JB Fine Jewellery: what changed
JB Fine Jewellery
Largest movements
- Receivables within one year +€237,362
up €237,362 (+4,694%), from €5,057 to €242,419
of which Trade receivables: +€242,419
- Stocks and contracts +€201,640
up €201,640 (+404%), from €49,854 to €251,493
- Cash +€16,665
up €16,665 (+72.8%), from €22,889 to €39,555
mainly Trade debts (+€260,941) and Net result for the year (+€102,976)
- Trade debts +€260,941
up €260,941 (+1,260%), from €20,711 to €281,652
- Reserves +€102,976
up €102,976 (+214%), from €48,208 to €151,184
- Tax, wage and social debts +€68,966
up €68,966 (+417%), from €16,554 to €85,520
- Accrued charges and deferred income +€18,000
up €18,000 (+360%), from €5,000 to €23,000
- Other debts +€6,646
new in 2025: €6,646
- Gross operating margin +€106,672
up €106,672 (+146%), from €72,949 to €179,621
- Other operating charges +€33,825
up €33,825 (+1,055%), from €3,205 to €37,030
- Taxes +€18,044
up €18,044 (+129%), from €14,038 to €32,082
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,473 | €553,002 | +€457,529 | +479% |
| Fixed assets | 21/28 | €16,713 | €18,030 | +€1,317 | +7.9% |
| Tangible fixed assets | 22/27 | €16,713 | €18,030 | +€1,317 | +7.9% |
| Furniture and vehicles | 24 | €2,484 | €5,454 | +€2,970 | +120% |
| Other tangible fixed assets | 26 | €14,229 | €12,576 | -€1,653 | -11.6% |
| Current assets | 29/58 | €78,760 | €534,972 | +€456,212 | +579% |
| Stocks and contracts in progress | 3 | €49,854 | €251,493 | +€201,640 | +404% |
| Stocks | 30/36 | €49,854 | €251,493 | +€201,640 | +404% |
| Amounts receivable within one year | 40/41 | €5,057 | €242,419 | +€237,362 | +4,694% |
| Trade receivables | 40 | - | €242,419 | +€242,419 | |
| Other amounts receivable | 41 | €5,057 | €0 | -€5,057 | -100% |
| Cash at bank and in hand | 54/58 | €22,889 | €39,555 | +€16,665 | +72.8% |
| Deferred charges and accrued income | 490/1 | €960 | €1,505 | +€545 | +56.8% |
| Total equity and liabilities | 10/49 | €95,473 | €553,002 | +€457,529 | +479% |
| Equity | 10/15 | €53,208 | €156,184 | +€102,976 | +194% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,208 | €151,184 | +€102,976 | +214% |
| Distributable reserves | 133 | €48,208 | €151,184 | +€102,976 | +214% |
| Amounts payable | 17/49 | €42,265 | €396,818 | +€354,553 | +839% |
| Amounts payable within one year | 42/48 | €37,265 | €373,818 | +€336,553 | +903% |
| Trade debts | 44 | €20,711 | €281,652 | +€260,941 | +1,260% |
| Suppliers | 440/4 | €20,711 | €281,652 | +€260,941 | +1,260% |
| Taxes, remuneration and social security | 45 | €16,554 | €85,520 | +€68,966 | +417% |
| Taxes | 450/3 | €16,554 | €85,520 | +€68,966 | +417% |
| Other amounts payable | 47/48 | - | €6,646 | +€6,646 | |
| Accrued charges and deferred income | 492/3 | €5,000 | €23,000 | +€18,000 | +360% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,212 | €2,959 | -€253 | -7.9% |
| Other operating charges | 640/8 | €3,205 | €37,030 | +€33,825 | +1,055% |
| Non-recurring operating charges | 66A | - | €288 | +€288 | |
| Gross operating margin | 9900 | €72,949 | €179,621 | +€106,672 | +146% |
| Operating profit (loss) | 9901 | €66,532 | €139,343 | +€72,811 | +109% |
| Financial income | 75/76B | €170 | €985 | +€814 | +478% |
| Recurring financial income | 75 | €170 | €985 | +€814 | +478% |
| Financial charges | 65/66B | €4,456 | €5,270 | +€813 | +18.3% |
| Recurring financial charges | 65 | €4,456 | €5,270 | +€813 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €62,246 | €135,058 | +€72,812 | +117% |
| Income taxes | 67/77 | €14,038 | €32,082 | +€18,044 | +129% |
| Profit (loss) for the period | 9904 | €48,208 | €102,976 | +€54,768 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €48,208 | €102,976 | +€54,768 | +114% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.