Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

J&B : revenue, balance sheet and financial ratios

J&B is a French company founded 5 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in LE HAVRE (76600), this company of category PME shows in 2025 a net income negative of -5 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - J&B (SIREN 885206300)
Indicator 2025 2024 2023 2022 2021
Revenue N/C N/C N/C N/C N/C
Net income -5 450 € 44 603 € 92 487 € 69 773 € 147 563 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, J&B records a net loss of 5 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 450 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

87.103%

Financial autonomy (2025) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

44.569%

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

43.2%

Solvency indicators evolution
J&B

Sector positioning

Debt ratio
87.1 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average

In 2025, the debt ratio of J&B (87.10) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
44.57% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average

In 2025, the financial autonomy of J&B (44.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 132.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

132.527

Liquidity indicators evolution
J&B

Sector positioning

Liquidity ratio
132.53 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Average -12 pts over 3 years

In 2025, the liquidity ratio of J&B (132.53) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Positioning of J&B in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Similar companies (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare J&B with other companies in the same sector:

Frequently asked questions about J&B

What is the revenue of J&B ?

The revenue of J&B is not publicly disclosed (confidential accounts filed with INPI).

Is J&B profitable?

J&B recorded a net loss in 2025.

Where is the headquarters of J&B ?

The headquarters of J&B is located in LE HAVRE (76600), in the department Seine-Maritime.

Where to find the tax return of J&B ?

The tax return of J&B is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does J&B operate?

J&B operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.