NjamShop: 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.
NjamShop
Largest movements
- Cash -€11,323
down €11,323 (-51.1%), from €22,170 to €10,847
mainly Net result for the year (-€32,773) and Receivables within one year (-€938)
- Tangible fixed assets -€4,552
down €4,552 (-25.1%), from €18,137 to €13,585
of which Plant, machinery and equipment: -€3,058
- Receivables within one year +€938
up €938 (+24.8%), from €3,775 to €4,713
of which Trade receivables: +€672
- Profit (loss) carried forward -€32,773
down €32,773 (-36.2%), from -€90,536 to -€123,309
- Trade debts +€12,868
up €12,868 (+3468.5%), from €371 to €13,239
- Other debts +€4,802
up €4,802 (+4.2%), from €114,135 to €118,937
- Gross operating margin +€13,862
up €13,862 (+35.0%), from -€39,560 to -€25,698
- Depreciation -€1,649
down €1,649 (-25.4%), from €6,500 to €4,851
- Other operating charges -€1,314
down €1,314 (-42.4%), from €3,100 to €1,786
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 | €44,859 | €29,622 | -€15,237 | -34.0% |
| Formation expenses | 20 | €777 | €477 | -€300 | -38.6% |
| Fixed assets | 21/28 | €18,137 | €13,585 | -€4,552 | -25.1% |
| Tangible fixed assets | 22/27 | €18,137 | €13,585 | -€4,552 | -25.1% |
| Plant, machinery and equipment | 23 | €3,110 | €52 | -€3,058 | -98.3% |
| Furniture and vehicles | 24 | €15,027 | €13,533 | -€1,494 | -9.9% |
| Current assets | 29/58 | €25,945 | €15,560 | -€10,385 | -40.0% |
| Amounts receivable within one year | 40/41 | €3,775 | €4,713 | +€938 | +24.8% |
| Trade receivables | 40 | - | €672 | +€672 | |
| Other amounts receivable | 41 | €3,775 | €4,041 | +€266 | +7.0% |
| Cash at bank and in hand | 54/58 | €22,170 | €10,847 | -€11,323 | -51.1% |
| Total equity and liabilities | 10/49 | €44,859 | €29,622 | -€15,237 | -34.0% |
| Equity | 10/15 | -€71,476 | -€104,249 | -€32,773 | -45.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,536 | -€123,309 | -€32,773 | -36.2% |
| Amounts payable | 17/49 | €116,335 | €133,871 | +€17,536 | +15.1% |
| Amounts payable within one year | 42/48 | €115,018 | €132,688 | +€17,670 | +15.4% |
| Trade debts | 44 | €371 | €13,239 | +€12,868 | +3468.5% |
| Suppliers | 440/4 | €371 | €13,239 | +€12,868 | +3468.5% |
| Taxes, remuneration and social security | 45 | €512 | €512 | = | 0.0% |
| Taxes | 450/3 | €512 | €512 | = | 0.0% |
| Other amounts payable | 47/48 | €114,135 | €118,937 | +€4,802 | +4.2% |
| Accrued charges and deferred income | 492/3 | €1,317 | €1,183 | -€134 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,500 | €4,851 | -€1,649 | -25.4% |
| Other operating charges | 640/8 | €3,100 | €1,786 | -€1,314 | -42.4% |
| Gross operating margin | 9900 | -€39,560 | -€25,698 | +€13,862 | +35.0% |
| Operating profit (loss) | 9901 | -€49,160 | -€32,335 | +€16,825 | +34.2% |
| Financial charges | 65/66B | €711 | €438 | -€273 | -38.4% |
| Recurring financial charges | 65 | €711 | €438 | -€273 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,871 | -€32,773 | +€17,098 | +34.3% |
| Profit (loss) for the period | 9904 | -€49,871 | -€32,773 | +€17,098 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,871 | -€32,773 | +€17,098 | +34.3% |
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 11 October 2026 via checked.be.