J&M BOUW: what changed
J&M BOUW
Largest movements
- Cash -€71,521
no longer reported in 2025 (was €71,521)
mainly Receivables within one year (-€57,292) and Net result for the year (-€16,628)
- Receivables within one year +€57,292
up €57,292 (+41.9%), from €136,651 to €193,943
of which Trade receivables: +€65,920
- Tangible fixed assets +€12,174
up €12,174 (+308%), from €3,948 to €16,122
of which Furniture and vehicles: +€12,404
- Deferred charges and accrued income +€6,137
new in 2025: €6,137
- Other debts +€33,000
new in 2025: €33,000
- Profit (loss) carried forward -€16,628
down €16,628 (-10.9%), from €152,457 to €135,828
- Tax, wage and social debts -€16,176
down €16,176 (-57.9%), from €27,919 to €11,743
of which Taxes: -€24,471
- Short-term financial debts +€5,057
new in 2025: €5,057
- Trade debts -€3,202
down €3,202 (-63.7%), from €5,025 to €1,823
- Gross operating margin -€20,846
down €20,846, from €7,304 to -€13,542
- Taxes -€1,885
down €1,885 (-92.9%), from €2,029 to €144
- Depreciation +€441
up €441 (+30.7%), from €1,436 to €1,877
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 | €212,211 | €216,292 | +€4,081 | +1.9% |
| Fixed assets | 21/28 | €4,038 | €16,212 | +€12,174 | +301% |
| Tangible fixed assets | 22/27 | €3,948 | €16,122 | +€12,174 | +308% |
| Plant, machinery and equipment | 23 | €230 | - | -€230 | |
| Furniture and vehicles | 24 | €3,718 | €16,122 | +€12,404 | +334% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €208,173 | €200,080 | -€8,092 | -3.9% |
| Amounts receivable within one year | 40/41 | €136,651 | €193,943 | +€57,292 | +41.9% |
| Trade receivables | 40 | €99,206 | €165,126 | +€65,920 | +66.4% |
| Other amounts receivable | 41 | €37,445 | €28,817 | -€8,628 | -23.0% |
| Cash at bank and in hand | 54/58 | €71,521 | - | -€71,521 | |
| Deferred charges and accrued income | 490/1 | - | €6,137 | +€6,137 | |
| Total equity and liabilities | 10/49 | €212,211 | €216,292 | +€4,081 | +1.9% |
| Equity | 10/15 | €179,267 | €162,638 | -€16,628 | -9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,457 | €135,828 | -€16,628 | -10.9% |
| Amounts payable | 17/49 | €32,944 | €53,654 | +€20,710 | +62.9% |
| Amounts payable within one year | 42/48 | €32,944 | €53,654 | +€20,710 | +62.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,031 | +€2,031 | |
| Financial debts | 43 | - | €5,057 | +€5,057 | |
| Credit institutions | 430/8 | - | €5,057 | +€5,057 | |
| Trade debts | 44 | €5,025 | €1,823 | -€3,202 | -63.7% |
| Suppliers | 440/4 | €5,025 | €1,823 | -€3,202 | -63.7% |
| Taxes, remuneration and social security | 45 | €27,919 | €11,743 | -€16,176 | -57.9% |
| Taxes | 450/3 | €26,219 | €1,749 | -€24,471 | -93.3% |
| Remuneration and social security | 454/9 | €1,700 | €9,994 | +€8,294 | +488% |
| Other amounts payable | 47/48 | - | €33,000 | +€33,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €1,877 | +€441 | +30.7% |
| Other operating charges | 640/8 | €446 | €571 | +€125 | +28.0% |
| Gross operating margin | 9900 | €7,304 | -€13,542 | -€20,846 | |
| Operating profit (loss) | 9901 | €5,421 | -€15,991 | -€21,412 | |
| Financial charges | 65/66B | €434 | €494 | +€60 | +13.7% |
| Recurring financial charges | 65 | €434 | €494 | +€60 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €4,987 | -€16,484 | -€21,472 | |
| Income taxes | 67/77 | €2,029 | €144 | -€1,885 | -92.9% |
| Profit (loss) for the period | 9904 | €2,958 | -€16,628 | -€19,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,958 | -€16,628 | -€19,587 |
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.