BMT 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.
BMT MENUISERIE
Largest movements
- Receivables after one year +€244,225
new in 2025: €244,225
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Receivables within one year +€76,289
up €76,289 (+218%), from €34,968 to €111,257
of which Trade receivables: +€76,377
- Cash -€52,933
down €52,933 (-56.6%), from €93,516 to €40,583
mainly Receivables after one year (-€244,225) and Receivables within one year (-€76,289)
- Tangible fixed assets -€24,314
down €24,314 (-24.5%), from €99,077 to €74,763
of which Plant, machinery and equipment: -€13,055
- Reserves +€153,036
up €153,036 (+104%), from €147,047 to €300,083
of which Distributable reserves: +€153,036
- Other debts -€25,000
down €25,000 (-92.3%), from €27,084 to €2,084
- Debts after one year -€16,876
down €16,876 (-47.3%), from €35,679 to €18,803
- Tax, wage and social debts +€16,831
up €16,831 (+82.5%), from €20,407 to €37,237
of which Taxes: +€20,394
- Trade debts +€16,457
up €16,457 (+144%), from €11,462 to €27,919
- Turnover +€949,332
new in 2025: €949,332
- Purchases and services +€579,920
new in 2025: €579,920
- Gross operating margin +€160,587
up €160,587 (+63.9%), from €251,326 to €411,913
- Staff costs +€53,170
up €53,170 (+47.2%), from €112,559 to €165,729
- Taxes +€43,195
up €43,195 (+235%), from €18,399 to €61,594
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 | €386,191 | €536,790 | +€150,599 | +39.0% |
| Fixed assets | 21/28 | €103,311 | €78,020 | -€25,291 | -24.5% |
| Intangible fixed assets | 21 | €2,584 | €1,607 | -€977 | -37.8% |
| Tangible fixed assets | 22/27 | €99,077 | €74,763 | -€24,314 | -24.5% |
| Plant, machinery and equipment | 23 | €57,235 | €44,180 | -€13,055 | -22.8% |
| Furniture and vehicles | 24 | €12,178 | €9,926 | -€2,252 | -18.5% |
| Leasing and similar rights | 25 | €29,664 | €20,656 | -€9,008 | -30.4% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €282,880 | €458,770 | +€175,890 | +62.2% |
| Amounts receivable after more than one year | 29 | - | €244,225 | +€244,225 | |
| Other amounts receivable | 291 | - | €244,225 | +€244,225 | |
| Stocks and contracts in progress | 3 | €46,495 | €51,155 | +€4,660 | +10.0% |
| Stocks | 30/36 | €46,495 | €51,155 | +€4,660 | +10.0% |
| Amounts receivable within one year | 40/41 | €34,968 | €111,257 | +€76,289 | +218% |
| Trade receivables | 40 | €34,695 | €111,072 | +€76,377 | +220% |
| Other amounts receivable | 41 | €273 | €185 | -€88 | -32.2% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €93,516 | €40,583 | -€52,933 | -56.6% |
| Deferred charges and accrued income | 490/1 | €7,900 | €11,551 | +€3,650 | +46.2% |
| Total equity and liabilities | 10/49 | €386,191 | €536,790 | +€150,599 | +39.0% |
| Equity | 10/15 | €263,334 | €416,370 | +€153,036 | +58.1% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €147,047 | €300,083 | +€153,036 | +104% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €147,047 | €300,083 | +€153,036 | +104% |
| Profit (loss) carried forward | 14 | €84,567 | €84,567 | = | 0.0% |
| Investment grants | 15 | €720 | €720 | = | 0.0% |
| Amounts payable | 17/49 | €122,856 | €120,420 | -€2,437 | -2.0% |
| Amounts payable after more than one year | 17 | €35,679 | €18,803 | -€16,876 | -47.3% |
| Financial debts | 170/4 | €35,679 | €18,803 | -€16,876 | -47.3% |
| Amounts payable within one year | 42/48 | €82,730 | €84,117 | +€1,387 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €23,777 | €16,876 | -€6,901 | -29.0% |
| Trade debts | 44 | €11,462 | €27,919 | +€16,457 | +144% |
| Suppliers | 440/4 | €11,462 | €27,919 | +€16,457 | +144% |
| Taxes, remuneration and social security | 45 | €20,407 | €37,237 | +€16,831 | +82.5% |
| Taxes | 450/3 | €7,399 | €27,792 | +€20,394 | +276% |
| Remuneration and social security | 454/9 | €13,008 | €9,445 | -€3,563 | -27.4% |
| Other amounts payable | 47/48 | €27,084 | €2,084 | -€25,000 | -92.3% |
| Accrued charges and deferred income | 492/3 | €4,447 | €17,500 | +€13,053 | +294% |
| Turnover | 70 | - | €949,332 | +€949,332 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €579,920 | +€579,920 | |
| Remuneration, social security and pensions | 62 | €112,559 | €165,729 | +€53,170 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,391 | €33,364 | -€1,027 | -3.0% |
| Other operating charges | 640/8 | €556 | €779 | +€224 | +40.3% |
| Gross operating margin | 9900 | €251,326 | €411,913 | +€160,587 | +63.9% |
| Operating profit (loss) | 9901 | €103,821 | €212,040 | +€108,220 | +104% |
| Financial income | 75/76B | €1,474 | €4,275 | +€2,802 | +190% |
| Recurring financial income | 75 | €1,474 | €4,275 | +€2,802 | +190% |
| Financial charges | 65/66B | €2,328 | €1,686 | -€642 | -27.6% |
| Recurring financial charges | 65 | €2,328 | €1,686 | -€642 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €102,966 | €214,630 | +€111,664 | +108% |
| Income taxes | 67/77 | €18,399 | €61,594 | +€43,195 | +235% |
| Profit (loss) for the period | 9904 | €84,567 | €153,036 | +€68,468 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,567 | €153,036 | +€68,468 | +81.0% |
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.