BDE 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.
BDE MENUISERIE
Largest movements
- Receivables within one year +€9,658
up €9,658 (+22.2%), from €43,407 to €53,065
of which Trade receivables: +€7,452
- Cash +€7,313
up €7,313 (+29.1%), from €25,121 to €32,434
mainly Trade debts (+€7,341) and Net result for the year (+€6,498)
- Tangible fixed assets -€4,204
down €4,204 (-90.7%), from €4,634 to €430
- Trade debts +€7,341
up €7,341 (+100%), from €7,325 to €14,666
- Reserves +€6,498
new in 2025: €6,498
- Debts after one year -€3,128
no longer reported in 2025 (was €3,128)
- Tax, wage and social debts +€2,065
up €2,065 (+30.1%), from €6,858 to €8,924
of which Taxes: +€1,755
- Accrued charges and deferred income +€1,605
new in 2025: €1,605
- Gross operating margin -€37,698
down €37,698 (-37.2%), from €101,391 to €63,693
- Staff costs -€16,581
down €16,581 (-25.4%), from €65,377 to €48,796
- Depreciation -€1,457
down €1,457 (-25.7%), from €5,661 to €4,204
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 | €75,070 | €87,841 | +€12,771 | +17.0% |
| Fixed assets | 21/28 | €4,634 | €430 | -€4,204 | -90.7% |
| Tangible fixed assets | 22/27 | €4,634 | €430 | -€4,204 | -90.7% |
| Furniture and vehicles | 24 | €4,634 | €430 | -€4,204 | -90.7% |
| Current assets | 29/58 | €70,435 | €87,410 | +€16,975 | +24.1% |
| Stocks and contracts in progress | 3 | €605 | €599 | -€6 | -0.9% |
| Stocks | 30/36 | €605 | €599 | -€6 | -0.9% |
| Amounts receivable within one year | 40/41 | €43,407 | €53,065 | +€9,658 | +22.2% |
| Trade receivables | 40 | €39,919 | €47,371 | +€7,452 | +18.7% |
| Other amounts receivable | 41 | €3,487 | €5,694 | +€2,206 | +63.3% |
| Cash at bank and in hand | 54/58 | €25,121 | €32,434 | +€7,313 | +29.1% |
| Deferred charges and accrued income | 490/1 | €1,302 | €1,312 | +€10 | +0.7% |
| Total equity and liabilities | 10/49 | €75,070 | €87,841 | +€12,771 | +17.0% |
| Equity | 10/15 | €50,563 | €57,061 | +€6,498 | +12.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | - | €6,498 | +€6,498 | |
| Distributable reserves | 133 | - | €6,498 | +€6,498 | |
| Profit (loss) carried forward | 14 | €30,103 | €30,103 | = | 0.0% |
| Amounts payable | 17/49 | €24,506 | €30,779 | +€6,273 | +25.6% |
| Amounts payable after more than one year | 17 | €3,128 | - | -€3,128 | |
| Financial debts | 170/4 | €3,128 | - | -€3,128 | |
| Amounts payable within one year | 42/48 | €21,379 | €29,174 | +€7,796 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €4,352 | €3,878 | -€474 | -10.9% |
| Trade debts | 44 | €7,325 | €14,666 | +€7,341 | +100% |
| Suppliers | 440/4 | €7,325 | €14,666 | +€7,341 | +100% |
| Taxes, remuneration and social security | 45 | €6,858 | €8,924 | +€2,065 | +30.1% |
| Taxes | 450/3 | €1,606 | €3,361 | +€1,755 | +109% |
| Remuneration and social security | 454/9 | €5,252 | €5,562 | +€310 | +5.9% |
| Other amounts payable | 47/48 | €2,843 | €1,707 | -€1,137 | -40.0% |
| Accrued charges and deferred income | 492/3 | - | €1,605 | +€1,605 | |
| Remuneration, social security and pensions | 62 | €65,377 | €48,796 | -€16,581 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,661 | €4,204 | -€1,457 | -25.7% |
| Other operating charges | 640/8 | €126 | €443 | +€317 | +250% |
| Gross operating margin | 9900 | €101,391 | €63,693 | -€37,698 | -37.2% |
| Operating profit (loss) | 9901 | €30,227 | €10,250 | -€19,977 | -66.1% |
| Financial income | 75/76B | €404 | €1 | -€404 | -99.9% |
| Recurring financial income | 75 | €404 | €1 | -€404 | -99.9% |
| Financial charges | 65/66B | €1,115 | €912 | -€203 | -18.2% |
| Recurring financial charges | 65 | €1,115 | €912 | -€203 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €29,516 | €9,339 | -€20,177 | -68.4% |
| Income taxes | 67/77 | €3,000 | €2,841 | -€159 | -5.3% |
| Profit (loss) for the period | 9904 | €26,516 | €6,498 | -€20,018 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,516 | €6,498 | -€20,018 | -75.5% |
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 13 October 2026 via checked.be.