SUJAC: what changed
What changed
SUJAC
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€97,701
2024 · €822+€96,879
Equity
€365,505
2024 · €267,804+€97,701
Cash
€307,575
2024 · €230,581+€76,993
Balance sheet total
€616,198
2024 · €515,556+€100,642
Largest movements
Assets
- Cash +€76,993
up €76,993 (+33.4%), from €230,581 to €307,575
mainly Net result for the year (+€97,701) and Receivables within one year (+€43,022)
- Current investments +€75,000
up €75,000 (+60.0%), from €125,000 to €200,000
- Receivables within one year -€43,022
down €43,022 (-60.7%), from €70,893 to €27,870
of which Other amounts receivable: -€50,620
- Tangible fixed assets -€10,183
down €10,183 (-36.2%), from €28,113 to €17,930
Equity and liabilities
- Profit (loss) carried forward +€97,701
up €97,701 (+39.5%), from €247,344 to €345,045
- Trade debts +€16,615
up €16,615 (+15.1%), from €109,987 to €126,602
- Tax, wage and social debts -€8,715
down €8,715 (-6.6%), from €132,673 to €123,957
of which Remuneration and social security: -€16,236
Income statement
- Gross operating margin +€91,823
up €91,823 (+9.1%), from €1.0m to €1.1m
- Staff costs -€35,305
down €35,305 (-3.7%), from €965,258 to €929,952
- Taxes +€33,541
new in 2025: €33,541
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€822
Gross operating margin
+€91,823
Staff costs
+€35,305
Depreciation
+€1,654
Other operating charges
+€57
Other operating items
-€572
Financial income
-€378
Financial charges
+€2,531
Taxes
-€33,541
Result 2025
€97,701
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€154,786
Investment
-€77,793
Financing
€0
Cash 2024
€230,581
From operations (derived)
+€154,786
Net result for the year
+€97,701
Depreciation
+€12,976
Stocks and contracts
-€1,466
Receivables within one year
+€43,022
Deferred charges and accrued income
-€388
Trade debts
+€16,615
Tax, wage and social debts
-€8,715
Advances received
+€100
Accrued charges and deferred income
-€5,059
Investment (derived)
-€77,793
Investment in fixed assets (net)
-€2,793
Current investments
-€75,000
Cash 2025
€307,575
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €515,556 | €616,198 | +€100,642 | +19.5% |
| Fixed assets | 21/28 | €28,113 | €17,930 | -€10,183 | -36.2% |
| Tangible fixed assets | 22/27 | €28,113 | €17,930 | -€10,183 | -36.2% |
| Plant, machinery and equipment | 23 | €17,655 | €13,084 | -€4,571 | -25.9% |
| Furniture and vehicles | 24 | €7,301 | €3,516 | -€3,785 | -51.8% |
| Other tangible fixed assets | 26 | €3,157 | €1,330 | -€1,826 | -57.9% |
| Current assets | 29/58 | €487,443 | €598,268 | +€110,825 | +22.7% |
| Stocks and contracts in progress | 3 | €45,169 | €46,635 | +€1,466 | +3.2% |
| Stocks | 30/36 | €45,169 | €46,635 | +€1,466 | +3.2% |
| Amounts receivable within one year | 40/41 | €70,893 | €27,870 | -€43,022 | -60.7% |
| Trade receivables | 40 | €17,757 | €25,354 | +€7,597 | +42.8% |
| Other amounts receivable | 41 | €53,136 | €2,516 | -€50,620 | -95.3% |
| Current investments | 50/53 | €125,000 | €200,000 | +€75,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €230,581 | €307,575 | +€76,993 | +33.4% |
| Deferred charges and accrued income | 490/1 | €15,800 | €16,189 | +€388 | +2.5% |
| Total equity and liabilities | 10/49 | €515,556 | €616,198 | +€100,642 | +19.5% |
| Equity | 10/15 | €267,804 | €365,505 | +€97,701 | +36.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €247,344 | €345,045 | +€97,701 | +39.5% |
| Amounts payable | 17/49 | €247,752 | €250,693 | +€2,941 | +1.2% |
| Amounts payable within one year | 42/48 | €242,660 | €250,659 | +€8,000 | +3.3% |
| Trade debts | 44 | €109,987 | €126,602 | +€16,615 | +15.1% |
| Suppliers | 440/4 | €109,987 | €126,602 | +€16,615 | +15.1% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €132,673 | €123,957 | -€8,715 | -6.6% |
| Taxes | 450/3 | €23,945 | €31,466 | +€7,521 | +31.4% |
| Remuneration and social security | 454/9 | €108,728 | €92,491 | -€16,236 | -14.9% |
| Accrued charges and deferred income | 492/3 | €5,093 | €34 | -€5,059 | -99.3% |
| Non-recurring operating income | 76A | €14,406 | €7,856 | -€6,550 | -45.5% |
| Remuneration, social security and pensions | 62 | €965,258 | €929,952 | -€35,305 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,630 | €12,976 | -€1,654 | -11.3% |
| Other operating charges | 640/8 | €10,408 | €10,351 | -€57 | -0.5% |
| Non-recurring operating charges | 66A | €1,887 | €2,459 | +€572 | +30.3% |
| Gross operating margin | 9900 | €1,004,051 | €1,095,873 | +€91,823 | +9.1% |
| Operating profit (loss) | 9901 | €11,869 | €140,135 | +€128,266 | +1,081% |
| Financial income | 75/76B | €4,159 | €3,781 | -€378 | -9.1% |
| Recurring financial income | 75 | €4,159 | €3,781 | -€378 | -9.1% |
| Financial charges | 65/66B | €15,206 | €12,674 | -€2,531 | -16.6% |
| Recurring financial charges | 65 | €15,206 | €12,674 | -€2,531 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €822 | €131,242 | +€130,420 | +15,863% |
| Income taxes | 67/77 | - | €33,541 | +€33,541 | |
| Profit (loss) for the period | 9904 | €822 | €97,701 | +€96,879 | +11,783% |
| Profit (loss) for the period to be appropriated | 9905 | €822 | €97,701 | +€96,879 | +11,783% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.