JUST ENJOY: 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.
JUST ENJOY
Largest movements
- Tangible fixed assets -€27,395
down €27,395 (-5.2%), from €529,647 to €502,252
of which Land and buildings: -€26,779
- Cash -€12,557
down €12,557 (-47.1%), from €26,658 to €14,101
mainly Net result for the year (-€24,335) and Debts after one year (-€22,030)
- Profit (loss) carried forward -€24,335
down €24,335 (-52.8%), from €46,121 to €21,786
- Debts after one year -€22,030
down €22,030 (-7.1%), from €310,026 to €287,996
- Other debts +€12,208
up €12,208 (+5.4%), from €224,865 to €237,073
- Accrued charges and deferred income -€10,800
no longer reported in 2023 (was €10,800)
- Gross operating margin -€24,295
down €24,295 (-57.9%), from €41,953 to €17,659
- Financial charges -€1,790
down €1,790 (-12.9%), from €13,826 to €12,036
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €729,968 | €689,377 | -€40,590 | -5.6% |
| Fixed assets | 21/28 | €530,122 | €502,727 | -€27,395 | -5.2% |
| Tangible fixed assets | 22/27 | €529,647 | €502,252 | -€27,395 | -5.2% |
| Land and buildings | 22 | €526,176 | €499,398 | -€26,779 | -5.1% |
| Furniture and vehicles | 24 | €3,471 | €2,855 | -€617 | -17.8% |
| Financial fixed assets | 28 | €475 | €475 | = | 0.0% |
| Current assets | 29/58 | €199,845 | €186,650 | -€13,195 | -6.6% |
| Amounts receivable within one year | 40/41 | €171,853 | €171,233 | -€619 | -0.4% |
| Trade receivables | 40 | €152,295 | €151,675 | -€619 | -0.4% |
| Other amounts receivable | 41 | €19,558 | €19,558 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,658 | €14,101 | -€12,557 | -47.1% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,316 | -€18 | -1.4% |
| Total equity and liabilities | 10/49 | €729,968 | €689,377 | -€40,590 | -5.6% |
| Equity | 10/15 | €60,181 | €35,846 | -€24,335 | -40.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,121 | €21,786 | -€24,335 | -52.8% |
| Amounts payable | 17/49 | €669,787 | €653,532 | -€16,255 | -2.4% |
| Amounts payable after more than one year | 17 | €310,026 | €287,996 | -€22,030 | -7.1% |
| Financial debts | 170/4 | €310,026 | €287,996 | -€22,030 | -7.1% |
| Amounts payable within one year | 42/48 | €348,961 | €365,536 | +€16,575 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €21,324 | €22,030 | +€706 | +3.3% |
| Trade debts | 44 | €96,603 | €95,239 | -€1,364 | -1.4% |
| Suppliers | 440/4 | €96,603 | €95,239 | -€1,364 | -1.4% |
| Taxes, remuneration and social security | 45 | €6,169 | €11,194 | +€5,025 | +81.5% |
| Taxes | 450/3 | €3,960 | €8,961 | +€5,001 | +126% |
| Remuneration and social security | 454/9 | €2,209 | €2,233 | +€24 | +1.1% |
| Other amounts payable | 47/48 | €224,865 | €237,073 | +€12,208 | +5.4% |
| Accrued charges and deferred income | 492/3 | €10,800 | - | -€10,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,770 | €27,958 | +€188 | +0.7% |
| Other operating charges | 640/8 | €1,411 | €1,703 | +€292 | +20.7% |
| Gross operating margin | 9900 | €41,953 | €17,659 | -€24,295 | -57.9% |
| Operating profit (loss) | 9901 | €12,772 | -€12,003 | -€24,775 | |
| Financial income | 75/76B | €33 | €2 | -€30 | -93.5% |
| Recurring financial income | 75 | €33 | €2 | -€30 | -93.5% |
| Financial charges | 65/66B | €13,826 | €12,036 | -€1,790 | -12.9% |
| Recurring financial charges | 65 | €13,826 | €12,036 | -€1,790 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,021 | -€24,036 | -€23,015 | -2,253% |
| Income taxes | 67/77 | €615 | €299 | -€317 | -51.5% |
| Profit (loss) for the period | 9904 | -€1,636 | -€24,335 | -€22,699 | -1,387% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,636 | -€24,335 | -€22,699 | -1,387% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.