JuSt books: what changed
What changed
JuSt books
NACE 47.610, Retail trade
filed annual accounts (NBB)
Net result for the year
€2,469
2024 · -€13,651+€16,120
Equity
-€13,607
2024 · -€16,076+€2,469
Cash
€5,788
2024 · €769+€5,019
Balance sheet total
€83,474
2024 · €83,672-€198
Largest movements
Assets
- Intangible fixed assets -€9,395
down €9,395 (-13.9%), from €67,817 to €58,422
- Cash +€5,019
up €5,019 (+653%), from €769 to €5,788
mainly Depreciation (+€9,741) and Tax, wage and social debts (+€6,543)
- Deferred charges and accrued income +€4,051
up €4,051 (+261%), from €1,554 to €5,605
Equity and liabilities
- Debts after one year -€9,773
down €9,773 (-16.7%), from €58,641 to €48,869
- Tax, wage and social debts +€6,543
up €6,543 (+40.8%), from €16,028 to €22,571
of which Taxes: +€4,499
- Profit (loss) carried forward +€2,469
up €2,469 (+13.7%), from -€18,076 to -€15,607
- Accrued charges and deferred income +€1,527
up €1,527 (+48.6%), from €3,141 to €4,668
Income statement
- Turnover -€169,511
no longer reported in 2025 (was €169,511)
- Purchases and services -€103,445
no longer reported in 2025 (was €103,445)
- Gross operating margin +€10,577
up €10,577 (+13.5%), from €78,555 to €89,132
- Staff costs +€3,738
up €3,738 (+5.5%), from €68,404 to €72,142
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€13,651
Gross operating margin
+€10,577
Staff costs
-€3,738
Other operating charges
+€649
Other operating items
+€8,420
Financial income
+€147
Financial charges
+€66
Taxes
-€1
Result 2025
€2,469
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€15,159
Investment
€0
Financing
-€10,140
Cash 2024
€769
From operations (derived)
+€15,159
Net result for the year
+€2,469
Depreciation
+€9,741
Receivables within one year
-€474
Deferred charges and accrued income
-€4,051
Trade debts
-€597
Tax, wage and social debts
+€6,543
Accrued charges and deferred income
+€1,527
Financing
-€10,140
Debts after one year
-€9,773
Current portion of long-term debt
-€367
Cash 2025
€5,788
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,672 | €83,474 | -€198 | -0.2% |
| Fixed assets | 21/28 | €68,913 | €59,172 | -€9,741 | -14.1% |
| Intangible fixed assets | 21 | €67,817 | €58,422 | -€9,395 | -13.9% |
| Tangible fixed assets | 22/27 | €1,096 | €750 | -€347 | -31.6% |
| Plant, machinery and equipment | 23 | €1,096 | €750 | -€347 | -31.6% |
| Current assets | 29/58 | €14,758 | €24,302 | +€9,544 | +64.7% |
| Amounts receivable within one year | 40/41 | €12,436 | €12,909 | +€474 | +3.8% |
| Trade receivables | 40 | €7,390 | €5,851 | -€1,539 | -20.8% |
| Other amounts receivable | 41 | €5,046 | €7,058 | +€2,013 | +39.9% |
| Cash at bank and in hand | 54/58 | €769 | €5,788 | +€5,019 | +653% |
| Deferred charges and accrued income | 490/1 | €1,554 | €5,605 | +€4,051 | +261% |
| Total equity and liabilities | 10/49 | €83,672 | €83,474 | -€198 | -0.2% |
| Equity | 10/15 | -€16,076 | -€13,607 | +€2,469 | +15.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,076 | -€15,607 | +€2,469 | +13.7% |
| Amounts payable | 17/49 | €99,747 | €97,081 | -€2,667 | -2.7% |
| Amounts payable after more than one year | 17 | €58,641 | €48,869 | -€9,773 | -16.7% |
| Financial debts | 170/4 | €58,641 | €48,869 | -€9,773 | -16.7% |
| Amounts payable within one year | 42/48 | €37,965 | €43,544 | +€5,579 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €10,140 | €9,772 | -€367 | -3.6% |
| Trade debts | 44 | €11,797 | €11,201 | -€597 | -5.1% |
| Suppliers | 440/4 | €11,797 | €11,201 | -€597 | -5.1% |
| Taxes, remuneration and social security | 45 | €16,028 | €22,571 | +€6,543 | +40.8% |
| Taxes | 450/3 | €5,896 | €10,394 | +€4,499 | +76.3% |
| Remuneration and social security | 454/9 | €10,133 | €12,177 | +€2,044 | +20.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,141 | €4,668 | +€1,527 | +48.6% |
| Turnover | 70 | €169,511 | - | -€169,511 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,445 | - | -€103,445 | |
| Remuneration, social security and pensions | 62 | €68,404 | €72,142 | +€3,738 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,741 | €9,741 | = | 0.0% |
| Other operating charges | 640/8 | €1,595 | €946 | -€649 | -40.7% |
| Non-recurring operating charges | 66A | €8,420 | €0 | -€8,420 | -100% |
| Gross operating margin | 9900 | €78,555 | €89,132 | +€10,577 | +13.5% |
| Operating profit (loss) | 9901 | -€9,606 | €6,302 | +€15,908 | |
| Financial income | 75/76B | €160 | €307 | +€147 | +91.6% |
| Recurring financial income | 75 | €160 | €307 | +€147 | +91.6% |
| Financial charges | 65/66B | €4,078 | €4,013 | -€66 | -1.6% |
| Recurring financial charges | 65 | €4,078 | €4,013 | -€66 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,524 | €2,597 | +€16,121 | |
| Income taxes | 67/77 | €127 | €128 | +€1 | +1.1% |
| Profit (loss) for the period | 9904 | -€13,651 | €2,469 | +€16,120 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,651 | €2,469 | +€16,120 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.