JePshop: 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.
JePshop
Largest movements
- Cash +€294,423
up €294,423 (+201%), from €146,355 to €440,778
mainly Net result for the year (+€236,534) and Depreciation (+€118,763)
- Tangible fixed assets -€100,270
down €100,270 (-5.8%), from €1.7m to €1.6m
of which Land and buildings: -€72,521
- Reserves +€236,000
up €236,000 (+76.1%), from €310,000 to €546,000
- Debts after one year -€73,694
down €73,694 (-16.9%), from €435,750 to €362,056
- Other debts +€60,246
up €60,246 (+7.5%), from €806,440 to €866,686
- Tax, wage and social debts +€46,543
up €46,543 (+182%), from €25,603 to €72,145
- Trade debts -€42,250
down €42,250 (-89.4%), from €47,283 to €5,034
- Gross operating margin +€180,894
up €180,894 (+43.1%), from €419,314 to €600,208
- Depreciation -€77,798
down €77,798 (-39.6%), from €196,561 to €118,763
- Financial charges +€71,868
up €71,868 (+124%), from €57,752 to €129,620
- Taxes +€58,775
up €58,775 (+113%), from €51,925 to €110,700
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 | €2,510,882 | €2,710,323 | +€199,441 | +7.9% |
| Fixed assets | 21/28 | €1,735,753 | €1,635,483 | -€100,270 | -5.8% |
| Tangible fixed assets | 22/27 | €1,735,753 | €1,635,483 | -€100,270 | -5.8% |
| Land and buildings | 22 | €1,614,461 | €1,541,940 | -€72,521 | -4.5% |
| Plant, machinery and equipment | 23 | €88,215 | €70,078 | -€18,137 | -20.6% |
| Furniture and vehicles | 24 | €33,076 | €23,465 | -€9,611 | -29.1% |
| Current assets | 29/58 | €775,130 | €1,074,840 | +€299,710 | +38.7% |
| Stocks and contracts in progress | 3 | €540,142 | €560,846 | +€20,703 | +3.8% |
| Stocks | 30/36 | €540,142 | €560,846 | +€20,703 | +3.8% |
| Amounts receivable within one year | 40/41 | €84,391 | €69,434 | -€14,957 | -17.7% |
| Trade receivables | 40 | €54,801 | €67,727 | +€12,927 | +23.6% |
| Other amounts receivable | 41 | €29,590 | €1,707 | -€27,883 | -94.2% |
| Cash at bank and in hand | 54/58 | €146,355 | €440,778 | +€294,423 | +201% |
| Deferred charges and accrued income | 490/1 | €4,241 | €3,782 | -€459 | -10.8% |
| Total equity and liabilities | 10/49 | €2,510,882 | €2,710,323 | +€199,441 | +7.9% |
| Equity | 10/15 | €1,149,597 | €1,386,131 | +€236,534 | +20.6% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €310,000 | €546,000 | +€236,000 | +76.1% |
| Distributable reserves | 133 | €310,000 | €546,000 | +€236,000 | +76.1% |
| Profit (loss) carried forward | 14 | €139,597 | €140,131 | +€534 | +0.4% |
| Amounts payable | 17/49 | €1,361,286 | €1,324,193 | -€37,093 | -2.7% |
| Amounts payable after more than one year | 17 | €435,750 | €362,056 | -€73,694 | -16.9% |
| Financial debts | 170/4 | €435,750 | €362,056 | -€73,694 | -16.9% |
| Amounts payable within one year | 42/48 | €925,535 | €962,137 | +€36,601 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €46,210 | €18,271 | -€27,938 | -60.5% |
| Trade debts | 44 | €47,283 | €5,034 | -€42,250 | -89.4% |
| Suppliers | 440/4 | €47,283 | €5,034 | -€42,250 | -89.4% |
| Taxes, remuneration and social security | 45 | €25,603 | €72,145 | +€46,543 | +182% |
| Taxes | 450/3 | €25,603 | €72,145 | +€46,543 | +182% |
| Other amounts payable | 47/48 | €806,440 | €866,686 | +€60,246 | +7.5% |
| Non-recurring operating income | 76A | €195 | - | -€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196,561 | €118,763 | -€77,798 | -39.6% |
| Other operating charges | 640/8 | €4,032 | €4,990 | +€958 | +23.8% |
| Gross operating margin | 9900 | €419,314 | €600,208 | +€180,894 | +43.1% |
| Operating profit (loss) | 9901 | €218,721 | €476,455 | +€257,734 | +118% |
| Financial income | 75/76B | €2,225 | €398 | -€1,827 | -82.1% |
| Recurring financial income | 75 | €2,225 | €398 | -€1,827 | -82.1% |
| Financial charges | 65/66B | €57,752 | €129,620 | +€71,868 | +124% |
| Recurring financial charges | 65 | €57,752 | €129,620 | +€71,868 | +124% |
| Profit (loss) for the period before taxes | 9903 | €163,194 | €347,233 | +€184,039 | +113% |
| Income taxes | 67/77 | €51,925 | €110,700 | +€58,775 | +113% |
| Profit (loss) for the period | 9904 | €111,269 | €236,534 | +€125,265 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €111,269 | €236,534 | +€125,265 | +113% |
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 17 October 2026 via checked.be.