MENUISERIE JACQUES: 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.
MENUISERIE JACQUES
Largest movements
- Tangible fixed assets +€281,032
up €281,032 (+99.9%), from €281,384 to €562,416
of which Land and buildings: +€323,764
- Cash -€164,381
down €164,381 (-35.7%), from €460,466 to €296,086
mainly Investment in fixed assets (net) (-€351,326) and Contributions, distributions and other (-€337,701)
- Receivables after one year -€30,000
no longer reported in 2025 (was €30,000)
- Receivables within one year +€18,597
up €18,597 (+13.5%), from €137,597 to €156,194
of which Trade receivables: +€49,402
- Stocks and contracts +€14,570
up €14,570 (+92.2%), from €15,800 to €30,370
- Other debts +€285,250
up €285,250 (+529.7%), from €53,852 to €339,102
- Reserves -€263,914
down €263,914 (-39.2%), from €672,704 to €408,790
- Trade debts +€66,988
up €66,988 (+182.5%), from €36,714 to €103,702
- Tax, wage and social debts +€46,237
up €46,237 (+52.0%), from €88,834 to €135,071
of which Taxes: +€43,453
- Current portion of long-term debt -€17,705
down €17,705 (-68.1%), from €26,015 to €8,311
- Purchases and services +€971,007
up €971,007 (+2419.5%), from €40,132 to €1.0m
- Gross operating margin -€273,048
down €273,048 (-49.6%), from €550,214 to €277,166
- Turnover -€136,486
down €136,486 (-9.8%), from €1.4m to €1.3m
- Taxes -€98,220
down €98,220 (-78.9%), from €124,498 to €26,279
- Staff costs -€34,933
down €34,933 (-23.7%), from €147,409 to €112,476
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 | €932,942 | €1,049,068 | +€116,126 | +12.4% |
| Fixed assets | 21/28 | €281,384 | €562,416 | +€281,032 | +99.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €281,384 | €562,416 | +€281,032 | +99.9% |
| Land and buildings | 22 | €87,949 | €411,713 | +€323,764 | +368.1% |
| Plant, machinery and equipment | 23 | €20,969 | €14,262 | -€6,707 | -32.0% |
| Furniture and vehicles | 24 | €172,466 | €136,441 | -€36,025 | -20.9% |
| Current assets | 29/58 | €651,558 | €486,651 | -€164,906 | -25.3% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Trade receivables | 290 | €30,000 | - | -€30,000 | |
| Stocks and contracts in progress | 3 | €15,800 | €30,370 | +€14,570 | +92.2% |
| Stocks | 30/36 | €15,800 | €30,370 | +€14,570 | +92.2% |
| Amounts receivable within one year | 40/41 | €137,597 | €156,194 | +€18,597 | +13.5% |
| Trade receivables | 40 | €105,854 | €155,256 | +€49,402 | +46.7% |
| Other amounts receivable | 41 | €31,743 | €938 | -€30,805 | -97.0% |
| Cash at bank and in hand | 54/58 | €460,466 | €296,086 | -€164,381 | -35.7% |
| Deferred charges and accrued income | 490/1 | €7,695 | €4,002 | -€3,693 | -48.0% |
| Total equity and liabilities | 10/49 | €932,942 | €1,049,068 | +€116,126 | +12.4% |
| Equity | 10/15 | €719,493 | €455,579 | -€263,914 | -36.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €672,704 | €408,790 | -€263,914 | -39.2% |
| Non-distributable reserves | 130/1 | €672,704 | €408,790 | -€263,914 | -39.2% |
| Own shares acquired | 1312 | €672,704 | €408,790 | -€263,914 | -39.2% |
| Profit (loss) carried forward | 14 | €32,529 | €32,529 | = | 0.0% |
| Provisions and deferred taxes | 16 | €8,033 | €7,303 | -€730 | -9.1% |
| Provisions for liabilities and charges | 160/5 | €8,033 | €7,303 | -€730 | -9.1% |
| Other liabilities and charges | 164/5 | €8,033 | €7,303 | -€730 | -9.1% |
| Amounts payable | 17/49 | €205,416 | €586,186 | +€380,770 | +185.4% |
| Amounts payable within one year | 42/48 | €205,416 | €586,186 | +€380,770 | +185.4% |
| Current portion of amounts payable after more than one year | 42 | €26,015 | €8,311 | -€17,705 | -68.1% |
| Trade debts | 44 | €36,714 | €103,702 | +€66,988 | +182.5% |
| Suppliers | 440/4 | €36,714 | €103,702 | +€66,988 | +182.5% |
| Taxes, remuneration and social security | 45 | €88,834 | €135,071 | +€46,237 | +52.0% |
| Taxes | 450/3 | €88,120 | €131,573 | +€43,453 | +49.3% |
| Remuneration and social security | 454/9 | €714 | €3,498 | +€2,783 | +389.6% |
| Other amounts payable | 47/48 | €53,852 | €339,102 | +€285,250 | +529.7% |
| Turnover | 70 | €1,393,405 | €1,256,918 | -€136,486 | -9.8% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,132 | €1,011,140 | +€971,007 | +2419.5% |
| Remuneration, social security and pensions | 62 | €147,409 | €112,476 | -€34,933 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,062 | €70,293 | +€7,231 | +11.5% |
| Other operating charges | 640/8 | €4,201 | €8,980 | +€4,779 | +113.7% |
| Gross operating margin | 9900 | €550,214 | €277,166 | -€273,048 | -49.6% |
| Operating profit (loss) | 9901 | €335,541 | €85,416 | -€250,125 | -74.5% |
| Financial income | 75/76B | €16,051 | €16,555 | +€504 | +3.1% |
| Recurring financial income | 75 | €16,051 | €16,555 | +€504 | +3.1% |
| Financial charges | 65/66B | €2,017 | €1,904 | -€112 | -5.6% |
| Recurring financial charges | 65 | €2,017 | €1,904 | -€112 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €349,575 | €100,066 | -€249,509 | -71.4% |
| Income taxes | 67/77 | €124,498 | €26,279 | -€98,220 | -78.9% |
| Profit (loss) for the period | 9904 | €225,077 | €73,787 | -€151,290 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €225,077 | €73,787 | -€151,290 | -67.2% |
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 29 September 2026 via checked.be.