J-BAG GHOST KITCHEN: 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.
J-BAG GHOST KITCHEN
Largest movements
- Financial fixed assets -€6,300
no longer reported in 2023 (was €6,300)
- Cash -€5,915
down €5,915 (-99.3%), from €5,958 to €43
mainly Trade debts (-€10,613) and Net result for the year (-€7,874)
- Receivables within one year -€4,941
down €4,941 (-92.9%), from €5,316 to €375
of which Other amounts receivable: -€4,941
- Tangible fixed assets -€3,253
no longer reported in 2023 (was €3,253)
- Trade debts -€10,613
no longer reported in 2023 (was €10,613)
- Profit (loss) carried forward -€7,874
down €7,874 (-14.6%), from -€53,771 to -€61,645
- Tax, wage and social debts -€4,266
down €4,266 (-93.6%), from €4,557 to €291
of which Remuneration and social security: -€4,266
- Other debts +€2,344
up €2,344 (+4.4%), from €53,428 to €55,772
- Gross operating margin +€53,893
up €53,893, from -€42,926 to €10,967
- Staff costs +€14,710
up €14,710 (+381.8%), from €3,852 to €18,563
- Depreciation -€1,514
no longer reported in 2023 (was €1,514)
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,827 | €418 | -€20,409 | -98.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €9,553 | - | -€9,553 | |
| Tangible fixed assets | 22/27 | €3,253 | - | -€3,253 | |
| Furniture and vehicles | 24 | €3,253 | - | -€3,253 | |
| Financial fixed assets | 28 | €6,300 | - | -€6,300 | |
| Current assets | 29/58 | €11,274 | €418 | -€10,856 | -96.3% |
| Amounts receivable within one year | 40/41 | €5,316 | €375 | -€4,941 | -92.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €5,316 | €375 | -€4,941 | -92.9% |
| Cash at bank and in hand | 54/58 | €5,958 | €43 | -€5,915 | -99.3% |
| Total equity and liabilities | 10/49 | €20,827 | €418 | -€20,409 | -98.0% |
| Equity | 10/15 | -€47,771 | -€55,645 | -€7,874 | -16.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,771 | -€61,645 | -€7,874 | -14.6% |
| Amounts payable | 17/49 | €68,597 | €56,063 | -€12,534 | -18.3% |
| Amounts payable within one year | 42/48 | €68,597 | €56,063 | -€12,534 | -18.3% |
| Trade debts | 44 | €10,613 | - | -€10,613 | |
| Suppliers | 440/4 | €10,613 | - | -€10,613 | |
| Taxes, remuneration and social security | 45 | €4,557 | €291 | -€4,266 | -93.6% |
| Taxes | 450/3 | €291 | €291 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,266 | - | -€4,266 | |
| Other amounts payable | 47/48 | €53,428 | €55,772 | +€2,344 | +4.4% |
| Remuneration, social security and pensions | 62 | €3,852 | €18,563 | +€14,710 | +381.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,514 | - | -€1,514 | |
| Non-recurring operating charges | 66A | €5,566 | - | -€5,566 | |
| Gross operating margin | 9900 | -€42,926 | €10,967 | +€53,893 | |
| Operating profit (loss) | 9901 | -€53,859 | -€7,596 | +€46,263 | +85.9% |
| Financial charges | 65/66B | €116 | €278 | +€162 | +140.2% |
| Recurring financial charges | 65 | €116 | €278 | +€162 | +140.2% |
| Profit (loss) for the period before taxes | 9903 | -€53,974 | -€7,874 | +€46,100 | +85.4% |
| Income taxes | 67/77 | €165 | - | -€165 | |
| Profit (loss) for the period | 9904 | -€54,139 | -€7,874 | +€46,265 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,139 | -€7,874 | +€46,265 | +85.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.