ABC 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.
ABC Menuiserie
Largest movements
- Stocks and contracts +€25,190
up €25,190 (+671%), from €3,752 to €28,942
- Tangible fixed assets -€15,028
down €15,028 (-46.1%), from €32,577 to €17,549
of which Furniture and vehicles: -€11,566
- Cash +€5,570
up €5,570 (+70.7%), from €7,874 to €13,443
mainly Advances received (+€15,900) and Depreciation (+€15,028)
- Receivables within one year +€968
up €968 (+3.9%), from €25,043 to €26,011
of which Other amounts receivable: +€4,358
- Advances received +€15,900
new in 2024: €15,900
- Trade debts +€13,717
up €13,717 (+221%), from €6,221 to €19,937
- Other debts +€8,509
new in 2024: €8,509
- Profit (loss) carried forward -€8,099
down €8,099 (-21.3%), from €38,001 to €29,902
- Current portion of long-term debt -€6,318
down €6,318 (-68.5%), from €9,222 to €2,904
- Gross operating margin -€15,929
down €15,929 (-63.6%), from €25,057 to €9,128
- Taxes -€3,605
no longer reported in 2024 (was €3,605)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,084 | €87,178 | +€17,094 | +24.4% |
| Fixed assets | 21/28 | €32,578 | €17,550 | -€15,028 | -46.1% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €32,577 | €17,549 | -€15,028 | -46.1% |
| Land and buildings | 22 | €9,622 | €8,027 | -€1,596 | -16.6% |
| Plant, machinery and equipment | 23 | €8,108 | €6,243 | -€1,865 | -23.0% |
| Furniture and vehicles | 24 | €14,846 | €3,279 | -€11,566 | -77.9% |
| Current assets | 29/58 | €37,506 | €69,628 | +€32,121 | +85.6% |
| Stocks and contracts in progress | 3 | €3,752 | €28,942 | +€25,190 | +671% |
| Stocks | 30/36 | €3,752 | €28,942 | +€25,190 | +671% |
| Amounts receivable within one year | 40/41 | €25,043 | €26,011 | +€968 | +3.9% |
| Trade receivables | 40 | €20,982 | €17,592 | -€3,390 | -16.2% |
| Other amounts receivable | 41 | €4,061 | €8,420 | +€4,358 | +107% |
| Cash at bank and in hand | 54/58 | €7,874 | €13,443 | +€5,570 | +70.7% |
| Deferred charges and accrued income | 490/1 | €838 | €1,231 | +€393 | +47.0% |
| Total equity and liabilities | 10/49 | €70,084 | €87,178 | +€17,094 | +24.4% |
| Equity | 10/15 | €46,061 | €37,962 | -€8,099 | -17.6% |
| Reserves | 13 | €8,060 | €8,060 | = | 0.0% |
| Distributable reserves | 133 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,001 | €29,902 | -€8,099 | -21.3% |
| Amounts payable | 17/49 | €24,023 | €49,216 | +€25,193 | +105% |
| Amounts payable after more than one year | 17 | €2,904 | - | -€2,904 | |
| Financial debts | 170/4 | €2,904 | - | -€2,904 | |
| Amounts payable within one year | 42/48 | €21,119 | €49,216 | +€28,097 | +133% |
| Current portion of amounts payable after more than one year | 42 | €9,222 | €2,904 | -€6,318 | -68.5% |
| Trade debts | 44 | €6,221 | €19,937 | +€13,717 | +221% |
| Suppliers | 440/4 | €6,221 | €19,937 | +€13,717 | +221% |
| Advances received on contracts in progress | 46 | - | €15,900 | +€15,900 | |
| Taxes, remuneration and social security | 45 | €5,676 | €1,965 | -€3,711 | -65.4% |
| Taxes | 450/3 | €5,676 | €1,965 | -€3,711 | -65.4% |
| Other amounts payable | 47/48 | - | €8,509 | +€8,509 | |
| Non-recurring operating income | 76A | €5,785 | - | -€5,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,172 | €15,028 | -€145 | -1.0% |
| Other operating charges | 640/8 | €1,651 | €1,747 | +€95 | +5.8% |
| Gross operating margin | 9900 | €25,057 | €9,128 | -€15,929 | -63.6% |
| Operating profit (loss) | 9901 | €8,233 | -€7,646 | -€15,879 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €549 | €453 | -€96 | -17.4% |
| Recurring financial charges | 65 | €549 | €453 | -€96 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €7,691 | -€8,099 | -€15,790 | |
| Income taxes | 67/77 | €3,605 | - | -€3,605 | |
| Profit (loss) for the period | 9904 | €4,085 | -€8,099 | -€12,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,085 | -€8,099 | -€12,184 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.