JLS 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.
JLS MENUISERIE
Largest movements
- Receivables within one year -€29,933
down €29,933 (-65.5%), from €45,704 to €15,772
of which Trade receivables: -€28,937
- Stocks and contracts +€3,845
up €3,845 (+92.5%), from €4,155 to €8,000
- Deferred charges and accrued income +€2,782
new in 2025: €2,782
- Cash +€1,536
up €1,536 (+18.2%), from €8,443 to €9,979
mainly Receivables within one year (+€29,933) and Other debts (+€8,140)
- Trade debts -€17,584
down €17,584 (-93.6%), from €18,781 to €1,197
- Reserves -€13,050
down €13,050 (-44.8%), from €29,135 to €16,086
of which Distributable reserves: -€11,361
- Other debts +€8,140
new in 2025: €8,140
- Tax, wage and social debts +€1,185
up €1,185 (+163%), from €727 to €1,913
- Gross operating margin +€11,089
up €11,089, from -€4,394 to €6,696
- Taxes +€799
up €799 (+420%), from €190 to €989
- Other operating charges -€498
down €498 (-39.7%), from €1,254 to €756
- Depreciation +€419
up €419 (+13.9%), from €3,009 to €3,429
- Financial charges +€304
up €304 (+15.6%), from €1,943 to €2,247
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 | €66,756 | €44,885 | -€21,871 | -32.8% |
| Fixed assets | 21/28 | €8,454 | €8,353 | -€102 | -1.2% |
| Tangible fixed assets | 22/27 | €8,454 | €8,353 | -€102 | -1.2% |
| Plant, machinery and equipment | 23 | €6,338 | €4,691 | -€1,647 | -26.0% |
| Furniture and vehicles | 24 | €2,116 | €3,662 | +€1,546 | +73.1% |
| Current assets | 29/58 | €58,302 | €36,533 | -€21,769 | -37.3% |
| Stocks and contracts in progress | 3 | €4,155 | €8,000 | +€3,845 | +92.5% |
| Stocks | 30/36 | €4,155 | €8,000 | +€3,845 | +92.5% |
| Amounts receivable within one year | 40/41 | €45,704 | €15,772 | -€29,933 | -65.5% |
| Trade receivables | 40 | €39,564 | €10,627 | -€28,937 | -73.1% |
| Other amounts receivable | 41 | €6,140 | €5,144 | -€996 | -16.2% |
| Cash at bank and in hand | 54/58 | €8,443 | €9,979 | +€1,536 | +18.2% |
| Deferred charges and accrued income | 490/1 | - | €2,782 | +€2,782 | |
| Total equity and liabilities | 10/49 | €66,756 | €44,885 | -€21,871 | -32.8% |
| Equity | 10/15 | €45,685 | €32,635 | -€13,050 | -28.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €29,135 | €16,086 | -€13,050 | -44.8% |
| Tax-exempt reserves | 132 | €4,689 | €3,000 | -€1,689 | -36.0% |
| Distributable reserves | 133 | €24,446 | €13,086 | -€11,361 | -46.5% |
| Profit (loss) carried forward | 14 | €1,550 | €1,550 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,563 | €1,000 | -€563 | -36.0% |
| Deferred taxes | 168 | €1,563 | €1,000 | -€563 | -36.0% |
| Amounts payable | 17/49 | €19,508 | €11,250 | -€8,258 | -42.3% |
| Amounts payable within one year | 42/48 | €19,508 | €11,250 | -€8,258 | -42.3% |
| Trade debts | 44 | €18,781 | €1,197 | -€17,584 | -93.6% |
| Suppliers | 440/4 | €18,781 | €1,197 | -€17,584 | -93.6% |
| Taxes, remuneration and social security | 45 | €727 | €1,913 | +€1,185 | +163% |
| Taxes | 450/3 | €727 | €1,913 | +€1,185 | +163% |
| Other amounts payable | 47/48 | - | €8,140 | +€8,140 | |
| Non-recurring operating income | 76A | €400 | €3,653 | +€3,253 | +813% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,009 | €3,429 | +€419 | +13.9% |
| Other operating charges | 640/8 | €1,254 | €756 | -€498 | -39.7% |
| Gross operating margin | 9900 | -€4,394 | €6,696 | +€11,089 | |
| Operating profit (loss) | 9901 | -€8,657 | €2,511 | +€11,168 | |
| Financial income | 75/76B | €25 | €53 | +€28 | +113% |
| Recurring financial income | 75 | €25 | €53 | +€28 | +113% |
| Financial charges | 65/66B | €1,943 | €2,247 | +€304 | +15.6% |
| Recurring financial charges | 65 | €1,943 | €2,247 | +€304 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,575 | €317 | +€10,892 | |
| Transfer from deferred taxes | 780 | €697 | €563 | -€134 | -19.2% |
| Income taxes | 67/77 | €190 | €989 | +€799 | +420% |
| Profit (loss) for the period | 9904 | -€10,068 | -€110 | +€9,959 | +98.9% |
| Transfer from tax-exempt reserves | 789 | €2,091 | €1,689 | -€402 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,978 | €1,579 | +€9,557 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.