JS STORE: what changed
Two fiscal 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.
JS STORE
Largest movements
- Cash -€24,927
down €24,927 (-23.6%), from €105,613 to €80,686
mainly Receivables within one year (-€18,547) and Stocks and contracts (-€13,338)
- Receivables within one year +€18,547
up €18,547 (+1438.9%), from €1,289 to €19,836
of which Trade receivables: +€16,703
- Stocks and contracts +€13,338
up €13,338 (+30.0%), from €44,531 to €57,869
- Tax, wage and social debts +€3,631
up €3,631 (+17.6%), from €20,608 to €24,239
- Short-term financial debts +€2,664
up €2,664 (+29600.0%), from €9 to €2,673
- Profit (loss) carried forward +€2,572
up €2,572 (+2.9%), from €88,222 to €90,794
- Trade debts -€2,175
down €2,175 (-6.6%), from €33,129 to €30,954
- Gross operating margin -€17,650
down €17,650 (-61.6%), from €28,649 to €10,999
- Taxes -€4,744
down €4,744 (-79.9%), from €5,936 to €1,192
- Other operating charges +€3,308
up €3,308 (+324.3%), from €1,020 to €4,328
- Financial charges +€2,124
up €2,124 (+1327.5%), from €160 to €2,284
- Depreciation +€441
up €441 (+242.3%), from €182 to €623
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.
Cash bridge derived
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 | €152,798 | €159,600 | +€6,802 | +4.5% |
| Fixed assets | 21/28 | €1,294 | €1,177 | -€117 | -9.0% |
| Tangible fixed assets | 22/27 | €1,294 | €1,177 | -€117 | -9.0% |
| Plant, machinery and equipment | 23 | €158 | €56 | -€102 | -64.6% |
| Furniture and vehicles | 24 | €1,136 | €1,121 | -€15 | -1.3% |
| Current assets | 29/58 | €151,504 | €158,423 | +€6,919 | +4.6% |
| Stocks and contracts in progress | 3 | €44,531 | €57,869 | +€13,338 | +30.0% |
| Stocks | 30/36 | €44,531 | €57,869 | +€13,338 | +30.0% |
| Amounts receivable within one year | 40/41 | €1,289 | €19,836 | +€18,547 | +1438.9% |
| Trade receivables | 40 | - | €16,703 | +€16,703 | |
| Other amounts receivable | 41 | €1,289 | €3,133 | +€1,844 | +143.1% |
| Cash at bank and in hand | 54/58 | €105,613 | €80,686 | -€24,927 | -23.6% |
| Deferred charges and accrued income | 490/1 | €71 | €32 | -€39 | -54.9% |
| Total equity and liabilities | 10/49 | €152,798 | €159,600 | +€6,802 | +4.5% |
| Equity | 10/15 | €98,335 | €100,907 | +€2,572 | +2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,113 | €7,113 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,113 | €7,113 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,113 | €7,113 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,222 | €90,794 | +€2,572 | +2.9% |
| Amounts payable | 17/49 | €54,463 | €58,693 | +€4,230 | +7.8% |
| Amounts payable within one year | 42/48 | €53,746 | €57,866 | +€4,120 | +7.7% |
| Financial debts | 43 | €9 | €2,673 | +€2,664 | +29600.0% |
| Credit institutions | 430/8 | €9 | €2,673 | +€2,664 | +29600.0% |
| Trade debts | 44 | €33,129 | €30,954 | -€2,175 | -6.6% |
| Suppliers | 440/4 | €33,129 | €30,954 | -€2,175 | -6.6% |
| Taxes, remuneration and social security | 45 | €20,608 | €24,239 | +€3,631 | +17.6% |
| Taxes | 450/3 | €20,608 | €24,239 | +€3,631 | +17.6% |
| Accrued charges and deferred income | 492/3 | €717 | €827 | +€110 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €623 | +€441 | +242.3% |
| Other operating charges | 640/8 | €1,020 | €4,328 | +€3,308 | +324.3% |
| Gross operating margin | 9900 | €28,649 | €10,999 | -€17,650 | -61.6% |
| Operating profit (loss) | 9901 | €27,447 | €6,048 | -€21,399 | -78.0% |
| Financial income | 75/76B | €36 | - | -€36 | |
| Recurring financial income | 75 | €36 | - | -€36 | |
| Financial charges | 65/66B | €160 | €2,284 | +€2,124 | +1327.5% |
| Recurring financial charges | 65 | €160 | €2,284 | +€2,124 | +1327.5% |
| Profit (loss) for the period before taxes | 9903 | €27,323 | €3,764 | -€23,559 | -86.2% |
| Income taxes | 67/77 | €5,936 | €1,192 | -€4,744 | -79.9% |
| Profit (loss) for the period | 9904 | €21,387 | €2,572 | -€18,815 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,387 | €2,572 | -€18,815 | -88.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.