BOB LE MENUISIER: what changed
What changed
BOB LE MENUISIER
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€7,037
2024 · €8,346-€1,309
Equity
€46,293
2024 · €39,257+€7,037
Cash
€594
2024 · €581+€13
Balance sheet total
€55,246
2024 · €50,230+€5,016
Largest movements
Assets
- Tangible fixed assets +€5,215
up €5,215 (+1,446%), from €361 to €5,575
- Current investments -€4,017
no longer reported in 2025 (was €4,017)
- Receivables within one year +€3,276
up €3,276 (+7.4%), from €44,547 to €47,823
of which Trade receivables: +€11,711
- Deferred charges and accrued income +€669
new in 2025: €669
Equity and liabilities
- Reserves +€7,037
up €7,037 (+19.4%), from €36,257 to €43,293
- Tax, wage and social debts +€2,678
new in 2025: €2,678
- Current portion of long-term debt -€2,523
down €2,523 (-28.9%), from €8,725 to €6,202
- Short-term financial debts -€1,748
no longer reported in 2025 (was €1,748)
Income statement
- Gross operating margin -€7,515
down €7,515 (-32.3%), from €23,275 to €15,760
- Depreciation -€6,930
down €6,930 (-83.9%), from €8,256 to €1,325
- Taxes +€1,221
up €1,221 (+49.2%), from €2,483 to €3,704
- Other operating charges -€499
down €499 (-47.8%), from €1,045 to €545
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
€8,346
Gross operating margin
-€7,515
Staff costs
+€160
Depreciation
+€6,930
Other operating charges
+€499
Financial income
+€30
Financial charges
-€193
Taxes
-€1,221
Result 2025
€7,037
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
+€6,667
Investment
-€2,383
Financing
-€4,271
Cash 2024
€581
From operations (derived)
+€6,667
Net result for the year
+€7,037
Depreciation
+€1,325
Receivables within one year
-€3,276
Deferred charges and accrued income
-€669
Trade debts
-€428
Tax, wage and social debts
+€2,678
Investment (derived)
-€2,383
Investment in fixed assets (net)
-€6,400
Current investments
+€4,017
Financing
-€4,271
Current portion of long-term debt
-€2,523
Short-term financial debts
-€1,748
Cash 2025
€594
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,230 | €55,246 | +€5,016 | +10.0% |
| Formation expenses | 20 | €725 | €585 | -€140 | -19.4% |
| Fixed assets | 21/28 | €361 | €5,575 | +€5,215 | +1,446% |
| Tangible fixed assets | 22/27 | €361 | €5,575 | +€5,215 | +1,446% |
| Furniture and vehicles | 24 | €361 | €5,575 | +€5,215 | +1,446% |
| Current assets | 29/58 | €49,145 | €49,086 | -€59 | -0.1% |
| Amounts receivable within one year | 40/41 | €44,547 | €47,823 | +€3,276 | +7.4% |
| Trade receivables | 40 | €6,584 | €18,295 | +€11,711 | +178% |
| Other amounts receivable | 41 | €37,963 | €29,528 | -€8,435 | -22.2% |
| Current investments | 50/53 | €4,017 | - | -€4,017 | |
| Cash at bank and in hand | 54/58 | €581 | €594 | +€13 | +2.2% |
| Deferred charges and accrued income | 490/1 | - | €669 | +€669 | |
| Total equity and liabilities | 10/49 | €50,230 | €55,246 | +€5,016 | +10.0% |
| Equity | 10/15 | €39,257 | €46,293 | +€7,037 | +17.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,257 | €43,293 | +€7,037 | +19.4% |
| Distributable reserves | 133 | €36,257 | €43,293 | +€7,037 | +19.4% |
| Amounts payable | 17/49 | €10,974 | €8,953 | -€2,021 | -18.4% |
| Amounts payable within one year | 42/48 | €10,974 | €8,953 | -€2,021 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €8,725 | €6,202 | -€2,523 | -28.9% |
| Financial debts | 43 | €1,748 | - | -€1,748 | |
| Credit institutions | 430/8 | €1,748 | - | -€1,748 | |
| Trade debts | 44 | €501 | €73 | -€428 | -85.4% |
| Suppliers | 440/4 | €501 | €73 | -€428 | -85.4% |
| Taxes, remuneration and social security | 45 | - | €2,678 | +€2,678 | |
| Taxes | 450/3 | - | €2,678 | +€2,678 | |
| Remuneration, social security and pensions | 62 | €2,520 | €2,360 | -€160 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,256 | €1,325 | -€6,930 | -83.9% |
| Other operating charges | 640/8 | €1,045 | €545 | -€499 | -47.8% |
| Gross operating margin | 9900 | €23,275 | €15,760 | -€7,515 | -32.3% |
| Operating profit (loss) | 9901 | €11,455 | €11,529 | +€74 | +0.6% |
| Financial income | 75/76B | €8 | €38 | +€30 | +404% |
| Recurring financial income | 75 | €8 | €38 | +€30 | +404% |
| Financial charges | 65/66B | €633 | €826 | +€193 | +30.5% |
| Recurring financial charges | 65 | €633 | €826 | +€193 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €10,829 | €10,741 | -€89 | -0.8% |
| Income taxes | 67/77 | €2,483 | €3,704 | +€1,221 | +49.2% |
| Profit (loss) for the period | 9904 | €8,346 | €7,037 | -€1,309 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,346 | €7,037 | -€1,309 | -15.7% |
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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 3 November 2026 via checked.be.