BM MENUISERIE: what changed
Two fiscal 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.
BM MENUISERIE
Largest movements
- Cash +€54,977
up €54,977 (+107.0%), from €51,385 to €106,363
mainly Net result for the year (+€35,187) and Advances received (+€29,707)
- Tangible fixed assets -€15,735
down €15,735 (-52.2%), from €30,135 to €14,400
- Receivables within one year +€3,987
up €3,987 (+271.1%), from €1,471 to €5,458
of which Other amounts receivable: +€4,069
- Advances received +€29,707
new in 2024: €29,707
- Profit (loss) carried forward +€22,187
up €22,187 (+109.3%), from €20,290 to €42,477
- Trade debts -€7,272
down €7,272 (-63.3%), from €11,494 to €4,222
- Gross operating margin +€19,459
up €19,459 (+50.5%), from €38,544 to €58,003
- Taxes +€3,467
up €3,467 (+119.6%), from €2,900 to €6,368
- Depreciation +€582
up €582 (+3.8%), from €15,153 to €15,735
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.
Cash bridge derived
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 | €84,564 | €128,633 | +€44,069 | +52.1% |
| Fixed assets | 21/28 | €31,708 | €15,973 | -€15,735 | -49.6% |
| Tangible fixed assets | 22/27 | €30,135 | €14,400 | -€15,735 | -52.2% |
| Furniture and vehicles | 24 | €30,135 | €14,400 | -€15,735 | -52.2% |
| Financial fixed assets | 28 | €1,573 | €1,573 | = | 0.0% |
| Current assets | 29/58 | €52,856 | €112,659 | +€59,803 | +113.1% |
| Amounts receivable within one year | 40/41 | €1,471 | €5,458 | +€3,987 | +271.1% |
| Trade receivables | 40 | €986 | €904 | -€82 | -8.3% |
| Other amounts receivable | 41 | €485 | €4,554 | +€4,069 | +839.0% |
| Cash at bank and in hand | 54/58 | €51,385 | €106,363 | +€54,977 | +107.0% |
| Deferred charges and accrued income | 490/1 | - | €839 | +€839 | |
| Total equity and liabilities | 10/49 | €84,564 | €128,633 | +€44,069 | +52.1% |
| Equity | 10/15 | €21,690 | €43,877 | +€22,187 | +102.3% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,290 | €42,477 | +€22,187 | +109.3% |
| Amounts payable | 17/49 | €62,874 | €84,756 | +€21,882 | +34.8% |
| Amounts payable within one year | 42/48 | €62,474 | €84,756 | +€22,282 | +35.7% |
| Trade debts | 44 | €11,494 | €4,222 | -€7,272 | -63.3% |
| Suppliers | 440/4 | €11,494 | €4,222 | -€7,272 | -63.3% |
| Advances received on contracts in progress | 46 | - | €29,707 | +€29,707 | |
| Taxes, remuneration and social security | 45 | €6,252 | €6,390 | +€139 | +2.2% |
| Taxes | 450/3 | €6,252 | €6,390 | +€139 | +2.2% |
| Other amounts payable | 47/48 | €44,729 | €44,436 | -€293 | -0.7% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,153 | €15,735 | +€582 | +3.8% |
| Other operating charges | 640/8 | €592 | €489 | -€103 | -17.5% |
| Gross operating margin | 9900 | €38,544 | €58,003 | +€19,459 | +50.5% |
| Operating profit (loss) | 9901 | €22,799 | €41,779 | +€18,980 | +83.2% |
| Financial income | 75/76B | €12 | €28 | +€16 | +133.5% |
| Recurring financial income | 75 | €12 | €28 | +€16 | +133.5% |
| Financial charges | 65/66B | €51 | €253 | +€202 | +396.3% |
| Recurring financial charges | 65 | €51 | €253 | +€202 | +396.3% |
| Profit (loss) for the period before taxes | 9903 | €22,760 | €41,554 | +€18,794 | +82.6% |
| Income taxes | 67/77 | €2,900 | €6,368 | +€3,467 | +119.6% |
| Profit (loss) for the period | 9904 | €19,860 | €35,187 | +€15,327 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,860 | €35,187 | +€15,327 | +77.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.