JMD Interieurs: 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.
JMD Interieurs
Largest movements
- Tangible fixed assets -€16,732
down €16,732 (-18.2%), from €91,700 to €74,968
of which Furniture and vehicles: -€15,259
- Receivables within one year +€9,651
up €9,651 (+66.8%), from €14,449 to €24,101
of which Other amounts receivable: +€7,951
- Stocks and contracts +€5,023
up €5,023 (+1,404%), from €358 to €5,381
- Cash -€4,633
down €4,633 (-15.2%), from €30,555 to €25,922
mainly Debts after one year (-€14,640) and Receivables within one year (-€9,651)
- Reserves +€14,709
up €14,709 (+37.0%), from €39,739 to €54,448
of which Distributable reserves: +€14,709
- Debts after one year -€14,640
down €14,640 (-23.7%), from €61,881 to €47,241
- Tax, wage and social debts -€5,503
down €5,503 (-67.2%), from €8,186 to €2,683
- Gross operating margin +€19,080
up €19,080 (+71.3%), from €26,748 to €45,828
- Depreciation +€18,784
up €18,784 (+589%), from €3,187 to €21,971
- Financial charges +€2,625
up €2,625 (+336%), from €782 to €3,407
- Taxes -€2,273
down €2,273 (-30.2%), from €7,533 to €5,260
- Other operating charges +€796
up €796 (+189%), from €422 to €1,218
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 | €137,456 | €132,096 | -€5,360 | -3.9% |
| Fixed assets | 21/28 | €91,700 | €74,968 | -€16,732 | -18.2% |
| Tangible fixed assets | 22/27 | €91,700 | €74,968 | -€16,732 | -18.2% |
| Plant, machinery and equipment | 23 | €4,799 | €3,326 | -€1,473 | -30.7% |
| Furniture and vehicles | 24 | €86,901 | €71,642 | -€15,259 | -17.6% |
| Current assets | 29/58 | €45,756 | €57,128 | +€11,371 | +24.9% |
| Stocks and contracts in progress | 3 | €358 | €5,381 | +€5,023 | +1,404% |
| Stocks | 30/36 | €358 | €5,381 | +€5,023 | +1,404% |
| Amounts receivable within one year | 40/41 | €14,449 | €24,101 | +€9,651 | +66.8% |
| Trade receivables | 40 | €1,410 | €3,111 | +€1,701 | +121% |
| Other amounts receivable | 41 | €13,039 | €20,990 | +€7,951 | +61.0% |
| Cash at bank and in hand | 54/58 | €30,555 | €25,922 | -€4,633 | -15.2% |
| Deferred charges and accrued income | 490/1 | €394 | €1,724 | +€1,330 | +337% |
| Total equity and liabilities | 10/49 | €137,456 | €132,096 | -€5,360 | -3.9% |
| Equity | 10/15 | €48,109 | €62,818 | +€14,709 | +30.6% |
| Contributions | 10/11 | €8,370 | €8,370 | = | 0.0% |
| Reserves | 13 | €39,739 | €54,448 | +€14,709 | +37.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,879 | €52,588 | +€14,709 | +38.8% |
| Amounts payable | 17/49 | €89,348 | €69,278 | -€20,070 | -22.5% |
| Amounts payable after more than one year | 17 | €61,881 | €47,241 | -€14,640 | -23.7% |
| Financial debts | 170/4 | €61,881 | €47,241 | -€14,640 | -23.7% |
| Amounts payable within one year | 42/48 | €27,467 | €21,969 | -€5,498 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €14,119 | €14,640 | +€521 | +3.7% |
| Trade debts | 44 | €5,162 | €4,646 | -€516 | -10.0% |
| Suppliers | 440/4 | €5,162 | €4,646 | -€516 | -10.0% |
| Taxes, remuneration and social security | 45 | €8,186 | €2,683 | -€5,503 | -67.2% |
| Taxes | 450/3 | €8,186 | €2,683 | -€5,503 | -67.2% |
| Accrued charges and deferred income | 492/3 | - | €68 | +€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,187 | €21,971 | +€18,784 | +589% |
| Other operating charges | 640/8 | €422 | €1,218 | +€796 | +189% |
| Gross operating margin | 9900 | €26,748 | €45,828 | +€19,080 | +71.3% |
| Operating profit (loss) | 9901 | €23,139 | €22,639 | -€500 | -2.2% |
| Financial income | 75/76B | €403 | €737 | +€334 | +83.0% |
| Recurring financial income | 75 | €403 | €737 | +€334 | +83.0% |
| Financial charges | 65/66B | €782 | €3,407 | +€2,625 | +336% |
| Recurring financial charges | 65 | €782 | €3,407 | +€2,625 | +336% |
| Profit (loss) for the period before taxes | 9903 | €22,760 | €19,969 | -€2,790 | -12.3% |
| Income taxes | 67/77 | €7,533 | €5,260 | -€2,273 | -30.2% |
| Profit (loss) for the period | 9904 | €15,226 | €14,709 | -€517 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,226 | €14,709 | -€517 | -3.4% |
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 19 October 2026 via checked.be.