A.B.P 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.
A.B.P MENUISERIE
Largest movements
- Receivables within one year -€48,291
down €48,291 (-15.5%), from €312,161 to €263,869
of which Trade receivables: -€56,081
- Cash -€13,728
down €13,728 (-86.5%), from €15,879 to €2,151
mainly Tax, wage and social debts (-€36,452) and Debts after one year (-€34,000)
- Tax, wage and social debts -€36,452
down €36,452 (-21.9%), from €166,740 to €130,288
of which Taxes: -€28,065
- Debts after one year -€34,000
down €34,000 (-100%), from €34,000 to €0
- Trade debts +€16,160
up €16,160 (+227%), from €7,118 to €23,278
- Other debts -€14,800
down €14,800 (-42.0%), from €35,238 to €20,438
- Profit (loss) carried forward +€7,073
up €7,073 (+9.2%), from €76,575 to €83,648
- Gross operating margin -€143,571
down €143,571 (-14.4%), from €993,571 to €850,000
- Staff costs -€69,427
down €69,427 (-7.9%), from €875,010 to €805,583
- Taxes -€18,989
down €18,989 (-61.0%), from €31,106 to €12,117
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 | €328,040 | €266,020 | -€62,019 | -18.9% |
| Current assets | 29/58 | €328,040 | €266,020 | -€62,019 | -18.9% |
| Amounts receivable within one year | 40/41 | €312,161 | €263,869 | -€48,291 | -15.5% |
| Trade receivables | 40 | €307,505 | €251,424 | -€56,081 | -18.2% |
| Other amounts receivable | 41 | €4,656 | €12,445 | +€7,789 | +167% |
| Cash at bank and in hand | 54/58 | €15,879 | €2,151 | -€13,728 | -86.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €328,040 | €266,020 | -€62,019 | -18.9% |
| Equity | 10/15 | €84,944 | €92,017 | +€7,073 | +8.3% |
| Contributions | 10/11 | €6,509 | €6,509 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,575 | €83,648 | +€7,073 | +9.2% |
| Amounts payable | 17/49 | €243,095 | €174,003 | -€69,092 | -28.4% |
| Amounts payable after more than one year | 17 | €34,000 | €0 | -€34,000 | -100% |
| Other amounts payable | 178/9 | €34,000 | €0 | -€34,000 | -100% |
| Amounts payable within one year | 42/48 | €209,095 | €174,003 | -€35,092 | -16.8% |
| Trade debts | 44 | €7,118 | €23,278 | +€16,160 | +227% |
| Suppliers | 440/4 | €7,118 | €23,278 | +€16,160 | +227% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €166,740 | €130,288 | -€36,452 | -21.9% |
| Taxes | 450/3 | €52,372 | €24,307 | -€28,065 | -53.6% |
| Remuneration and social security | 454/9 | €114,368 | €105,981 | -€8,387 | -7.3% |
| Other amounts payable | 47/48 | €35,238 | €20,438 | -€14,800 | -42.0% |
| Remuneration, social security and pensions | 62 | €875,010 | €805,583 | -€69,427 | -7.9% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €993,571 | €850,000 | -€143,571 | -14.4% |
| Operating profit (loss) | 9901 | €118,561 | €44,417 | -€74,144 | -62.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €28 | €84 | +€56 | +202% |
| Recurring financial charges | 65 | €28 | €84 | +€56 | +202% |
| Profit (loss) for the period before taxes | 9903 | €118,533 | €44,332 | -€74,201 | -62.6% |
| Income taxes | 67/77 | €31,106 | €12,117 | -€18,989 | -61.0% |
| Profit (loss) for the period | 9904 | €87,427 | €32,216 | -€55,212 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,427 | €32,216 | -€55,212 | -63.2% |
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 23 October 2026 via checked.be.