JOL 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.
JOL MENUISERIE
Largest movements
- Stocks and contracts +€22,788
new in 2023: €22,788
- Tangible fixed assets -€19,294
down €19,294 (-9.9%), from €194,822 to €175,529
of which Land and buildings: -€15,682
- Deferred charges and accrued income -€7,009
down €7,009 (-90.6%), from €7,741 to €731
- Receivables within one year +€4,353
up €4,353 (+2.7%), from €160,137 to €164,490
of which Trade receivables: +€21,796
- Trade debts +€47,514
up €47,514 (+845%), from €5,624 to €53,138
- Tax, wage and social debts -€23,649
down €23,649 (-66.9%), from €35,367 to €11,718
- Debts after one year -€23,237
down €23,237 (-11.8%), from €196,758 to €173,521
- Gross operating margin -€48,858
down €48,858 (-66.5%), from €73,506 to €24,648
- Taxes -€12,367
down €12,367 (-92.4%), from €13,382 to €1,015
- Financial charges -€2,848
down €2,848 (-24.2%), from €11,747 to €8,900
- Other operating charges +€1,599
up €1,599 (+1,254%), from €128 to €1,726
- Financial income +€959
up €959 (+12.2%), from €7,848 to €8,807
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,450 | €367,433 | +€982 | +0.3% |
| Fixed assets | 21/28 | €194,822 | €175,529 | -€19,294 | -9.9% |
| Tangible fixed assets | 22/27 | €194,822 | €175,529 | -€19,294 | -9.9% |
| Land and buildings | 22 | €175,947 | €160,266 | -€15,682 | -8.9% |
| Plant, machinery and equipment | 23 | €14,125 | €9,674 | -€4,450 | -31.5% |
| Furniture and vehicles | 24 | €4,750 | €5,589 | +€839 | +17.7% |
| Current assets | 29/58 | €171,628 | €191,904 | +€20,276 | +11.8% |
| Stocks and contracts in progress | 3 | - | €22,788 | +€22,788 | |
| Stocks | 30/36 | - | €22,788 | +€22,788 | |
| Amounts receivable within one year | 40/41 | €160,137 | €164,490 | +€4,353 | +2.7% |
| Trade receivables | 40 | €21,393 | €43,189 | +€21,796 | +102% |
| Other amounts receivable | 41 | €138,744 | €121,301 | -€17,443 | -12.6% |
| Cash at bank and in hand | 54/58 | €3,750 | €3,894 | +€144 | +3.8% |
| Deferred charges and accrued income | 490/1 | €7,741 | €731 | -€7,009 | -90.6% |
| Total equity and liabilities | 10/49 | €366,450 | €367,433 | +€982 | +0.3% |
| Equity | 10/15 | €104,294 | €103,575 | -€719 | -0.7% |
| Contributions | 10/11 | €75,200 | €75,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,094 | €28,375 | -€719 | -2.5% |
| Amounts payable | 17/49 | €262,156 | €263,858 | +€1,702 | +0.6% |
| Amounts payable after more than one year | 17 | €196,758 | €173,521 | -€23,237 | -11.8% |
| Financial debts | 170/4 | €196,758 | €173,521 | -€23,237 | -11.8% |
| Amounts payable within one year | 42/48 | €64,593 | €90,337 | +€25,743 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €23,603 | €25,480 | +€1,877 | +8.0% |
| Trade debts | 44 | €5,624 | €53,138 | +€47,514 | +845% |
| Suppliers | 440/4 | €5,624 | €53,138 | +€47,514 | +845% |
| Taxes, remuneration and social security | 45 | €35,367 | €11,718 | -€23,649 | -66.9% |
| Taxes | 450/3 | €35,367 | €11,718 | -€23,649 | -66.9% |
| Accrued charges and deferred income | 492/3 | €805 | - | -€805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,507 | €22,534 | +€27 | +0.1% |
| Other operating charges | 640/8 | €128 | €1,726 | +€1,599 | +1,254% |
| Gross operating margin | 9900 | €73,506 | €24,648 | -€48,858 | -66.5% |
| Operating profit (loss) | 9901 | €50,872 | €388 | -€50,484 | -99.2% |
| Financial income | 75/76B | €7,848 | €8,807 | +€959 | +12.2% |
| Recurring financial income | 75 | €7,848 | €8,807 | +€959 | +12.2% |
| Financial charges | 65/66B | €11,747 | €8,900 | -€2,848 | -24.2% |
| Recurring financial charges | 65 | €11,747 | €8,900 | -€2,848 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €46,972 | €296 | -€46,677 | -99.4% |
| Income taxes | 67/77 | €13,382 | €1,015 | -€12,367 | -92.4% |
| Profit (loss) for the period | 9904 | €33,590 | -€719 | -€34,309 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,590 | -€719 | -€34,309 |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.