VAN DER CRUYS JO: what changed
What changed
VAN DER CRUYS JO
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€29,508
2025 · -€17,912-€11,595
Equity
€20,982
2025 · €50,490-€29,508
Cash
€74,008
2025 · €68,284+€5,724
Balance sheet total
€473,100
2025 · €513,833-€40,733
Largest movements
Assets
- Receivables within one year -€37,765
down €37,765 (-19.3%), from €195,641 to €157,876
of which Other amounts receivable: -€26,166
- Tangible fixed assets -€10,378
down €10,378 (-4.2%), from €245,113 to €234,735
of which Land and buildings: -€8,280
- Cash +€5,724
up €5,724 (+8.4%), from €68,284 to €74,008
mainly Receivables within one year (+€37,765) and Depreciation (+€10,378)
Equity and liabilities
- Profit (loss) carried forward -€26,397
down €26,397 (-97.8%), from -€26,996 to -€53,393
- Other debts -€13,149
down €13,149 (-3.1%), from €426,747 to €413,598
Income statement
- Gross operating margin -€19,672
down €19,672 (-2,541%), from -€774 to -€20,446
- Other operating charges -€6,491
down €6,491 (-85.0%), from €7,634 to €1,143
- Depreciation -€3,059
down €3,059 (-22.8%), from €13,437 to €10,378
- Financial income -€1,304
down €1,304 (-18.5%), from €7,063 to €5,758
Change in the result, 2025 to 2026
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 2025
-€17,912
Gross operating margin
-€19,672
Depreciation
+€3,059
Other operating charges
+€6,491
Financial income
-€1,304
Financial charges
-€52
Taxes
-€117
Result 2026
-€29,508
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,724
Investment
€0
Financing
€0
Cash 2025
€68,284
From operations (derived)
+€5,724
Net result for the year
-€29,508
Depreciation
+€10,378
Receivables within one year
+€37,765
Deferred charges and accrued income
-€1,686
Provisions
-€1,602
Trade debts
+€3,257
Tax, wage and social debts
+€267
Other debts
-€13,149
Accrued charges and deferred income
+€1
Cash 2026
€74,008
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €513,833 | €473,100 | -€40,733 | -7.9% |
| Fixed assets | 21/28 | €245,113 | €234,735 | -€10,378 | -4.2% |
| Tangible fixed assets | 22/27 | €245,113 | €234,735 | -€10,378 | -4.2% |
| Land and buildings | 22 | €241,152 | €232,871 | -€8,280 | -3.4% |
| Plant, machinery and equipment | 23 | €2,442 | €1,864 | -€579 | -23.7% |
| Furniture and vehicles | 24 | €1,519 | - | -€1,519 | |
| Current assets | 29/58 | €268,719 | €238,364 | -€30,355 | -11.3% |
| Amounts receivable within one year | 40/41 | €195,641 | €157,876 | -€37,765 | -19.3% |
| Trade receivables | 40 | €19,645 | €8,047 | -€11,599 | -59.0% |
| Other amounts receivable | 41 | €175,996 | €149,830 | -€26,166 | -14.9% |
| Cash at bank and in hand | 54/58 | €68,284 | €74,008 | +€5,724 | +8.4% |
| Deferred charges and accrued income | 490/1 | €4,794 | €6,480 | +€1,686 | +35.2% |
| Total equity and liabilities | 10/49 | €513,833 | €473,100 | -€40,733 | -7.9% |
| Equity | 10/15 | €50,490 | €20,982 | -€29,508 | -58.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,886 | €55,775 | -€3,111 | -5.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,026 | €53,915 | -€3,111 | -5.5% |
| Profit (loss) carried forward | 14 | -€26,996 | -€53,393 | -€26,397 | -97.8% |
| Provisions and deferred taxes | 16 | €29,364 | €27,762 | -€1,602 | -5.5% |
| Deferred taxes | 168 | €29,364 | €27,762 | -€1,602 | -5.5% |
| Amounts payable | 17/49 | €433,979 | €424,355 | -€9,624 | -2.2% |
| Amounts payable within one year | 42/48 | €430,413 | €420,788 | -€9,625 | -2.2% |
| Trade debts | 44 | €91 | €3,348 | +€3,257 | +3,570% |
| Suppliers | 440/4 | €91 | €3,348 | +€3,257 | +3,570% |
| Taxes, remuneration and social security | 45 | €3,575 | €3,842 | +€267 | +7.5% |
| Taxes | 450/3 | €3,575 | €2,381 | -€1,194 | -33.4% |
| Remuneration and social security | 454/9 | - | €1,462 | +€1,462 | |
| Other amounts payable | 47/48 | €426,747 | €413,598 | -€13,149 | -3.1% |
| Accrued charges and deferred income | 492/3 | €3,566 | €3,567 | +€1 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,437 | €10,378 | -€3,059 | -22.8% |
| Other operating charges | 640/8 | €7,634 | €1,143 | -€6,491 | -85.0% |
| Gross operating margin | 9900 | -€774 | -€20,446 | -€19,672 | -2,541% |
| Operating profit (loss) | 9901 | -€21,846 | -€31,968 | -€10,122 | -46.3% |
| Financial income | 75/76B | €7,063 | €5,758 | -€1,304 | -18.5% |
| Recurring financial income | 75 | €7,063 | €5,758 | -€1,304 | -18.5% |
| Financial charges | 65/66B | €4,730 | €4,783 | +€52 | +1.1% |
| Recurring financial charges | 65 | €4,730 | €4,783 | +€52 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,514 | -€30,992 | -€11,478 | -58.8% |
| Transfer from deferred taxes | 780 | €1,602 | €1,602 | = | 0.0% |
| Income taxes | 67/77 | - | €117 | +€117 | |
| Profit (loss) for the period | 9904 | -€17,912 | -€29,508 | -€11,595 | -64.7% |
| Transfer from tax-exempt reserves | 789 | €3,111 | €3,111 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,802 | -€26,397 | -€11,595 | -78.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.