Aux ciseaux d'ébène: what changed
What changed
Aux ciseaux d'ébène
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
-€24,680
2024 · -€7,613-€17,066
Equity
€83,980
2024 · €109,749-€25,769
Cash
€24,209
2024 · €19,395+€4,814
Balance sheet total
€293,343
2024 · €274,701+€18,642
Largest movements
Assets
- Tangible fixed assets +€14,808
up €14,808 (+5.9%), from €251,481 to €266,289
of which Furniture and vehicles: +€45,259
- Cash +€4,814
up €4,814 (+24.8%), from €19,395 to €24,209
mainly Other debts (+€61,553) and Depreciation (+€51,152)
Equity and liabilities
- Other debts +€61,553
up €61,553 (+74.2%), from €82,993 to €144,546
- Profit (loss) carried forward -€16,667
down €16,667, from €11,043 to -€5,624
- Debts after one year -€15,034
down €15,034 (-53.4%), from €28,155 to €13,121
- Reserves -€8,013
down €8,013 (-12.3%), from €65,039 to €57,025
of which Tax-exempt reserves: -€8,013
- Trade debts +€5,039
up €5,039 (+85.1%), from €5,920 to €10,959
Income statement
- Gross operating margin -€12,646
down €12,646 (-31.4%), from €40,323 to €27,677
- Depreciation +€5,435
up €5,435 (+11.9%), from €45,716 to €51,152
- Financial charges -€723
down €723 (-26.6%), from €2,722 to €1,998
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€7,613
Gross operating margin
-€12,646
Depreciation
-€5,435
Other operating charges
+€137
Financial income
-€25
Financial charges
+€723
Taxes
+€180
Result 2025
-€24,680
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€86,479
Investment
-€65,959
Financing
-€15,706
Cash 2024
€19,395
From operations (derived)
+€86,479
Net result for the year
-€24,680
Depreciation
+€51,152
Receivables within one year
+€840
Deferred charges and accrued income
+€140
Provisions
-€3,813
Trade debts
+€5,039
Tax, wage and social debts
-€3,751
Other debts
+€61,553
Investment (derived)
-€65,959
Investment in fixed assets (net)
-€65,959
Financing
-€15,706
Debts after one year
-€15,034
Current portion of long-term debt
+€417
Contributions, distributions and other
-€1,089
Cash 2025
€24,209
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,701 | €293,343 | +€18,642 | +6.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €251,481 | €266,289 | +€14,808 | +5.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €251,481 | €266,289 | +€14,808 | +5.9% |
| Land and buildings | 22 | €172,713 | €153,678 | -€19,035 | -11.0% |
| Plant, machinery and equipment | 23 | €39,366 | €27,949 | -€11,417 | -29.0% |
| Furniture and vehicles | 24 | €39,403 | €84,662 | +€45,259 | +115% |
| Current assets | 29/58 | €23,220 | €27,054 | +€3,835 | +16.5% |
| Amounts receivable within one year | 40/41 | €1,978 | €1,139 | -€840 | -42.5% |
| Trade receivables | 40 | €1,978 | €1,139 | -€840 | -42.5% |
| Cash at bank and in hand | 54/58 | €19,395 | €24,209 | +€4,814 | +24.8% |
| Deferred charges and accrued income | 490/1 | €1,846 | €1,707 | -€140 | -7.6% |
| Total equity and liabilities | 10/49 | €274,701 | €293,343 | +€18,642 | +6.8% |
| Equity | 10/15 | €109,749 | €83,980 | -€25,769 | -23.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €65,039 | €57,025 | -€8,013 | -12.3% |
| Tax-exempt reserves | 132 | €57,439 | €49,425 | -€8,013 | -14.0% |
| Distributable reserves | 133 | €7,600 | €7,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,043 | -€5,624 | -€16,667 | |
| Investment grants | 15 | €8,668 | €7,579 | -€1,089 | -12.6% |
| Provisions and deferred taxes | 16 | €28,428 | €24,615 | -€3,813 | -13.4% |
| Deferred taxes | 168 | €28,428 | €24,615 | -€3,813 | -13.4% |
| Amounts payable | 17/49 | €136,523 | €184,747 | +€48,224 | +35.3% |
| Amounts payable after more than one year | 17 | €28,155 | €13,121 | -€15,034 | -53.4% |
| Financial debts | 170/4 | €28,155 | €13,121 | -€15,034 | -53.4% |
| Amounts payable within one year | 42/48 | €108,368 | €171,626 | +€63,257 | +58.4% |
| Current portion of amounts payable after more than one year | 42 | €14,617 | €15,034 | +€417 | +2.9% |
| Trade debts | 44 | €5,920 | €10,959 | +€5,039 | +85.1% |
| Suppliers | 440/4 | €5,920 | €10,959 | +€5,039 | +85.1% |
| Taxes, remuneration and social security | 45 | €4,838 | €1,087 | -€3,751 | -77.5% |
| Taxes | 450/3 | €4,838 | €1,087 | -€3,751 | -77.5% |
| Other amounts payable | 47/48 | €82,993 | €144,546 | +€61,553 | +74.2% |
| Non-recurring operating income | 76A | €15,000 | €10,826 | -€4,174 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,716 | €51,152 | +€5,435 | +11.9% |
| Other operating charges | 640/8 | €4,342 | €4,205 | -€137 | -3.2% |
| Gross operating margin | 9900 | €40,323 | €27,677 | -€12,646 | -31.4% |
| Operating profit (loss) | 9901 | -€9,735 | -€27,680 | -€17,944 | -184% |
| Financial income | 75/76B | €1,244 | €1,219 | -€25 | -2.0% |
| Recurring financial income | 75 | €1,244 | €1,219 | -€25 | -2.0% |
| Financial charges | 65/66B | €2,722 | €1,998 | -€723 | -26.6% |
| Recurring financial charges | 65 | €2,722 | €1,998 | -€723 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,213 | -€28,460 | -€17,246 | -154% |
| Transfer from deferred taxes | 780 | €3,813 | €3,813 | +€0 | 0.0% |
| Income taxes | 67/77 | €213 | €33 | -€180 | -84.5% |
| Profit (loss) for the period | 9904 | -€7,613 | -€24,680 | -€17,066 | -224% |
| Transfer from tax-exempt reserves | 789 | €8,013 | €8,013 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €400 | -€16,667 | -€17,066 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.