BR 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.
BR MENUISERIE
Largest movements
- Cash +€49,012
up €49,012 (+333.9%), from €14,681 to €63,693
mainly Net result for the year (+€42,497) and Other debts (+€26,589)
- Other debts +€26,589
up €26,589 (+662.8%), from €4,011 to €30,600
- Tax, wage and social debts +€14,751
up €14,751 (+155.3%), from €9,499 to €24,251
of which Taxes: +€16,568
- Profit (loss) carried forward +€6,497
up €6,497 (+35.4%), from €18,365 to €24,863
- Trade debts +€950
up €950 (+28.4%), from €3,346 to €4,296
- Gross operating margin +€52,986
up €52,986 (+1168.3%), from €4,535 to €57,522
- Taxes +€11,050
up €11,050 (+980.5%), from €1,127 to €12,177
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.
Cash bridge derived
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 | €40,222 | €89,010 | +€48,788 | +121.3% |
| Fixed assets | 21/28 | €4,089 | €4,381 | +€292 | +7.2% |
| Tangible fixed assets | 22/27 | €4,089 | €4,381 | +€292 | +7.2% |
| Plant, machinery and equipment | 23 | €2,028 | €1,396 | -€632 | -31.2% |
| Furniture and vehicles | 24 | €2,060 | €2,985 | +€925 | +44.9% |
| Current assets | 29/58 | €36,133 | €84,629 | +€48,495 | +134.2% |
| Amounts receivable within one year | 40/41 | €20,978 | €20,700 | -€279 | -1.3% |
| Trade receivables | 40 | €20,976 | €18,511 | -€2,465 | -11.7% |
| Other amounts receivable | 41 | €2 | €2,188 | +€2,186 | +98905.4% |
| Cash at bank and in hand | 54/58 | €14,681 | €63,693 | +€49,012 | +333.9% |
| Deferred charges and accrued income | 490/1 | €474 | €236 | -€238 | -50.2% |
| Total equity and liabilities | 10/49 | €40,222 | €89,010 | +€48,788 | +121.3% |
| Equity | 10/15 | €23,365 | €29,863 | +€6,497 | +27.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,365 | €24,863 | +€6,497 | +35.4% |
| Amounts payable | 17/49 | €16,857 | €59,147 | +€42,290 | +250.9% |
| Amounts payable within one year | 42/48 | €16,857 | €59,147 | +€42,290 | +250.9% |
| Trade debts | 44 | €3,346 | €4,296 | +€950 | +28.4% |
| Suppliers | 440/4 | €3,346 | €4,296 | +€950 | +28.4% |
| Taxes, remuneration and social security | 45 | €9,499 | €24,251 | +€14,751 | +155.3% |
| Taxes | 450/3 | €4,049 | €20,617 | +€16,568 | +409.1% |
| Remuneration and social security | 454/9 | €5,450 | €3,633 | -€1,817 | -33.3% |
| Other amounts payable | 47/48 | €4,011 | €30,600 | +€26,589 | +662.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,714 | €2,066 | +€352 | +20.5% |
| Other operating charges | 640/8 | €631 | €618 | -€13 | -2.0% |
| Gross operating margin | 9900 | €4,535 | €57,522 | +€52,986 | +1168.3% |
| Operating profit (loss) | 9901 | €2,191 | €54,838 | +€52,647 | +2403.2% |
| Financial income | 75/76B | €59 | €86 | +€27 | +46.2% |
| Recurring financial income | 75 | €59 | €86 | +€27 | +46.2% |
| Financial charges | 65/66B | €788 | €250 | -€538 | -68.3% |
| Recurring financial charges | 65 | €788 | €250 | -€538 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | €1,462 | €54,674 | +€53,212 | +3639.9% |
| Income taxes | 67/77 | €1,127 | €12,177 | +€11,050 | +980.5% |
| Profit (loss) for the period | 9904 | €335 | €42,497 | +€42,162 | +12587.6% |
| Profit (loss) for the period to be appropriated | 9905 | €335 | €42,497 | +€42,162 | +12587.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.