J & M Rénovations: 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.
J & M Rénovations
Largest movements
- Cash +€23,425
up €23,425 (+6,174%), from €379 to €23,805
mainly Trade debts (+€19,658) and Net result for the year (+€15,196)
- Receivables within one year +€10,361
up €10,361 (+116%), from €8,911 to €19,272
of which Trade receivables: +€10,876
- Deferred charges and accrued income -€880
down €880 (-27.0%), from €3,255 to €2,376
- Tangible fixed assets -€702
down €702 (-42.8%), from €1,639 to €937
- Trade debts +€19,658
up €19,658 (+457%), from €4,305 to €23,963
- Profit (loss) carried forward +€15,196
up €15,196 (+66.3%), from -€22,911 to -€7,715
- Tax, wage and social debts -€2,018
down €2,018 (-91.4%), from €2,209 to €191
of which Remuneration and social security: -€2,000
- Other debts -€631
down €631 (-2.8%), from €22,521 to €21,890
- Gross operating margin +€28,531
up €28,531, from -€11,242 to €17,288
- Taxes -€385
down €385, from €209 to -€176
- Financial charges +€302
up €302 (+51.7%), from €585 to €888
- Depreciation -€202
down €202 (-22.4%), from €904 to €702
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,184 | €46,389 | +€32,205 | +227% |
| Fixed assets | 21/28 | €1,639 | €937 | -€702 | -42.8% |
| Tangible fixed assets | 22/27 | €1,639 | €937 | -€702 | -42.8% |
| Plant, machinery and equipment | 23 | €1,639 | €937 | -€702 | -42.8% |
| Current assets | 29/58 | €12,546 | €45,453 | +€32,907 | +262% |
| Amounts receivable within one year | 40/41 | €8,911 | €19,272 | +€10,361 | +116% |
| Trade receivables | 40 | €7,706 | €18,582 | +€10,876 | +141% |
| Other amounts receivable | 41 | €1,205 | €690 | -€515 | -42.7% |
| Cash at bank and in hand | 54/58 | €379 | €23,805 | +€23,425 | +6,174% |
| Deferred charges and accrued income | 490/1 | €3,255 | €2,376 | -€880 | -27.0% |
| Total equity and liabilities | 10/49 | €14,184 | €46,389 | +€32,205 | +227% |
| Equity | 10/15 | -€14,851 | €345 | +€15,196 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,911 | -€7,715 | +€15,196 | +66.3% |
| Amounts payable | 17/49 | €29,035 | €46,044 | +€17,009 | +58.6% |
| Amounts payable within one year | 42/48 | €29,035 | €46,044 | +€17,009 | +58.6% |
| Trade debts | 44 | €4,305 | €23,963 | +€19,658 | +457% |
| Suppliers | 440/4 | €4,305 | €23,963 | +€19,658 | +457% |
| Taxes, remuneration and social security | 45 | €2,209 | €191 | -€2,018 | -91.4% |
| Taxes | 450/3 | €209 | €191 | -€18 | -8.7% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €22,521 | €21,890 | -€631 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €904 | €702 | -€202 | -22.4% |
| Other operating charges | 640/8 | €640 | €679 | +€39 | +6.1% |
| Gross operating margin | 9900 | -€11,242 | €17,288 | +€28,531 | |
| Operating profit (loss) | 9901 | -€12,786 | €15,908 | +€28,694 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €585 | €888 | +€302 | +51.7% |
| Recurring financial charges | 65 | €585 | €888 | +€302 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,371 | €15,020 | +€28,391 | |
| Income taxes | 67/77 | €209 | -€176 | -€385 | |
| Profit (loss) for the period | 9904 | -€13,581 | €15,196 | +€28,777 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,581 | €15,196 | +€28,777 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.