C & C 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.
C & C MENUISERIE
Largest movements
- Cash +€41,448
up €41,448 (+48.2%), from €85,922 to €127,370
mainly Stocks and contracts (+€21,808) and Other debts (+€20,487)
- Stocks and contracts -€21,808
down €21,808 (-85.9%), from €25,382 to €3,574
of which Contracts in progress: -€22,106
- Receivables within one year -€11,846
down €11,846 (-19.6%), from €60,532 to €48,686
of which Trade receivables: -€8,026
- Reserves -€22,144
down €22,144 (-17.0%), from €130,064 to €107,921
of which Distributable reserves: -€22,144
- Other debts +€20,487
up €20,487 (+156%), from €13,115 to €33,602
- Trade debts +€8,002
up €8,002 (+25.1%), from €31,907 to €39,909
- Other operating charges -€14,953
down €14,953 (-97.3%), from €15,362 to €409
- Gross operating margin -€9,922
down €9,922 (-42.4%), from €23,396 to €13,475
- Staff costs +€3,687
up €3,687 (+73.8%), from €4,995 to €8,683
- Provisions +€2,393
new in 2025: €2,393
- Write-downs +€1,060
no longer reported in 2025 (was -€1,060)
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 | €183,315 | €190,618 | +€7,302 | +4.0% |
| Fixed assets | 21/28 | €1,901 | €3,229 | +€1,327 | +69.8% |
| Tangible fixed assets | 22/27 | €1,851 | €3,179 | +€1,327 | +71.7% |
| Plant, machinery and equipment | 23 | €501 | €791 | +€290 | +57.8% |
| Furniture and vehicles | 24 | - | €1,308 | +€1,308 | |
| Other tangible fixed assets | 26 | €1,350 | €1,080 | -€270 | -20.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €181,414 | €187,389 | +€5,975 | +3.3% |
| Stocks and contracts in progress | 3 | €25,382 | €3,574 | -€21,808 | -85.9% |
| Stocks | 30/36 | €3,275 | €3,574 | +€298 | +9.1% |
| Contracts in progress | 37 | €22,106 | - | -€22,106 | |
| Amounts receivable within one year | 40/41 | €60,532 | €48,686 | -€11,846 | -19.6% |
| Trade receivables | 40 | €48,528 | €40,502 | -€8,026 | -16.5% |
| Other amounts receivable | 41 | €12,004 | €8,184 | -€3,821 | -31.8% |
| Cash at bank and in hand | 54/58 | €85,922 | €127,370 | +€41,448 | +48.2% |
| Deferred charges and accrued income | 490/1 | €9,578 | €7,760 | -€1,818 | -19.0% |
| Total equity and liabilities | 10/49 | €183,315 | €190,618 | +€7,302 | +4.0% |
| Equity | 10/15 | €136,264 | €114,121 | -€22,144 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €130,064 | €107,921 | -€22,144 | -17.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €128,204 | €106,061 | -€22,144 | -17.3% |
| Amounts payable | 17/49 | €47,051 | €76,497 | +€29,446 | +62.6% |
| Amounts payable within one year | 42/48 | €47,051 | €76,497 | +€29,446 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €417 | €417 | = | 0.0% |
| Trade debts | 44 | €31,907 | €39,909 | +€8,002 | +25.1% |
| Suppliers | 440/4 | €31,907 | €39,909 | +€8,002 | +25.1% |
| Taxes, remuneration and social security | 45 | €1,612 | €2,569 | +€957 | +59.4% |
| Taxes | 450/3 | €869 | €1,108 | +€239 | +27.5% |
| Remuneration and social security | 454/9 | €743 | €1,461 | +€718 | +96.6% |
| Other amounts payable | 47/48 | €13,115 | €33,602 | +€20,487 | +156% |
| Non-recurring operating income | 76A | €9,050 | - | -€9,050 | |
| Remuneration, social security and pensions | 62 | €4,995 | €8,683 | +€3,687 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,287 | €567 | -€721 | -56.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,060 | - | +€1,060 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,393 | +€2,393 | |
| Other operating charges | 640/8 | €15,362 | €409 | -€14,953 | -97.3% |
| Gross operating margin | 9900 | €23,396 | €13,475 | -€9,922 | -42.4% |
| Operating profit (loss) | 9901 | €2,812 | €1,423 | -€1,389 | -49.4% |
| Financial income | 75/76B | €44 | €573 | +€529 | +1,201% |
| Recurring financial income | 75 | €44 | €573 | +€529 | +1,201% |
| Financial charges | 65/66B | €726 | €861 | +€135 | +18.5% |
| Recurring financial charges | 65 | €726 | €846 | +€120 | +16.5% |
| Non-recurring financial charges | 66B | - | €15 | +€15 | |
| Profit (loss) for the period before taxes | 9903 | €2,130 | €1,135 | -€995 | -46.7% |
| Income taxes | 67/77 | €346 | €1,127 | +€782 | +226% |
| Profit (loss) for the period | 9904 | €1,784 | €8 | -€1,776 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,784 | €8 | -€1,776 | -99.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.