Traiteur-Sommelier Jo: what changed
Traiteur-Sommelier Jo
Largest movements
- Stocks and contracts +€1,772
up €1,772 (+20.2%), from €8,777 to €10,549
- Deferred charges and accrued income -€963
down €963 (-86.5%), from €1,113 to €150
- Cash -€916
down €916 (-3.1%), from €29,538 to €28,622
mainly Other debts (-€55,463) and Net result for the year (-€5,643)
- Receivables within one year +€790
up €790 (+7.7%), from €10,268 to €11,058
of which Trade receivables: +€792
- Other debts -€55,463
down €55,463 (-84.4%), from €65,678 to €10,215
- Debts after one year +€50,000
new in 2025: €50,000
- Trade debts +€7,567
up €7,567 (+207%), from €3,647 to €11,214
- Tax, wage and social debts -€1,611
down €1,611 (-42.1%), from €3,831 to €2,220
- Gross operating margin -€18,169
down €18,169, from €14,865 to -€3,304
- Other operating charges -€2,923
down €2,923 (-83.1%), from €3,518 to €595
- Depreciation -€859
down €859 (-48.7%), from €1,766 to €906
- Financial charges +€597
up €597 (+425%), from €141 to €738
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,970 | €52,037 | +€1,067 | +2.1% |
| Fixed assets | 21/28 | €1,274 | €1,658 | +€384 | +30.1% |
| Tangible fixed assets | 22/27 | €1,274 | €1,658 | +€384 | +30.1% |
| Land and buildings | 22 | €1,274 | €774 | -€500 | -39.2% |
| Plant, machinery and equipment | 23 | €0 | €884 | +€884 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €49,696 | €50,379 | +€683 | +1.4% |
| Stocks and contracts in progress | 3 | €8,777 | €10,549 | +€1,772 | +20.2% |
| Stocks | 30/36 | €8,777 | €10,549 | +€1,772 | +20.2% |
| Amounts receivable within one year | 40/41 | €10,268 | €11,058 | +€790 | +7.7% |
| Trade receivables | 40 | €9,780 | €10,572 | +€792 | +8.1% |
| Other amounts receivable | 41 | €488 | €486 | -€2 | -0.4% |
| Cash at bank and in hand | 54/58 | €29,538 | €28,622 | -€916 | -3.1% |
| Deferred charges and accrued income | 490/1 | €1,113 | €150 | -€963 | -86.5% |
| Total equity and liabilities | 10/49 | €50,970 | €52,037 | +€1,067 | +2.1% |
| Equity | 10/15 | -€22,187 | -€21,678 | +€509 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,987 | -€46,478 | +€509 | +1.1% |
| Amounts payable | 17/49 | €73,157 | €73,715 | +€558 | +0.8% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €73,157 | €23,649 | -€49,508 | -67.7% |
| Trade debts | 44 | €3,647 | €11,214 | +€7,567 | +207% |
| Suppliers | 440/4 | €3,647 | €11,214 | +€7,567 | +207% |
| Taxes, remuneration and social security | 45 | €3,831 | €2,220 | -€1,611 | -42.1% |
| Taxes | 450/3 | €3,831 | €2,220 | -€1,611 | -42.1% |
| Other amounts payable | 47/48 | €65,678 | €10,215 | -€55,463 | -84.4% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Remuneration, social security and pensions | 62 | - | €115 | +€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,766 | €906 | -€859 | -48.7% |
| Other operating charges | 640/8 | €3,518 | €595 | -€2,923 | -83.1% |
| Gross operating margin | 9900 | €14,865 | -€3,304 | -€18,169 | |
| Operating profit (loss) | 9901 | €9,581 | -€4,921 | -€14,502 | |
| Financial income | 75/76B | €4 | €16 | +€11 | +248% |
| Recurring financial income | 75 | €4 | €16 | +€11 | +248% |
| Financial charges | 65/66B | €141 | €738 | +€597 | +425% |
| Recurring financial charges | 65 | €141 | €738 | +€597 | +425% |
| Profit (loss) for the period before taxes | 9903 | €9,445 | -€5,643 | -€15,088 | |
| Profit (loss) for the period | 9904 | €9,445 | -€5,643 | -€15,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,445 | -€5,643 | -€15,088 |
Next steps
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 5 November 2026 via checked.be.