JMJ 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.
JMJ SHOPS
Largest movements
- Stocks and contracts -€12,103
down €12,103 (-49.4%), from €24,500 to €12,397
- Cash +€9,200
up €9,200 (+87.7%), from €10,492 to €19,691
mainly Net result for the year (+€16,677) and Stocks and contracts (+€12,103)
- Receivables within one year +€8,450
up €8,450 (+105%), from €8,044 to €16,494
of which Other amounts receivable: +€10,525
- Trade debts -€24,238
down €24,238 (-74.5%), from €32,550 to €8,312
- Profit (loss) carried forward +€17,143
up €17,143 (+73.7%), from -€23,264 to -€6,120
- Accrued charges and deferred income +€8,291
up €8,291 (+9,912%), from €84 to €8,375
- Tax, wage and social debts +€3,699
up €3,699 (+37.6%), from €9,841 to €13,539
of which Remuneration and social security: +€3,983
- Other debts +€666
up €666 (+3.3%), from €20,364 to €21,029
- Financial charges -€8,438
down €8,438 (-77.1%), from €10,944 to €2,506
- Gross operating margin -€4,354
down €4,354 (-6.6%), from €65,694 to €61,340
- Staff costs +€1,346
up €1,346 (+3.4%), from €39,780 to €41,126
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 | €45,774 | €51,335 | +€5,561 | +12.1% |
| Fixed assets | 21/28 | €2,570 | €2,570 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €2,570 | €2,570 | = | 0.0% |
| Current assets | 29/58 | €43,204 | €48,765 | +€5,561 | +12.9% |
| Stocks and contracts in progress | 3 | €24,500 | €12,397 | -€12,103 | -49.4% |
| Stocks | 30/36 | €24,500 | €12,397 | -€12,103 | -49.4% |
| Amounts receivable within one year | 40/41 | €8,044 | €16,494 | +€8,450 | +105% |
| Trade receivables | 40 | €2,770 | €694 | -€2,076 | -74.9% |
| Other amounts receivable | 41 | €5,275 | €15,800 | +€10,525 | +200% |
| Cash at bank and in hand | 54/58 | €10,492 | €19,691 | +€9,200 | +87.7% |
| Deferred charges and accrued income | 490/1 | €168 | €183 | +€14 | +8.6% |
| Total equity and liabilities | 10/49 | €45,774 | €51,335 | +€5,561 | +12.1% |
| Equity | 10/15 | -€17,064 | €80 | +€17,143 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,264 | -€6,120 | +€17,143 | +73.7% |
| Amounts payable | 17/49 | €62,838 | €51,255 | -€11,583 | -18.4% |
| Amounts payable within one year | 42/48 | €62,754 | €42,880 | -€19,874 | -31.7% |
| Trade debts | 44 | €32,550 | €8,312 | -€24,238 | -74.5% |
| Suppliers | 440/4 | €32,550 | €8,312 | -€24,238 | -74.5% |
| Taxes, remuneration and social security | 45 | €9,841 | €13,539 | +€3,699 | +37.6% |
| Taxes | 450/3 | €4,207 | €3,923 | -€284 | -6.8% |
| Remuneration and social security | 454/9 | €5,634 | €9,617 | +€3,983 | +70.7% |
| Other amounts payable | 47/48 | €20,364 | €21,029 | +€666 | +3.3% |
| Accrued charges and deferred income | 492/3 | €84 | €8,375 | +€8,291 | +9,912% |
| Remuneration, social security and pensions | 62 | €39,780 | €41,126 | +€1,346 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | - | -€278 | |
| Other operating charges | 640/8 | €869 | €1,035 | +€167 | +19.2% |
| Gross operating margin | 9900 | €65,694 | €61,340 | -€4,354 | -6.6% |
| Operating profit (loss) | 9901 | €24,768 | €19,179 | -€5,589 | -22.6% |
| Financial income | 75/76B | €634 | €7 | -€628 | -99.0% |
| Recurring financial income | 75 | €634 | €7 | -€628 | -99.0% |
| Financial charges | 65/66B | €10,944 | €2,506 | -€8,438 | -77.1% |
| Recurring financial charges | 65 | €10,944 | €2,506 | -€8,438 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €14,458 | €16,679 | +€2,222 | +15.4% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €14,458 | €16,677 | +€2,220 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,458 | €16,677 | +€2,220 | +15.4% |
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.