JOKA Retail: what changed
JOKA Retail
Largest movements
- Receivables within one year -€39,692
down €39,692 (-72.6%), from €54,692 to €15,000
of which Other amounts receivable: -€42,932
- Tangible fixed assets -€7,214
down €7,214 (-25.0%), from €28,858 to €21,643
- Cash +€4,648
up €4,648 (+86.0%), from €5,405 to €10,054
mainly Receivables within one year (+€39,692) and Net result for the year (+€16,489)
- Other debts -€37,759
down €37,759 (-23.1%), from €163,625 to €125,866
- Trade debts -€17,816
down €17,816 (-51.7%), from €34,437 to €16,620
- Profit (loss) carried forward +€16,489
up €16,489, from -€8,734 to €7,755
- Debts after one year -€7,369
down €7,369 (-44.1%), from €16,717 to €9,349
- Tax, wage and social debts +€3,498
up €3,498 (+17.9%), from €19,491 to €22,988
- Gross operating margin +€7,649
up €7,649 (+27.4%), from €27,928 to €35,577
- Taxes -€4,136
down €4,136 (-38.5%), from €10,748 to €6,613
- Financial charges +€3,929
up €3,929 (+1,336%), from €294 to €4,223
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,955 | €208,697 | -€42,258 | -16.8% |
| Fixed assets | 21/28 | €190,858 | €183,643 | -€7,214 | -3.8% |
| Tangible fixed assets | 22/27 | €28,858 | €21,643 | -€7,214 | -25.0% |
| Furniture and vehicles | 24 | €28,858 | €21,643 | -€7,214 | -25.0% |
| Financial fixed assets | 28 | €162,000 | €162,000 | = | 0.0% |
| Current assets | 29/58 | €60,097 | €25,054 | -€35,044 | -58.3% |
| Amounts receivable within one year | 40/41 | €54,692 | €15,000 | -€39,692 | -72.6% |
| Trade receivables | 40 | €11,760 | €15,000 | +€3,240 | +27.6% |
| Other amounts receivable | 41 | €42,932 | - | -€42,932 | |
| Cash at bank and in hand | 54/58 | €5,405 | €10,054 | +€4,648 | +86.0% |
| Total equity and liabilities | 10/49 | €250,955 | €208,697 | -€42,258 | -16.8% |
| Equity | 10/15 | €10,016 | €26,505 | +€16,489 | +165% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Capital | 10 | €18,750 | €18,750 | = | 0.0% |
| Issued capital | 100 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,734 | €7,755 | +€16,489 | |
| Amounts payable | 17/49 | €240,939 | €182,192 | -€58,747 | -24.4% |
| Amounts payable after more than one year | 17 | €16,717 | €9,349 | -€7,369 | -44.1% |
| Financial debts | 170/4 | €16,717 | €9,349 | -€7,369 | -44.1% |
| Amounts payable within one year | 42/48 | €224,222 | €172,843 | -€51,378 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €6,669 | €7,369 | +€699 | +10.5% |
| Trade debts | 44 | €34,437 | €16,620 | -€17,816 | -51.7% |
| Suppliers | 440/4 | €34,437 | €16,620 | -€17,816 | -51.7% |
| Taxes, remuneration and social security | 45 | €19,491 | €22,988 | +€3,498 | +17.9% |
| Taxes | 450/3 | €19,491 | €22,988 | +€3,498 | +17.9% |
| Other amounts payable | 47/48 | €163,625 | €125,866 | -€37,759 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,214 | €7,214 | = | 0.0% |
| Other operating charges | 640/8 | €1,053 | €1,037 | -€15 | -1.4% |
| Gross operating margin | 9900 | €27,928 | €35,577 | +€7,649 | +27.4% |
| Operating profit (loss) | 9901 | €19,661 | €27,325 | +€7,664 | +39.0% |
| Financial charges | 65/66B | €294 | €4,223 | +€3,929 | +1,336% |
| Recurring financial charges | 65 | €294 | €4,223 | +€3,929 | +1,336% |
| Profit (loss) for the period before taxes | 9903 | €19,367 | €23,102 | +€3,735 | +19.3% |
| Income taxes | 67/77 | €10,748 | €6,613 | -€4,136 | -38.5% |
| Profit (loss) for the period | 9904 | €8,619 | €16,489 | +€7,870 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,619 | €16,489 | +€7,870 | +91.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.