JABU: 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.
What changed
JABU
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€109,719
2025 · €119,544-€9,825
Equity
€1.0m
2025 · €893,295+€109,719
Cash
€192,852
2025 · €57,204+€135,648
Balance sheet total
€2.9m
2025 · €2.8m+€131,223
Largest movements
Assets
- Cash +€135,648
up €135,648 (+237%), from €57,204 to €192,852
mainly Depreciation (+€158,711) and Net result for the year (+€109,719)
- Tangible fixed assets -€132,955
down €132,955 (-21.0%), from €631,762 to €498,807
of which Other tangible fixed assets: -€76,235
- Stocks and contracts +€86,538
up €86,538 (+21.2%), from €408,440 to €494,978
Equity and liabilities
- Profit (loss) carried forward +€109,719
up €109,719 (+20.2%), from €542,612 to €652,331
- Trade debts +€68,227
up €68,227 (+4.4%), from €1.5m to €1.6m
- Provisions -€32,767
no longer reported in 2026 (was €32,767)
Income statement
- Depreciation +€81,332
up €81,332 (+105%), from €77,380 to €158,711
- Staff costs -€34,980
down €34,980 (-3.3%), from €1.1m to €1.0m
- Provisions -€32,767
new in 2026: -€32,767
From the 2025 result to the 2026 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.
Result 2025
€119,544
Gross operating margin
+€8,595
Staff costs
+€34,980
Depreciation
-€81,332
Provisions
+€32,767
Other operating charges
+€4,646
Financial income
-€9,562
Financial charges
+€81
Result 2026
€109,719
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€186,828
Investment
-€51,180
Financing
€0
Cash 2025
€57,204
From operations (derived)
+€186,828
Net result for the year
+€109,719
Depreciation
+€158,711
Stocks and contracts
-€86,538
Receivables within one year
-€20,090
Deferred charges and accrued income
+€3,522
Provisions
-€32,767
Trade debts
+€68,227
Tax, wage and social debts
-€20,264
Other debts
+€373
Accrued charges and deferred income
+€5,935
Investment (derived)
-€51,180
Investment in fixed assets (net)
-€51,180
Cash 2026
€192,852
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,773,120 | €2,904,343 | +€131,223 | +4.7% |
| Fixed assets | 21/28 | €787,712 | €680,181 | -€107,531 | -13.7% |
| Tangible fixed assets | 22/27 | €631,762 | €498,807 | -€132,955 | -21.0% |
| Plant, machinery and equipment | 23 | €24,381 | €22,179 | -€2,203 | -9.0% |
| Furniture and vehicles | 24 | €199,227 | €133,293 | -€65,934 | -33.1% |
| Other tangible fixed assets | 26 | €400,022 | €323,787 | -€76,235 | -19.1% |
| Assets under construction and advance payments | 27 | €8,132 | €19,548 | +€11,416 | +140% |
| Financial fixed assets | 28 | €155,950 | €181,375 | +€25,424 | +16.3% |
| Current assets | 29/58 | €1,985,408 | €2,224,162 | +€238,754 | +12.0% |
| Stocks and contracts in progress | 3 | €408,440 | €494,978 | +€86,538 | +21.2% |
| Stocks | 30/36 | €408,440 | €494,978 | +€86,538 | +21.2% |
| Amounts receivable within one year | 40/41 | €1,301,850 | €1,321,939 | +€20,090 | +1.5% |
| Trade receivables | 40 | €10,502 | €6,608 | -€3,894 | -37.1% |
| Other amounts receivable | 41 | €1,291,347 | €1,315,331 | +€23,984 | +1.9% |
| Cash at bank and in hand | 54/58 | €57,204 | €192,852 | +€135,648 | +237% |
| Deferred charges and accrued income | 490/1 | €217,914 | €214,393 | -€3,522 | -1.6% |
| Total equity and liabilities | 10/49 | €2,773,120 | €2,904,343 | +€131,223 | +4.7% |
| Equity | 10/15 | €893,295 | €1,003,014 | +€109,719 | +12.3% |
| Contributions | 10/11 | €236,750 | €236,750 | = | 0.0% |
| Reserves | 13 | €113,933 | €113,933 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,675 | €23,675 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,675 | €23,675 | = | 0.0% |
| Distributable reserves | 133 | €90,258 | €90,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | €542,612 | €652,331 | +€109,719 | +20.2% |
| Provisions and deferred taxes | 16 | €32,767 | - | -€32,767 | |
| Provisions for liabilities and charges | 160/5 | €32,767 | - | -€32,767 | |
| Other liabilities and charges | 164/5 | €32,767 | - | -€32,767 | |
| Amounts payable | 17/49 | €1,847,058 | €1,901,329 | +€54,271 | +2.9% |
| Amounts payable within one year | 42/48 | €1,820,136 | €1,868,472 | +€48,336 | +2.7% |
| Trade debts | 44 | €1,540,098 | €1,608,325 | +€68,227 | +4.4% |
| Suppliers | 440/4 | €1,540,098 | €1,608,325 | +€68,227 | +4.4% |
| Taxes, remuneration and social security | 45 | €279,896 | €259,633 | -€20,264 | -7.2% |
| Taxes | 450/3 | €105,262 | €104,195 | -€1,067 | -1.0% |
| Remuneration and social security | 454/9 | €174,634 | €155,438 | -€19,197 | -11.0% |
| Other amounts payable | 47/48 | €141 | €514 | +€373 | +264% |
| Accrued charges and deferred income | 492/3 | €26,922 | €32,857 | +€5,935 | +22.0% |
| Remuneration, social security and pensions | 62 | €1,071,248 | €1,036,268 | -€34,980 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,380 | €158,711 | +€81,332 | +105% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€32,767 | -€32,767 | |
| Other operating charges | 640/8 | €10,392 | €5,746 | -€4,646 | -44.7% |
| Gross operating margin | 9900 | €1,258,791 | €1,267,387 | +€8,595 | +0.7% |
| Operating profit (loss) | 9901 | €99,772 | €99,429 | -€343 | -0.3% |
| Financial income | 75/76B | €20,146 | €10,584 | -€9,562 | -47.5% |
| Recurring financial income | 75 | €20,146 | €10,584 | -€9,562 | -47.5% |
| Financial charges | 65/66B | €375 | €294 | -€81 | -21.6% |
| Recurring financial charges | 65 | €375 | €294 | -€81 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €119,544 | €109,719 | -€9,825 | -8.2% |
| Profit (loss) for the period | 9904 | €119,544 | €109,719 | -€9,825 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €119,544 | €109,719 | -€9,825 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.