James & Emilie: 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.
What changed
James & Emilie
NACE 47.120, Other non-specialised retail sale
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€1,969
2023 · -€22,278+€24,247
Equity
€177,879
2023 · €175,910+€1,969
Cash
€65,205
2023 · €73,397-€8,193
Balance sheet total
€284,786
2023 · €293,567-€8,781
Largest movements
Assets
- Cash -€8,193
down €8,193 (-11.2%), from €73,397 to €65,205
mainly Trade debts (-€34,939) and Tax, wage and social debts (-€222)
Equity and liabilities
- Trade debts -€34,939
down €34,939 (-48.6%), from €71,870 to €36,931
- Other debts +€24,411
up €24,411 (+4,496%), from €543 to €24,954
Income statement
- Turnover -€808,655
no longer reported in 2024 (was €808,655)
- Purchases and services -€676,073
no longer reported in 2024 (was €676,073)
- Gross operating margin +€11,717
up €11,717 (+8.1%), from €144,567 to €156,284
From the 2023 result to the 2024 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.
Result 2023
-€22,278
Gross operating margin
+€11,717
Staff costs
+€423
Depreciation
+€2,673
Other operating charges
+€34
Other operating items
+€7,667
Financial income
+€18
Financial charges
-€130
Taxes
+€1,845
Result 2024
€1,969
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€8,022
Investment
-€170
Financing
€0
Cash 2023
€73,397
From operations (derived)
-€8,022
Net result for the year
+€1,969
Depreciation
+€818
Deferred charges and accrued income
-€59
Trade debts
-€34,939
Tax, wage and social debts
-€222
Other debts
+€24,411
Investment (derived)
-€170
Investment in fixed assets (net)
-€170
Cash 2024
€65,205
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €293,567 | €284,786 | -€8,781 | -3.0% |
| Fixed assets | 21/28 | €16,787 | €16,140 | -€647 | -3.9% |
| Tangible fixed assets | 22/27 | €1,412 | €765 | -€647 | -45.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,412 | €765 | -€647 | -45.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €15,375 | €15,375 | = | 0.0% |
| Current assets | 29/58 | €276,780 | €268,646 | -€8,133 | -2.9% |
| Stocks and contracts in progress | 3 | €188,859 | €188,859 | = | 0.0% |
| Stocks | 30/36 | €188,859 | €188,859 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,723 | €12,723 | = | 0.0% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €12,723 | €12,723 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,397 | €65,205 | -€8,193 | -11.2% |
| Deferred charges and accrued income | 490/1 | €1,800 | €1,859 | +€59 | +3.3% |
| Total equity and liabilities | 10/49 | €293,567 | €284,786 | -€8,781 | -3.0% |
| Equity | 10/15 | €175,910 | €177,879 | +€1,969 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,029 | €105,029 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €105,029 | €105,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,280 | €54,249 | +€1,969 | +3.8% |
| Amounts payable | 17/49 | €117,657 | €106,907 | -€10,750 | -9.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €117,657 | €106,907 | -€10,750 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €71,870 | €36,931 | -€34,939 | -48.6% |
| Suppliers | 440/4 | €71,870 | €36,931 | -€34,939 | -48.6% |
| Taxes, remuneration and social security | 45 | €45,245 | €45,023 | -€222 | -0.5% |
| Taxes | 450/3 | €21,670 | €17,809 | -€3,862 | -17.8% |
| Remuneration and social security | 454/9 | €23,574 | €27,214 | +€3,640 | +15.4% |
| Other amounts payable | 47/48 | €543 | €24,954 | +€24,411 | +4,496% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €808,655 | - | -€808,655 | |
| Goods, raw materials, services and sundry goods | 60/61 | €676,073 | - | -€676,073 | |
| Remuneration, social security and pensions | 62 | €147,212 | €146,789 | -€423 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,491 | €818 | -€2,673 | -76.6% |
| Other operating charges | 640/8 | €2,817 | €2,783 | -€34 | -1.2% |
| Non-recurring operating charges | 66A | €7,667 | - | -€7,667 | |
| Gross operating margin | 9900 | €144,567 | €156,284 | +€11,717 | +8.1% |
| Operating profit (loss) | 9901 | -€16,621 | €5,894 | +€22,515 | |
| Financial income | 75/76B | €0 | €18 | +€18 | |
| Recurring financial income | 75 | €0 | €18 | +€18 | |
| Financial charges | 65/66B | €634 | €764 | +€130 | +20.6% |
| Recurring financial charges | 65 | €634 | €764 | +€130 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,255 | €5,147 | +€22,402 | |
| Income taxes | 67/77 | €5,023 | €3,178 | -€1,845 | -36.7% |
| Profit (loss) for the period | 9904 | -€22,278 | €1,969 | +€24,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,278 | €1,969 | +€24,247 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.