JOCHMANS 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.
JOCHMANS MENUISERIE
Largest movements
- Cash -€27,092
down €27,092 (-99.9%), from €27,112 to €20
mainly Net result for the year (-€36,030) and Tax, wage and social debts (-€23,107)
- Receivables within one year -€24,751
down €24,751 (-23.8%), from €104,068 to €79,317
of which Trade receivables: -€36,785
- Profit (loss) carried forward -€36,030
down €36,030 (-94.3%), from €38,201 to €2,171
- Tax, wage and social debts -€23,107
down €23,107 (-99.7%), from €23,182 to €75
of which Taxes: -€22,724
- Short-term financial debts +€7,475
up €7,475, from €0 to €7,475
- Other debts +€3,577
up €3,577 (+44.2%), from €8,098 to €11,674
- Trade debts -€3,235
down €3,235 (-7.6%), from €42,577 to €39,342
- Gross operating margin -€90,382
down €90,382, from €57,641 to -€32,740
- Taxes -€11,127
down €11,127 (-100%), from €11,127 to €0
- Financial charges +€1,192
up €1,192 (+94.9%), from €1,257 to €2,450
- Financial income -€874
down €874 (-100%), from €874 to €0
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 | €131,180 | €79,337 | -€51,842 | -39.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €131,180 | €79,337 | -€51,842 | -39.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €104,068 | €79,317 | -€24,751 | -23.8% |
| Trade receivables | 40 | €86,720 | €49,935 | -€36,785 | -42.4% |
| Other amounts receivable | 41 | €17,348 | €29,382 | +€12,035 | +69.4% |
| Cash at bank and in hand | 54/58 | €27,112 | €20 | -€27,092 | -99.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €131,180 | €79,337 | -€51,842 | -39.5% |
| Equity | 10/15 | €56,801 | €20,771 | -€36,030 | -63.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,201 | €2,171 | -€36,030 | -94.3% |
| Amounts payable | 17/49 | €74,378 | €58,566 | -€15,812 | -21.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €74,378 | €58,566 | -€15,812 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €521 | €0 | -€521 | -100% |
| Financial debts | 43 | €0 | €7,475 | +€7,475 | |
| Credit institutions | 430/8 | €0 | €7,475 | +€7,475 | |
| Trade debts | 44 | €42,577 | €39,342 | -€3,235 | -7.6% |
| Suppliers | 440/4 | €42,577 | €39,342 | -€3,235 | -7.6% |
| Taxes, remuneration and social security | 45 | €23,182 | €75 | -€23,107 | -99.7% |
| Taxes | 450/3 | €22,799 | €75 | -€22,724 | -99.7% |
| Remuneration and social security | 454/9 | €383 | €0 | -€383 | -100% |
| Other amounts payable | 47/48 | €8,098 | €11,674 | +€3,577 | +44.2% |
| Remuneration, social security and pensions | 62 | -€188 | €0 | +€188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €417 | €840 | +€423 | +101% |
| Gross operating margin | 9900 | €57,641 | -€32,740 | -€90,382 | |
| Operating profit (loss) | 9901 | €57,412 | -€33,581 | -€90,993 | |
| Financial income | 75/76B | €874 | €0 | -€874 | -100% |
| Recurring financial income | 75 | €874 | €0 | -€874 | -100% |
| Financial charges | 65/66B | €1,257 | €2,450 | +€1,192 | +94.9% |
| Recurring financial charges | 65 | €1,257 | €2,450 | +€1,192 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | €57,029 | -€36,030 | -€93,059 | |
| Income taxes | 67/77 | €11,127 | €0 | -€11,127 | -100% |
| Profit (loss) for the period | 9904 | €45,902 | -€36,030 | -€81,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,902 | -€36,030 | -€81,932 |
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 30 October 2026 via checked.be.