JDBL Retail 1650: what changed
JDBL Retail 1650
Largest movements
- Cash +€521,310
up €521,310 (+81.8%), from €637,512 to €1.2m
mainly Net result for the year (+€815,123) and Tax, wage and social debts (+€564,679)
- Current investments +€350,000
up €350,000 (+38.9%), from €900,000 to €1.3m
- Receivables within one year +€199,911
up €199,911 (+83.7%), from €238,845 to €438,757
of which Trade receivables: +€183,376
- Stocks and contracts -€171,227
down €171,227 (-18.4%), from €928,168 to €756,942
- Intangible fixed assets -€85,033
down €85,033 (-12.2%), from €699,810 to €614,777
- Reserves +€815,123
up €815,123 (+861%), from €94,642 to €909,765
of which Distributable reserves: +€440,433
- Tax, wage and social debts +€564,679
up €564,679 (+182%), from €309,529 to €874,208
of which Taxes: +€293,550
- Trade debts -€222,194
down €222,194 (-12.4%), from €1.8m to €1.6m
- Other debts -€130,509
down €130,509 (-56.3%), from €231,747 to €101,238
- Accrued charges and deferred income -€103,063
down €103,063 (-64.0%), from €160,992 to €57,929
- Gross operating margin +€1.6m
up €1.6m (+59.2%), from €2.7m to €4.2m
- Staff costs +€747,552
up €747,552 (+33.2%), from €2.3m to €3.0m
- Taxes +€249,183
up €249,183 (+657%), from €37,917 to €287,100
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 | €3,414,823 | €4,267,835 | +€853,012 | +25.0% |
| Fixed assets | 21/28 | €706,282 | €659,829 | -€46,454 | -6.6% |
| Intangible fixed assets | 21 | €699,810 | €614,777 | -€85,033 | -12.2% |
| Tangible fixed assets | 22/27 | €6,472 | €45,052 | +€38,579 | +596% |
| Plant, machinery and equipment | 23 | €5,571 | €41,326 | +€35,755 | +642% |
| Furniture and vehicles | 24 | €902 | €3,726 | +€2,824 | +313% |
| Current assets | 29/58 | €2,708,541 | €3,608,007 | +€899,466 | +33.2% |
| Stocks and contracts in progress | 3 | €928,168 | €756,942 | -€171,227 | -18.4% |
| Stocks | 30/36 | €928,168 | €756,942 | -€171,227 | -18.4% |
| Amounts receivable within one year | 40/41 | €238,845 | €438,757 | +€199,911 | +83.7% |
| Trade receivables | 40 | €205,782 | €389,158 | +€183,376 | +89.1% |
| Other amounts receivable | 41 | €33,063 | €49,598 | +€16,535 | +50.0% |
| Current investments | 50/53 | €900,000 | €1,250,000 | +€350,000 | +38.9% |
| Cash at bank and in hand | 54/58 | €637,512 | €1,158,823 | +€521,310 | +81.8% |
| Deferred charges and accrued income | 490/1 | €4,014 | €3,486 | -€528 | -13.2% |
| Total equity and liabilities | 10/49 | €3,414,823 | €4,267,835 | +€853,012 | +25.0% |
| Equity | 10/15 | €594,702 | €1,409,825 | +€815,123 | +137% |
| Contributions | 10/11 | €500,060 | €500,060 | = | 0.0% |
| Reserves | 13 | €94,642 | €909,765 | +€815,123 | +861% |
| Tax-exempt reserves | 132 | - | €374,690 | +€374,690 | |
| Distributable reserves | 133 | €94,642 | €535,075 | +€440,433 | +465% |
| Amounts payable | 17/49 | €2,820,121 | €2,858,011 | +€37,890 | +1.3% |
| Amounts payable after more than one year | 17 | €258,169 | €184,271 | -€73,898 | -28.6% |
| Financial debts | 170/4 | €258,169 | €184,271 | -€73,898 | -28.6% |
| Amounts payable within one year | 42/48 | €2,400,960 | €2,615,811 | +€214,851 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €71,023 | €73,898 | +€2,875 | +4.0% |
| Trade debts | 44 | €1,788,661 | €1,566,466 | -€222,194 | -12.4% |
| Suppliers | 440/4 | €1,788,661 | €1,566,466 | -€222,194 | -12.4% |
| Taxes, remuneration and social security | 45 | €309,529 | €874,208 | +€564,679 | +182% |
| Taxes | 450/3 | €49,869 | €343,420 | +€293,550 | +589% |
| Remuneration and social security | 454/9 | €259,659 | €530,788 | +€271,129 | +104% |
| Other amounts payable | 47/48 | €231,747 | €101,238 | -€130,509 | -56.3% |
| Accrued charges and deferred income | 492/3 | €160,992 | €57,929 | -€103,063 | -64.0% |
| Remuneration, social security and pensions | 62 | €2,252,045 | €2,999,597 | +€747,552 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,752 | €89,457 | +€29,705 | +49.7% |
| Other operating charges | 640/8 | €40,188 | €16,300 | -€23,888 | -59.4% |
| Gross operating margin | 9900 | €2,664,705 | €4,242,283 | +€1.6m | +59.2% |
| Operating profit (loss) | 9901 | €312,720 | €1,136,930 | +€824,210 | +264% |
| Financial income | 75/76B | €19,518 | €25,575 | +€6,057 | +31.0% |
| Recurring financial income | 75 | €19,518 | €25,575 | +€6,057 | +31.0% |
| Financial charges | 65/66B | €49,678 | €60,282 | +€10,604 | +21.3% |
| Recurring financial charges | 65 | €49,678 | €60,282 | +€10,604 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €282,560 | €1,102,223 | +€819,663 | +290% |
| Income taxes | 67/77 | €37,917 | €287,100 | +€249,183 | +657% |
| Profit (loss) for the period | 9904 | €244,642 | €815,123 | +€570,480 | +233% |
| Transfer to tax-exempt reserves | 689 | - | €374,690 | +€374,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €244,642 | €440,433 | +€195,790 | +80.0% |
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.