Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Tight liquidity NBB
Cash and receivables cover 24 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
J & M from Wortegem-Petegem, company number BE0462396723, closed financial year 2025 with a result of € 13,847 after tax. For that financial year J & M recorded a gross margin of € 31,114 and equity of € 200,464. Compared with financial year 2024, the result moved from € 17,469 to € 13,847. The company is profitable. The buffer is growing. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on June 18, 2026.
€ 200,464
▲ 7% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 13,847
▼ 21% vs 2024
Profit after tax over the fiscal year.
€ 6,973
▼ 44% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € 188,056.
People and assets in 2025
≈ 1
No payroll staff. One director, so that person most likely runs the business.
€ 2,524
▼ 38% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
€ 1,307
▲ 63% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 4,513
▼ 19% vs 2024
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 18,401 | € 20,335 | € 31,893 | € 31,114 | ▼ 2% |
| Profit after taxes | € 10,314 | € 11,244 | € 17,469 | € 13,847 | ▼ 21% |
| Equity | € 157,904 | € 169,149 | € 186,617 | € 200,464 | ▲ 7% |
| Total debts | € 36,401 | € 22,168 | € 35,816 | € 41,823 | ▲ 17% |
| Cash | € 8,279 | € 2,155 | € 12,457 | € 6,973 | ▼ 44% |
| Retained profit | € 145,496 | € 156,741 | € 174,209 | € 188,056 | ▲ 8% |
| Balance sheet total | € 194,306 | € 191,317 | € 222,433 | € 242,287 | ▲ 9% |
Key figures of J & M, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to J & M?
What happened at J & M in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 13,847 (▼ 21% vs 2024). Source: NBB ↗
- New establishment in Wortegem-Petegem. KBO
- Start of the company according to the CBE. KBO
In short
From € 10,314 profit in 2022 to € 13,847 profit in 2025.
Paid € 29,888 in corporate taxes since 2022.
Best year ever: 2024, with € 17,469 profit.
Management
Behind J & M is Jean Marie Leclercq.
Directors
According to the 2025 annual accounts
Jean Marie Leclercq
Director
Establishments
Establishment units
Physical locations of this company
Peerdekouterstraat (W.) 5
9790 Wortegem-Petegem
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0462.396.723
- VAT number
- BE 0462.396.723
- Registered office
- Peerdekouterstraat (W.) 5, 9790 Wortegem-Petegem
- Names & denominations
- J & M
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 9 January 1998
- Peppol
- Active · Active since 18 Dec 2025
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