JM 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.
JM Menuiserie
Largest movements
- Tangible fixed assets -€6,965
down €6,965 (-45.8%), from €15,220 to €8,255
- Financial fixed assets +€3,300
new in 2025: €3,300
- Receivables within one year +€2,690
up €2,690 (+33.4%), from €8,055 to €10,745
of which Trade receivables: +€3,746
- Cash +€2,469
up €2,469 (+68.3%), from €3,617 to €6,086
mainly Depreciation (+€6,965) and Net result for the year (+€6,759)
- Trade debts -€8,771
down €8,771 (-59.7%), from €14,700 to €5,929
- Profit (loss) carried forward +€6,759
up €6,759 (+30.9%), from €21,864 to €28,623
- Other debts +€3,155
up €3,155 (+420%), from €751 to €3,906
- Advances received +€1,631
up €1,631 (+23.1%), from €7,048 to €8,679
- Current portion of long-term debt -€1,624
no longer reported in 2025 (was €1,624)
- Gross operating margin +€4,415
up €4,415 (+30.0%), from €14,699 to €19,113
- Taxes +€1,666
up €1,666 (+64.8%), from €2,571 to €4,237
- Depreciation -€769
down €769 (-9.9%), from €7,735 to €6,965
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 | €54,854 | €56,797 | +€1,943 | +3.5% |
| Fixed assets | 21/28 | €15,220 | €11,555 | -€3,665 | -24.1% |
| Tangible fixed assets | 22/27 | €15,220 | €8,255 | -€6,965 | -45.8% |
| Furniture and vehicles | 24 | €15,220 | €8,255 | -€6,965 | -45.8% |
| Financial fixed assets | 28 | - | €3,300 | +€3,300 | |
| Current assets | 29/58 | €39,634 | €45,242 | +€5,608 | +14.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,055 | €10,745 | +€2,690 | +33.4% |
| Trade receivables | 40 | €6,272 | €10,018 | +€3,746 | +59.7% |
| Other amounts receivable | 41 | €1,783 | €726 | -€1,056 | -59.2% |
| Cash at bank and in hand | 54/58 | €3,617 | €6,086 | +€2,469 | +68.3% |
| Deferred charges and accrued income | 490/1 | €2,962 | €3,411 | +€449 | +15.2% |
| Total equity and liabilities | 10/49 | €54,854 | €56,797 | +€1,943 | +3.5% |
| Equity | 10/15 | €26,864 | €33,623 | +€6,759 | +25.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,864 | €28,623 | +€6,759 | +30.9% |
| Amounts payable | 17/49 | €27,990 | €23,174 | -€4,817 | -17.2% |
| Amounts payable within one year | 42/48 | €27,990 | €23,174 | -€4,817 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €1,624 | - | -€1,624 | |
| Trade debts | 44 | €14,700 | €5,929 | -€8,771 | -59.7% |
| Suppliers | 440/4 | €14,700 | €5,929 | -€8,771 | -59.7% |
| Advances received on contracts in progress | 46 | €7,048 | €8,679 | +€1,631 | +23.1% |
| Taxes, remuneration and social security | 45 | €3,868 | €4,660 | +€792 | +20.5% |
| Taxes | 450/3 | €3,868 | €4,660 | +€792 | +20.5% |
| Other amounts payable | 47/48 | €751 | €3,906 | +€3,155 | +420% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,735 | €6,965 | -€769 | -9.9% |
| Other operating charges | 640/8 | €483 | €491 | +€8 | +1.7% |
| Gross operating margin | 9900 | €14,699 | €19,113 | +€4,415 | +30.0% |
| Operating profit (loss) | 9901 | €6,481 | €11,657 | +€5,176 | +79.9% |
| Financial income | 75/76B | €21 | €152 | +€131 | +625% |
| Recurring financial income | 75 | €21 | €152 | +€131 | +625% |
| Financial charges | 65/66B | €987 | €813 | -€174 | -17.7% |
| Recurring financial charges | 65 | €987 | €813 | -€174 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €5,515 | €10,996 | +€5,481 | +99.4% |
| Income taxes | 67/77 | €2,571 | €4,237 | +€1,666 | +64.8% |
| Profit (loss) for the period | 9904 | €2,945 | €6,759 | +€3,814 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €2,945 | €6,759 | +€3,814 | +130% |
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 17 October 2026 via checked.be.