | €45,359 | €28,389 | -€16,970 | -37.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,359 | €25,389 | -€16,970 | -40.1% |
| Amounts payable | 17/49 | €16,743 | €134,816 | +€118,073 | +705% |
| Amounts payable after more than one year | 17 | €0 | €65,411 | +€65,411 | |
| Financial debts | 170/4 | €0 | €65,411 | +€65,411 | |
| Amounts payable within one year | 42/48 | €16,743 | €59,441 | +€42,698 | +255% |
| Current portion of amounts payable after more than one year | 42 | €4,006 | €11,100 | +€7,094 | +177% |
| Trade debts | 44 | €3,993 | €4,296 | +€303 | +7.6% |
| Suppliers | 440/4 | €3,993 | €4,296 | +€303 | +7.6% |
| Taxes, remuneration and social security | 45 | €5,434 | €6,748 | +€1,315 | +24.2% |
| Taxes | 450/3 | €2,150 | €3,609 | +€1,459 | +67.9% |
| Remuneration and social security | 454/9 | €3,284 | €3,139 | -€144 | -4.4% |
| Other amounts payable | 47/48 | €3,310 | €37,296 | +€33,986 | +1,027% |
| Accrued charges and deferred income | 492/3 | - | €9,964 | +€9,964 | |
| Non-recurring operating income | 76A | - | €10,322 | +€10,322 | |
| Remuneration, social security and pensions | 62 | €12,517 | €12,701 | +€184 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,713 | €17,026 | +€6,313 | +58.9% |
| Other operating charges | 640/8 | €1,274 | €1,311 | +€37 | +2.9% |
| Non-recurring operating charges | 66A | €5,146 | €0 | -€5,146 | -100% |
| Gross operating margin | 9900 | €63,092 | €63,552 | +€461 | +0.7% |
| Operating profit (loss) | 9901 | €33,442 | €32,515 | -€927 | -2.8% |
| Financial income | 75/76B | €94 | €535 | +€441 | +469% |
| Recurring financial income | 75 | €94 | €535 | +€441 | +469% |
| Financial charges | 65/66B | €671 | €2,366 | +€1,695 | +253% |
| Recurring financial charges | 65 | €671 | €2,366 | +€1,695 | +253% |
| Profit (loss) for the period before taxes | 9903 | €32,865 | €30,684 | -€2,181 | -6.6% |
| Income taxes | 67/77 | €6,389 | €5,654 | -€735 | -11.5% |
| Profit (loss) for the period | 9904 | €26,477 | €25,030 | -€1,446 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,477 | €25,030 | -€1,446 | -5.5% |
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 1 November 2026 via checked.be.