J&M Zonen: 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 Zonen
Largest movements
- Cash +€18,653
up €18,653 (+165%), from €11,316 to €29,969
mainly Receivables after one year (+€16,838) and Net result for the year (+€6,419)
- Receivables after one year -€16,838
down €16,838 (-96.7%), from €17,408 to €571
- Receivables within one year -€1,879
down €1,879 (-45.6%), from €4,122 to €2,243
of which Other amounts receivable: -€2,240
- Tangible fixed assets +€923
up €923 (+3.8%), from €24,207 to €25,130
of which Furniture and vehicles: +€2,337
- Other debts -€10,000
down €10,000 (-35.1%), from €28,500 to €18,500
- Profit (loss) carried forward +€6,419
up €6,419 (+53.3%), from -€12,040 to -€5,621
- Trade debts +€2,509
up €2,509 (+455%), from €551 to €3,061
- Tax, wage and social debts +€1,930
up €1,930 (+1,359%), from €142 to €2,072
- Gross operating margin +€11,471
up €11,471 (+339%), from €3,387 to €14,858
- Depreciation +€4,433
up €4,433 (+355%), from €1,250 to €5,683
- Taxes +€1,808
up €1,808 (+1,273%), from €142 to €1,950
- Financial income -€605
down €605 (-97.3%), from €622 to €17
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 | €57,053 | €57,912 | +€859 | +1.5% |
| Fixed assets | 21/28 | €24,207 | €25,130 | +€923 | +3.8% |
| Tangible fixed assets | 22/27 | €24,207 | €25,130 | +€923 | +3.8% |
| Plant, machinery and equipment | 23 | €16,265 | €14,929 | -€1,336 | -8.2% |
| Furniture and vehicles | 24 | €973 | €3,310 | +€2,337 | +240% |
| Other tangible fixed assets | 26 | €6,969 | €6,890 | -€78 | -1.1% |
| Current assets | 29/58 | €32,846 | €32,782 | -€64 | -0.2% |
| Amounts receivable after more than one year | 29 | €17,408 | €571 | -€16,838 | -96.7% |
| Other amounts receivable | 291 | €17,408 | €571 | -€16,838 | -96.7% |
| Amounts receivable within one year | 40/41 | €4,122 | €2,243 | -€1,879 | -45.6% |
| Trade receivables | 40 | €1,882 | €2,243 | +€360 | +19.1% |
| Other amounts receivable | 41 | €2,240 | - | -€2,240 | |
| Cash at bank and in hand | 54/58 | €11,316 | €29,969 | +€18,653 | +165% |
| Total equity and liabilities | 10/49 | €57,053 | €57,912 | +€859 | +1.5% |
| Equity | 10/15 | €27,860 | €34,279 | +€6,419 | +23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €19,900 | €19,900 | = | 0.0% |
| Distributable reserves | 133 | €19,900 | €19,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,040 | -€5,621 | +€6,419 | +53.3% |
| Amounts payable | 17/49 | €29,193 | €23,633 | -€5,561 | -19.0% |
| Amounts payable within one year | 42/48 | €29,193 | €23,633 | -€5,561 | -19.0% |
| Trade debts | 44 | €551 | €3,061 | +€2,509 | +455% |
| Suppliers | 440/4 | €551 | €3,061 | +€2,509 | +455% |
| Taxes, remuneration and social security | 45 | €142 | €2,072 | +€1,930 | +1,359% |
| Taxes | 450/3 | €142 | €2,072 | +€1,930 | +1,359% |
| Other amounts payable | 47/48 | €28,500 | €18,500 | -€10,000 | -35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €5,683 | +€4,433 | +355% |
| Other operating charges | 640/8 | €670 | €739 | +€69 | +10.3% |
| Gross operating margin | 9900 | €3,387 | €14,858 | +€11,471 | +339% |
| Operating profit (loss) | 9901 | €1,467 | €8,436 | +€6,969 | +475% |
| Financial income | 75/76B | €622 | €17 | -€605 | -97.3% |
| Recurring financial income | 75 | €622 | €17 | -€605 | -97.3% |
| Financial charges | 65/66B | €205 | €83 | -€122 | -59.6% |
| Recurring financial charges | 65 | €205 | €83 | -€122 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €1,883 | €8,369 | +€6,486 | +344% |
| Income taxes | 67/77 | €142 | €1,950 | +€1,808 | +1,273% |
| Profit (loss) for the period | 9904 | €1,741 | €6,419 | +€4,678 | +269% |
| Profit (loss) for the period to be appropriated | 9905 | €1,741 | €6,419 | +€4,678 | +269% |
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 29 October 2026 via checked.be.