AC 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.
AC Menuiserie
Largest movements
- Deferred charges and accrued income +€4,751
up €4,751 (+296%), from €1,606 to €6,357
- Cash -€4,567
no longer reported in 2025 (was €4,567)
mainly Trade debts (-€11,256) and Deferred charges and accrued income (-€4,751)
- Receivables within one year +€1,931
up €1,931 (+7.1%), from €27,078 to €29,008
of which Other amounts receivable: +€5,064
- Tangible fixed assets -€1,678
down €1,678 (-16.4%), from €10,248 to €8,570
of which Other tangible fixed assets: -€1,233
- Trade debts -€11,256
down €11,256 (-76.6%), from €14,702 to €3,446
- Short-term financial debts +€9,397
new in 2025: €9,397
- Reserves +€1,445
up €1,445 (+6.2%), from €23,333 to €24,778
- Tax, wage and social debts +€851
up €851 (+28.7%), from €2,964 to €3,814
of which Taxes: +€768
- Gross operating margin -€15,756
down €15,756 (-73.3%), from €21,491 to €5,735
- Other operating charges -€5,735
down €5,735 (-87.9%), from €6,525 to €789
- Financial charges -€2,287
down €2,287 (-72.7%), from €3,145 to €858
- Taxes -€1,623
down €1,623 (-60.6%), from €2,677 to €1,054
- Depreciation -€478
down €478 (-22.2%), from €2,156 to €1,678
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 | €43,499 | €43,935 | +€436 | +1.0% |
| Fixed assets | 21/28 | €10,248 | €8,570 | -€1,678 | -16.4% |
| Tangible fixed assets | 22/27 | €10,248 | €8,570 | -€1,678 | -16.4% |
| Plant, machinery and equipment | 23 | €1,254 | €809 | -€445 | -35.5% |
| Other tangible fixed assets | 26 | €8,994 | €7,761 | -€1,233 | -13.7% |
| Current assets | 29/58 | €33,251 | €35,365 | +€2,114 | +6.4% |
| Amounts receivable within one year | 40/41 | €27,078 | €29,008 | +€1,931 | +7.1% |
| Trade receivables | 40 | €17,323 | €14,189 | -€3,134 | -18.1% |
| Other amounts receivable | 41 | €9,755 | €14,819 | +€5,064 | +51.9% |
| Cash at bank and in hand | 54/58 | €4,567 | - | -€4,567 | |
| Deferred charges and accrued income | 490/1 | €1,606 | €6,357 | +€4,751 | +296% |
| Total equity and liabilities | 10/49 | €43,499 | €43,935 | +€436 | +1.0% |
| Equity | 10/15 | €25,833 | €27,278 | +€1,445 | +5.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,333 | €24,778 | +€1,445 | +6.2% |
| Distributable reserves | 133 | €23,333 | €24,778 | +€1,445 | +6.2% |
| Amounts payable | 17/49 | €17,666 | €16,657 | -€1,009 | -5.7% |
| Amounts payable within one year | 42/48 | €17,666 | €16,657 | -€1,009 | -5.7% |
| Financial debts | 43 | - | €9,397 | +€9,397 | |
| Credit institutions | 430/8 | - | €9,397 | +€9,397 | |
| Trade debts | 44 | €14,702 | €3,446 | -€11,256 | -76.6% |
| Suppliers | 440/4 | €14,702 | €3,446 | -€11,256 | -76.6% |
| Taxes, remuneration and social security | 45 | €2,964 | €3,814 | +€851 | +28.7% |
| Taxes | 450/3 | €2,964 | €3,731 | +€768 | +25.9% |
| Remuneration and social security | 454/9 | - | €83 | +€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,156 | €1,678 | -€478 | -22.2% |
| Other operating charges | 640/8 | €6,525 | €789 | -€5,735 | -87.9% |
| Gross operating margin | 9900 | €21,491 | €5,735 | -€15,756 | -73.3% |
| Operating profit (loss) | 9901 | €12,810 | €3,268 | -€9,543 | -74.5% |
| Financial income | 75/76B | €0 | €89 | +€89 | +88,980% |
| Recurring financial income | 75 | €0 | €89 | +€89 | +88,980% |
| Financial charges | 65/66B | €3,145 | €858 | -€2,287 | -72.7% |
| Recurring financial charges | 65 | €3,145 | €858 | -€2,287 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | €9,665 | €2,499 | -€7,166 | -74.1% |
| Income taxes | 67/77 | €2,677 | €1,054 | -€1,623 | -60.6% |
| Profit (loss) for the period | 9904 | €6,988 | €1,445 | -€5,544 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,988 | €1,445 | -€5,544 | -79.3% |
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 14 October 2026 via checked.be.