JEJO SHOPS: 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.
JEJO SHOPS
Largest movements
- Stocks and contracts -€5,903
down €5,903 (-32.3%), from €18,300 to €12,397
- Cash +€4,465
up €4,465 (+34.4%), from €12,965 to €17,430
mainly Stocks and contracts (+€5,903) and Tax, wage and social debts (+€5,275)
- Receivables within one year +€2,069
up €2,069 (+5.3%), from €38,853 to €40,923
of which Other amounts receivable: +€11,289
- Trade debts -€8,086
down €8,086 (-42.3%), from €19,112 to €11,027
- Tax, wage and social debts +€5,275
up €5,275 (+35.7%), from €14,758 to €20,033
of which Remuneration and social security: +€4,608
- Reserves +€5,031
up €5,031 (+2,992%), from €168 to €5,199
of which Distributable reserves: +€5,199
- Other debts -€1,200
down €1,200 (-9.8%), from €12,206 to €11,006
- Gross operating margin -€6,857
down €6,857 (-10.0%), from €68,726 to €61,869
- Staff costs +€2,145
up €2,145 (+4.3%), from €49,751 to €51,896
- Taxes -€890
down €890 (-22.7%), from €3,928 to €3,038
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,546 | €71,637 | +€1,090 | +1.5% |
| Fixed assets | 21/28 | - | €672 | +€672 | |
| Tangible fixed assets | 22/27 | - | €672 | +€672 | |
| Furniture and vehicles | 24 | - | €672 | +€672 | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €70,546 | €70,965 | +€418 | +0.6% |
| Stocks and contracts in progress | 3 | €18,300 | €12,397 | -€5,903 | -32.3% |
| Stocks | 30/36 | €18,300 | €12,397 | -€5,903 | -32.3% |
| Amounts receivable within one year | 40/41 | €38,853 | €40,923 | +€2,069 | +5.3% |
| Trade receivables | 40 | €18,549 | €9,330 | -€9,219 | -49.7% |
| Other amounts receivable | 41 | €20,304 | €31,593 | +€11,289 | +55.6% |
| Cash at bank and in hand | 54/58 | €12,965 | €17,430 | +€4,465 | +34.4% |
| Deferred charges and accrued income | 490/1 | €428 | €215 | -€213 | -49.8% |
| Total equity and liabilities | 10/49 | €70,546 | €71,637 | +€1,090 | +1.5% |
| Equity | 10/15 | €24,470 | €29,501 | +€5,031 | +20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €168 | €5,199 | +€5,031 | +2,992% |
| Non-distributable reserves | 130/1 | €168 | - | -€168 | |
| Reserves not available under the articles | 1311 | €168 | - | -€168 | |
| Distributable reserves | 133 | - | €5,199 | +€5,199 | |
| Profit (loss) carried forward | 14 | €18,102 | €18,102 | = | 0.0% |
| Amounts payable | 17/49 | €46,076 | €42,136 | -€3,941 | -8.6% |
| Amounts payable within one year | 42/48 | €46,076 | €42,066 | -€4,010 | -8.7% |
| Trade debts | 44 | €19,112 | €11,027 | -€8,086 | -42.3% |
| Suppliers | 440/4 | €19,112 | €11,027 | -€8,086 | -42.3% |
| Taxes, remuneration and social security | 45 | €14,758 | €20,033 | +€5,275 | +35.7% |
| Taxes | 450/3 | €7,275 | €7,943 | +€667 | +9.2% |
| Remuneration and social security | 454/9 | €7,483 | €12,091 | +€4,608 | +61.6% |
| Other amounts payable | 47/48 | €12,206 | €11,006 | -€1,200 | -9.8% |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Remuneration, social security and pensions | 62 | €49,751 | €51,896 | +€2,145 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €197 | -€236 | -54.5% |
| Other operating charges | 640/8 | €384 | €678 | +€293 | +76.3% |
| Gross operating margin | 9900 | €68,726 | €61,869 | -€6,857 | -10.0% |
| Operating profit (loss) | 9901 | €18,157 | €9,098 | -€9,059 | -49.9% |
| Financial income | 75/76B | €20 | €1 | -€19 | -97.3% |
| Recurring financial income | 75 | €20 | €1 | -€19 | -97.3% |
| Financial charges | 65/66B | €1,689 | €1,029 | -€659 | -39.0% |
| Recurring financial charges | 65 | €1,689 | €1,029 | -€659 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €16,488 | €8,069 | -€8,419 | -51.1% |
| Income taxes | 67/77 | €3,928 | €3,038 | -€890 | -22.7% |
| Profit (loss) for the period | 9904 | €12,560 | €5,031 | -€7,529 | -59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,560 | €5,031 | -€7,529 | -59.9% |
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 25 October 2026 via checked.be.