JACA RETAIL: what changed
Two fiscal 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.
JACA RETAIL
Largest movements
- Tangible fixed assets -€24,767
down €24,767 (-26.3%), from €94,051 to €69,285
of which Other tangible fixed assets: -€24,212
- Cash -€16,913
down €16,913 (-31.7%), from €53,289 to €36,375
mainly Other debts (-€79,762) and Debts after one year (-€34,616)
- Stocks and contracts -€10,839
down €10,839 (-12.7%), from €85,213 to €74,375
- Receivables within one year -€10,792
down €10,792 (-49.5%), from €21,813 to €11,021
of which Other amounts receivable: -€11,159
- Other debts -€79,762
down €79,762 (-99.0%), from €80,533 to €771
- Debts after one year -€34,616
down €34,616 (-100.0%), from €34,616 to €0
- Profit (loss) carried forward +€31,060
up €31,060 (+37.6%), from -€82,556 to -€51,496
- Trade debts +€13,499
up €13,499 (+11.7%), from €115,237 to €128,736
- Tax, wage and social debts +€13,056
up €13,056 (+70.3%), from €18,566 to €31,622
of which Taxes: +€14,268
- Gross operating margin +€28,403
up €28,403 (+21.3%), from €133,062 to €161,466
- Financial charges -€2,462
down €2,462 (-23.8%), from €10,354 to €7,893
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,511 | €194,249 | -€63,262 | -24.6% |
| Fixed assets | 21/28 | €94,511 | €69,745 | -€24,767 | -26.2% |
| Tangible fixed assets | 22/27 | €94,051 | €69,285 | -€24,767 | -26.3% |
| Furniture and vehicles | 24 | €1,202 | €647 | -€555 | -46.2% |
| Other tangible fixed assets | 26 | €92,849 | €68,638 | -€24,212 | -26.1% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €163,000 | €124,504 | -€38,496 | -23.6% |
| Stocks and contracts in progress | 3 | €85,213 | €74,375 | -€10,839 | -12.7% |
| Stocks | 30/36 | €85,213 | €74,375 | -€10,839 | -12.7% |
| Amounts receivable within one year | 40/41 | €21,813 | €11,021 | -€10,792 | -49.5% |
| Trade receivables | 40 | €10,654 | €11,021 | +€367 | +3.4% |
| Other amounts receivable | 41 | €11,159 | €0 | -€11,159 | -100.0% |
| Cash at bank and in hand | 54/58 | €53,289 | €36,375 | -€16,913 | -31.7% |
| Deferred charges and accrued income | 490/1 | €2,685 | €2,734 | +€49 | +1.8% |
| Total equity and liabilities | 10/49 | €257,511 | €194,249 | -€63,262 | -24.6% |
| Equity | 10/15 | -€32,556 | -€1,496 | +€31,060 | +95.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,556 | -€51,496 | +€31,060 | +37.6% |
| Amounts payable | 17/49 | €290,068 | €195,745 | -€94,323 | -32.5% |
| Amounts payable after more than one year | 17 | €34,616 | €0 | -€34,616 | -100.0% |
| Financial debts | 170/4 | €34,616 | €0 | -€34,616 | -100.0% |
| Amounts payable within one year | 42/48 | €255,452 | €195,745 | -€59,707 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €41,116 | €34,616 | -€6,500 | -15.8% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €115,237 | €128,736 | +€13,499 | +11.7% |
| Suppliers | 440/4 | €115,237 | €128,736 | +€13,499 | +11.7% |
| Taxes, remuneration and social security | 45 | €18,566 | €31,622 | +€13,056 | +70.3% |
| Taxes | 450/3 | €5,064 | €19,331 | +€14,268 | +281.8% |
| Remuneration and social security | 454/9 | €13,502 | €12,290 | -€1,212 | -9.0% |
| Other amounts payable | 47/48 | €80,533 | €771 | -€79,762 | -99.0% |
| Remuneration, social security and pensions | 62 | €97,269 | €98,510 | +€1,242 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,313 | €24,767 | -€546 | -2.2% |
| Other operating charges | 640/8 | €387 | €425 | +€37 | +9.7% |
| Gross operating margin | 9900 | €133,062 | €161,466 | +€28,403 | +21.3% |
| Operating profit (loss) | 9901 | €10,093 | €37,764 | +€27,671 | +274.2% |
| Financial income | 75/76B | €2,108 | €1,190 | -€918 | -43.6% |
| Recurring financial income | 75 | €2,108 | €1,190 | -€918 | -43.6% |
| Financial charges | 65/66B | €10,354 | €7,893 | -€2,462 | -23.8% |
| Recurring financial charges | 65 | €10,354 | €7,893 | -€2,462 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €1,846 | €31,060 | +€29,214 | +1582.2% |
| Profit (loss) for the period | 9904 | €1,846 | €31,060 | +€29,214 | +1582.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,846 | €31,060 | +€29,214 | +1582.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.