SUPERMARKT JOYTI: 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.
SUPERMARKT JOYTI
Largest movements
- Stocks and contracts -€12,189
down €12,189 (-38.1%), from €31,975 to €19,786
- Tangible fixed assets -€5,750
down €5,750 (-8.7%), from €66,400 to €60,650
of which Land and buildings: -€5,310
- Debts after one year -€10,417
down €10,417 (-92.1%), from €11,308 to €891
- Short-term financial debts -€6,463
down €6,463 (-67.3%), from €9,599 to €3,136
- Other debts -€2,548
down €2,548 (-5.6%), from €45,367 to €42,819
- Gross operating margin -€22,865
down €22,865 (-71.0%), from €32,191 to €9,326
- Other operating charges -€5,007
down €5,007 (-74.1%), from €6,760 to €1,753
- Taxes -€647
no longer reported in 2022 (was €647)
- Depreciation -€445
down €445 (-7.7%), from €5,755 to €5,310
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,454 | €81,261 | -€19,193 | -19.1% |
| Fixed assets | 21/28 | €66,400 | €60,650 | -€5,750 | -8.7% |
| Tangible fixed assets | 22/27 | €66,400 | €60,650 | -€5,750 | -8.7% |
| Land and buildings | 22 | €60,621 | €55,310 | -€5,310 | -8.8% |
| Furniture and vehicles | 24 | €440 | - | -€440 | |
| Other tangible fixed assets | 26 | €5,340 | €5,340 | = | 0.0% |
| Current assets | 29/58 | €34,054 | €20,611 | -€13,443 | -39.5% |
| Stocks and contracts in progress | 3 | €31,975 | €19,786 | -€12,189 | -38.1% |
| Stocks | 30/36 | €31,975 | €19,786 | -€12,189 | -38.1% |
| Amounts receivable within one year | 40/41 | €409 | €101 | -€308 | -75.3% |
| Other amounts receivable | 41 | €409 | €101 | -€308 | -75.3% |
| Cash at bank and in hand | 54/58 | €1,378 | €725 | -€654 | -47.4% |
| Deferred charges and accrued income | 490/1 | €292 | - | -€292 | |
| Total equity and liabilities | 10/49 | €100,454 | €81,261 | -€19,193 | -19.1% |
| Equity | 10/15 | €15,569 | €14,910 | -€659 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,103 | €1,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,103 | €1,103 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,103 | €1,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,135 | -€4,794 | -€659 | -15.9% |
| Amounts payable | 17/49 | €84,885 | €66,352 | -€18,534 | -21.8% |
| Amounts payable after more than one year | 17 | €11,308 | €891 | -€10,417 | -92.1% |
| Financial debts | 170/4 | €11,308 | €891 | -€10,417 | -92.1% |
| Amounts payable within one year | 42/48 | €73,577 | €65,460 | -€8,117 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €9,913 | €10,417 | +€504 | +5.1% |
| Financial debts | 43 | €9,599 | €3,136 | -€6,463 | -67.3% |
| Credit institutions | 430/8 | €9,599 | €3,136 | -€6,463 | -67.3% |
| Trade debts | 44 | €557 | €482 | -€75 | -13.5% |
| Suppliers | 440/4 | €557 | €482 | -€75 | -13.5% |
| Advances received on contracts in progress | 46 | €7,000 | €7,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,141 | €1,607 | +€466 | +40.8% |
| Taxes | 450/3 | €1,141 | €1,607 | +€466 | +40.8% |
| Other amounts payable | 47/48 | €45,367 | €42,819 | -€2,548 | -5.6% |
| Non-recurring operating income | 76A | €425 | - | -€425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,755 | €5,310 | -€445 | -7.7% |
| Other operating charges | 640/8 | €6,760 | €1,753 | -€5,007 | -74.1% |
| Non-recurring operating charges | 66A | €305 | - | -€305 | |
| Gross operating margin | 9900 | €32,191 | €9,326 | -€22,865 | -71.0% |
| Operating profit (loss) | 9901 | €19,371 | €2,263 | -€17,109 | -88.3% |
| Financial charges | 65/66B | €2,652 | €2,922 | +€269 | +10.2% |
| Recurring financial charges | 65 | €2,652 | €2,922 | +€269 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €16,719 | -€659 | -€17,378 | |
| Income taxes | 67/77 | €647 | - | -€647 | |
| Profit (loss) for the period | 9904 | €16,072 | -€659 | -€16,731 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,072 | -€659 | -€16,731 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.