JM INTERIEUR: 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.
JM INTERIEUR
Largest movements
- Cash +€147,682
up €147,682 (+55.1%), from €267,797 to €415,479
mainly Net result for the year (+€303,272) and Depreciation (+€99,120)
- Receivables within one year +€116,727
up €116,727 (+145%), from €80,567 to €197,294
of which Trade receivables: +€104,416
- Current investments +€50,000
up €50,000 (+10.0%), from €500,000 to €550,000
- Tangible fixed assets -€45,100
down €45,100 (-16.0%), from €282,196 to €237,096
of which Plant, machinery and equipment: -€26,015
- Stocks and contracts +€19,584
up €19,584 (+33.1%), from €59,133 to €78,717
- Reserves +€300,000
up €300,000 (+90.6%), from €331,240 to €631,240
of which Distributable reserves: +€300,000
- Current portion of long-term debt -€23,138
down €23,138 (-100%), from €23,138 to €0
- Gross operating margin +€142,762
up €142,762 (+18.1%), from €789,567 to €932,329
- Taxes +€49,262
up €49,262 (+52.4%), from €93,979 to €143,241
- Staff costs +€14,268
up €14,268 (+3.8%), from €377,756 to €392,024
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 | €1,215,799 | €1,504,532 | +€288,733 | +23.7% |
| Fixed assets | 21/28 | €292,898 | €244,975 | -€47,923 | -16.4% |
| Intangible fixed assets | 21 | €10,702 | €7,879 | -€2,823 | -26.4% |
| Tangible fixed assets | 22/27 | €282,196 | €237,096 | -€45,100 | -16.0% |
| Land and buildings | 22 | €72 | €63 | -€9 | -12.5% |
| Plant, machinery and equipment | 23 | €30,828 | €4,813 | -€26,015 | -84.4% |
| Furniture and vehicles | 24 | €251,296 | €232,220 | -€19,076 | -7.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €922,901 | €1,259,557 | +€336,656 | +36.5% |
| Stocks and contracts in progress | 3 | €59,133 | €78,717 | +€19,584 | +33.1% |
| Stocks | 30/36 | €59,133 | €78,717 | +€19,584 | +33.1% |
| Amounts receivable within one year | 40/41 | €80,567 | €197,294 | +€116,727 | +145% |
| Trade receivables | 40 | €10,070 | €114,486 | +€104,416 | +1,037% |
| Other amounts receivable | 41 | €70,497 | €82,808 | +€12,311 | +17.5% |
| Current investments | 50/53 | €500,000 | €550,000 | +€50,000 | +10.0% |
| Cash at bank and in hand | 54/58 | €267,797 | €415,479 | +€147,682 | +55.1% |
| Deferred charges and accrued income | 490/1 | €15,404 | €18,067 | +€2,663 | +17.3% |
| Total equity and liabilities | 10/49 | €1,215,799 | €1,504,532 | +€288,733 | +23.7% |
| Equity | 10/15 | €878,413 | €1,181,685 | +€303,272 | +34.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €331,240 | €631,240 | +€300,000 | +90.6% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €330,000 | €630,000 | +€300,000 | +90.9% |
| Profit (loss) carried forward | 14 | €534,773 | €538,045 | +€3,272 | +0.6% |
| Amounts payable | 17/49 | €337,386 | €322,847 | -€14,539 | -4.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €296,103 | €271,724 | -€24,379 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €23,138 | €0 | -€23,138 | -100% |
| Trade debts | 44 | €16,204 | €17,407 | +€1,203 | +7.4% |
| Suppliers | 440/4 | €16,204 | €17,407 | +€1,203 | +7.4% |
| Taxes, remuneration and social security | 45 | €113,881 | €114,315 | +€434 | +0.4% |
| Taxes | 450/3 | €78,756 | €77,899 | -€857 | -1.1% |
| Remuneration and social security | 454/9 | €35,125 | €36,416 | +€1,291 | +3.7% |
| Other amounts payable | 47/48 | €142,880 | €140,002 | -€2,878 | -2.0% |
| Accrued charges and deferred income | 492/3 | €41,283 | €51,123 | +€9,840 | +23.8% |
| Remuneration, social security and pensions | 62 | €377,756 | €392,024 | +€14,268 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,549 | €99,120 | +€1,571 | +1.6% |
| Other operating charges | 640/8 | €4,416 | €6,292 | +€1,876 | +42.5% |
| Gross operating margin | 9900 | €789,567 | €932,329 | +€142,762 | +18.1% |
| Operating profit (loss) | 9901 | €309,846 | €434,893 | +€125,047 | +40.4% |
| Financial income | 75/76B | €27,850 | €21,707 | -€6,143 | -22.1% |
| Recurring financial income | 75 | €27,850 | €21,707 | -€6,143 | -22.1% |
| Financial charges | 65/66B | €9,472 | €10,087 | +€615 | +6.5% |
| Recurring financial charges | 65 | €9,472 | €10,087 | +€615 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €328,224 | €446,513 | +€118,289 | +36.0% |
| Income taxes | 67/77 | €93,979 | €143,241 | +€49,262 | +52.4% |
| Profit (loss) for the period | 9904 | €234,245 | €303,272 | +€69,027 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €234,245 | €303,272 | +€69,027 | +29.5% |
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 20 October 2026 via checked.be.