JMV MENUISERIE: what changed
Two fiscal 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.
JMV MENUISERIE
Largest movements
- Cash +€12,385
up €12,385 (+260.6%), from €4,753 to €17,138
mainly Trade debts (+€13,182) and Depreciation (+€5,830)
- Receivables within one year +€8,387
up €8,387 (+57.7%), from €14,535 to €22,922
of which Trade receivables: +€8,639
- Tangible fixed assets -€5,830
down €5,830 (-29.6%), from €19,702 to €13,872
- Deferred charges and accrued income +€1,311
new in 2025: €1,311
- Trade debts +€13,182
up €13,182 (+23101.9%), from €57 to €13,239
- Debts after one year -€5,307
down €5,307 (-43.0%), from €12,333 to €7,026
- Tax, wage and social debts +€3,294
up €3,294 (+332.0%), from €992 to €4,286
- Profit (loss) carried forward +€2,935
up €2,935 (+524.5%), from €560 to €3,495
- Other debts +€1,913
up €1,913 (+9.6%), from €19,976 to €21,890
- Gross operating margin -€5,712
down €5,712 (-29.7%), from €19,201 to €13,489
- Taxes -€5,706
down €5,706 (-79.4%), from €7,187 to €1,480
- Depreciation +€650
up €650 (+12.5%), from €5,180 to €5,830
- Other operating charges +€594
up €594 (+110.8%), from €536 to €1,130
- Financial charges +€430
up €430 (+43.0%), from €1,000 to €1,430
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.
Cash bridge derived
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 | €38,990 | €55,242 | +€16,252 | +41.7% |
| Fixed assets | 21/28 | €19,702 | €13,872 | -€5,830 | -29.6% |
| Tangible fixed assets | 22/27 | €19,702 | €13,872 | -€5,830 | -29.6% |
| Furniture and vehicles | 24 | €19,702 | €13,872 | -€5,830 | -29.6% |
| Current assets | 29/58 | €19,288 | €41,370 | +€22,082 | +114.5% |
| Amounts receivable within one year | 40/41 | €14,535 | €22,922 | +€8,387 | +57.7% |
| Trade receivables | 40 | €10,496 | €19,135 | +€8,639 | +82.3% |
| Other amounts receivable | 41 | €4,039 | €3,787 | -€252 | -6.2% |
| Cash at bank and in hand | 54/58 | €4,753 | €17,138 | +€12,385 | +260.6% |
| Deferred charges and accrued income | 490/1 | - | €1,311 | +€1,311 | |
| Total equity and liabilities | 10/49 | €38,990 | €55,242 | +€16,252 | +41.7% |
| Equity | 10/15 | €560 | €3,495 | +€2,935 | +524.5% |
| Profit (loss) carried forward | 14 | €560 | €3,495 | +€2,935 | +524.5% |
| Amounts payable | 17/49 | €38,430 | €51,747 | +€13,317 | +34.7% |
| Amounts payable after more than one year | 17 | €12,333 | €7,026 | -€5,307 | -43.0% |
| Financial debts | 170/4 | €12,333 | €7,026 | -€5,307 | -43.0% |
| Amounts payable within one year | 42/48 | €26,097 | €44,722 | +€18,624 | +71.4% |
| Current portion of amounts payable after more than one year | 42 | €5,072 | €5,307 | +€236 | +4.6% |
| Trade debts | 44 | €57 | €13,239 | +€13,182 | +23101.9% |
| Suppliers | 440/4 | €57 | €13,239 | +€13,182 | +23101.9% |
| Taxes, remuneration and social security | 45 | €992 | €4,286 | +€3,294 | +332.0% |
| Taxes | 450/3 | €992 | €4,286 | +€3,294 | +332.0% |
| Other amounts payable | 47/48 | €19,976 | €21,890 | +€1,913 | +9.6% |
| Remuneration, social security and pensions | 62 | €668 | €683 | +€15 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,180 | €5,830 | +€650 | +12.5% |
| Other operating charges | 640/8 | €536 | €1,130 | +€594 | +110.8% |
| Gross operating margin | 9900 | €19,201 | €13,489 | -€5,712 | -29.7% |
| Operating profit (loss) | 9901 | €12,817 | €5,846 | -€6,971 | -54.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,000 | €1,430 | +€430 | +43.0% |
| Recurring financial charges | 65 | €1,000 | €1,430 | +€430 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €11,817 | €4,415 | -€7,402 | -62.6% |
| Income taxes | 67/77 | €7,187 | €1,480 | -€5,706 | -79.4% |
| Profit (loss) for the period | 9904 | €4,631 | €2,935 | -€1,695 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,631 | €2,935 | -€1,695 | -36.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.