JB COUTURE: 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.
JB COUTURE
Largest movements
- Stocks and contracts +€20,000
up €20,000 (+10.3%), from €195,000 to €215,000
- Receivables within one year +€4,161
new in 2024: €4,161
of which Trade receivables: +€3,364
- Deferred charges and accrued income +€2,502
up €2,502 (+85.4%), from €2,930 to €5,432
- Cash +€2,448
up €2,448 (+108%), from €2,260 to €4,707
mainly Short-term financial debts (+€22,648) and Trade debts (+€16,916)
- Short-term financial debts +€22,648
up €22,648 (+113%), from €19,967 to €42,615
- Other debts -€18,400
down €18,400 (-66.2%), from €27,783 to €9,382
- Trade debts +€16,916
up €16,916 (+38.8%), from €43,580 to €60,495
- Profit (loss) carried forward +€13,779
up €13,779 (+67.7%), from -€20,344 to -€6,565
- Current portion of long-term debt -€4,663
down €4,663 (-26.3%), from €17,700 to €13,037
- Staff costs +€34,400
up €34,400 (+36.7%), from €93,723 to €128,123
- Gross operating margin +€29,387
up €29,387 (+22.9%), from €128,078 to €157,465
- Other operating charges -€10,264
down €10,264 (-86.0%), from €11,933 to €1,670
- Taxes +€3,546
up €3,546 (+92.2%), from €3,847 to €7,393
- Financial income +€1,936
up €1,936 (+391%), from €496 to €2,432
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.
Derived cash bridge
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 | €213,009 | €239,794 | +€26,785 | +12.6% |
| Fixed assets | 21/28 | €12,819 | €10,493 | -€2,327 | -18.1% |
| Tangible fixed assets | 22/27 | €8,034 | €5,708 | -€2,327 | -29.0% |
| Plant, machinery and equipment | 23 | €1,923 | €1,653 | -€270 | -14.0% |
| Furniture and vehicles | 24 | €4,453 | €3,260 | -€1,193 | -26.8% |
| Other tangible fixed assets | 26 | €1,658 | €794 | -€864 | -52.1% |
| Financial fixed assets | 28 | €4,785 | €4,785 | = | 0.0% |
| Current assets | 29/58 | €200,190 | €229,301 | +€29,111 | +14.5% |
| Stocks and contracts in progress | 3 | €195,000 | €215,000 | +€20,000 | +10.3% |
| Stocks | 30/36 | €195,000 | €215,000 | +€20,000 | +10.3% |
| Amounts receivable within one year | 40/41 | - | €4,161 | +€4,161 | |
| Trade receivables | 40 | - | €3,364 | +€3,364 | |
| Other amounts receivable | 41 | - | €797 | +€797 | |
| Cash at bank and in hand | 54/58 | €2,260 | €4,707 | +€2,448 | +108% |
| Deferred charges and accrued income | 490/1 | €2,930 | €5,432 | +€2,502 | +85.4% |
| Total equity and liabilities | 10/49 | €213,009 | €239,794 | +€26,785 | +12.6% |
| Equity | 10/15 | €34,621 | €48,331 | +€13,710 | +39.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,365 | €36,295 | -€70 | -0.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €36,365 | €36,295 | -€70 | -0.2% |
| Profit (loss) carried forward | 14 | -€20,344 | -€6,565 | +€13,779 | +67.7% |
| Amounts payable | 17/49 | €178,388 | €191,463 | +€13,075 | +7.3% |
| Amounts payable after more than one year | 17 | €19,553 | €15,323 | -€4,230 | -21.6% |
| Financial debts | 170/4 | €19,553 | €15,323 | -€4,230 | -21.6% |
| Amounts payable within one year | 42/48 | €158,475 | €176,140 | +€17,665 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €17,700 | €13,037 | -€4,663 | -26.3% |
| Financial debts | 43 | €19,967 | €42,615 | +€22,648 | +113% |
| Credit institutions | 430/8 | €19,967 | €42,615 | +€22,648 | +113% |
| Trade debts | 44 | €43,580 | €60,495 | +€16,916 | +38.8% |
| Suppliers | 440/4 | €43,580 | €60,495 | +€16,916 | +38.8% |
| Taxes, remuneration and social security | 45 | €49,446 | €50,611 | +€1,165 | +2.4% |
| Taxes | 450/3 | €32,948 | €35,489 | +€2,541 | +7.7% |
| Remuneration and social security | 454/9 | €16,498 | €15,122 | -€1,376 | -8.3% |
| Other amounts payable | 47/48 | €27,783 | €9,382 | -€18,400 | -66.2% |
| Accrued charges and deferred income | 492/3 | €360 | €0 | -€360 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €93,723 | €128,123 | +€34,400 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,204 | €2,779 | +€575 | +26.1% |
| Other operating charges | 640/8 | €11,933 | €1,670 | -€10,264 | -86.0% |
| Gross operating margin | 9900 | €128,078 | €157,465 | +€29,387 | +22.9% |
| Operating profit (loss) | 9901 | €20,218 | €24,893 | +€4,675 | +23.1% |
| Financial income | 75/76B | €496 | €2,432 | +€1,936 | +391% |
| Recurring financial income | 75 | €496 | €2,432 | +€1,936 | +391% |
| Financial charges | 65/66B | €4,703 | €6,223 | +€1,520 | +32.3% |
| Recurring financial charges | 65 | €4,703 | €6,223 | +€1,520 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €16,011 | €21,103 | +€5,092 | +31.8% |
| Income taxes | 67/77 | €3,847 | €7,393 | +€3,546 | +92.2% |
| Profit (loss) for the period | 9904 | €12,163 | €13,710 | +€1,546 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,163 | €13,710 | +€1,546 | +12.7% |
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 16 October 2026 via checked.be.