JD.MENUISERIE: 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.
JD.MENUISERIE
Largest movements
- Receivables within one year -€26,406
down €26,406 (-83.9%), from €31,479 to €5,073
of which Trade receivables: -€22,733
- Tangible fixed assets -€10,485
no longer reported in 2025 (was €10,485)
of which Leasing and similar rights: -€10,319
- Deferred charges and accrued income -€2,081
no longer reported in 2025 (was €2,081)
- Stocks and contracts -€1,446
no longer reported in 2025 (was €1,446)
- Profit (loss) carried forward -€28,125
no longer reported in 2025 (was €28,125)
- Trade debts -€14,700
no longer reported in 2025 (was €14,700)
- Current portion of long-term debt -€7,032
no longer reported in 2025 (was €7,032)
- Other debts +€6,519
new in 2025: €6,519
- Tax, wage and social debts +€5,131
new in 2025: €5,131
- Gross operating margin +€18,232
up €18,232, from -€4,427 to €13,805
- Depreciation -€5,335
down €5,335 (-97.0%), from €5,500 to €166
- Financial charges +€5,092
up €5,092 (+310%), from €1,644 to €6,736
- Staff costs -€2,081
no longer reported in 2025 (was €2,081)
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 | €52,858 | €12,650 | -€40,208 | -76.1% |
| Fixed assets | 21/28 | €10,485 | - | -€10,485 | |
| Tangible fixed assets | 22/27 | €10,485 | - | -€10,485 | |
| Furniture and vehicles | 24 | €166 | - | -€166 | |
| Leasing and similar rights | 25 | €10,319 | - | -€10,319 | |
| Current assets | 29/58 | €42,373 | €12,650 | -€29,723 | -70.1% |
| Stocks and contracts in progress | 3 | €1,446 | - | -€1,446 | |
| Stocks | 30/36 | €1,446 | - | -€1,446 | |
| Amounts receivable within one year | 40/41 | €31,479 | €5,073 | -€26,406 | -83.9% |
| Trade receivables | 40 | €27,233 | €4,500 | -€22,733 | -83.5% |
| Other amounts receivable | 41 | €4,246 | €573 | -€3,673 | -86.5% |
| Cash at bank and in hand | 54/58 | €7,367 | €7,577 | +€210 | +2.8% |
| Deferred charges and accrued income | 490/1 | €2,081 | - | -€2,081 | |
| Total equity and liabilities | 10/49 | €52,858 | €12,650 | -€40,208 | -76.1% |
| Equity | 10/15 | €31,125 | €1,000 | -€30,125 | -96.8% |
| Contributions | 10/11 | €3,000 | €1,000 | -€2,000 | -66.7% |
| Profit (loss) carried forward | 14 | €28,125 | - | -€28,125 | |
| Amounts payable | 17/49 | €21,733 | €11,650 | -€10,083 | -46.4% |
| Amounts payable within one year | 42/48 | €21,733 | €11,650 | -€10,083 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €7,032 | - | -€7,032 | |
| Trade debts | 44 | €14,700 | - | -€14,700 | |
| Suppliers | 440/4 | €14,700 | - | -€14,700 | |
| Taxes, remuneration and social security | 45 | - | €5,131 | +€5,131 | |
| Taxes | 450/3 | - | €5,131 | +€5,131 | |
| Other amounts payable | 47/48 | - | €6,519 | +€6,519 | |
| Remuneration, social security and pensions | 62 | €2,081 | - | -€2,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,500 | €166 | -€5,335 | -97.0% |
| Other operating charges | 640/8 | €685 | €660 | -€25 | -3.6% |
| Non-recurring operating charges | 66A | - | €165 | +€165 | |
| Gross operating margin | 9900 | -€4,427 | €13,805 | +€18,232 | |
| Operating profit (loss) | 9901 | -€12,694 | €12,813 | +€25,507 | |
| Financial income | 75/76B | €55 | €3 | -€52 | -94.6% |
| Recurring financial income | 75 | €55 | €3 | -€52 | -94.6% |
| Financial charges | 65/66B | €1,644 | €6,736 | +€5,092 | +310% |
| Recurring financial charges | 65 | €1,644 | €6,736 | +€5,092 | +310% |
| Profit (loss) for the period before taxes | 9903 | -€14,282 | €6,081 | +€20,363 | |
| Profit (loss) for the period | 9904 | -€14,282 | €6,081 | +€20,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,282 | €6,081 | +€20,363 |
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.