CB LUX 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.
CB LUX MENUISERIE
Largest movements
- Receivables within one year +€358,318
up €358,318 (+258%), from €138,664 to €496,982
of which Trade receivables: +€358,318
- Cash +€22,615
up €22,615 (+141%), from €16,007 to €38,622
mainly Trade debts (+€372,060) and Advances received (+€16,760)
- Stocks and contracts -€10,642
down €10,642 (-13.5%), from €78,746 to €68,103
- Trade debts +€372,060
up €372,060 (+351%), from €106,087 to €478,147
- Other debts -€23,479
down €23,479 (-55.3%), from €42,432 to €18,953
- Advances received +€16,760
new in 2025: €16,760
- Profit (loss) carried forward +€8,945
up €8,945 (+35.4%), from €25,240 to €34,184
- Debts after one year -€8,772
down €8,772 (-8.7%), from €100,454 to €91,682
- Staff costs -€35,716
down €35,716 (-19.7%), from €181,642 to €145,926
- Gross operating margin -€28,139
down €28,139 (-11.6%), from €242,944 to €214,805
- Other operating charges +€6,427
up €6,427 (+37.8%), from €16,991 to €23,418
- Taxes +€3,346
up €3,346 (+28.0%), from €11,969 to €15,315
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 | €378,706 | €745,070 | +€366,364 | +96.7% |
| Fixed assets | 21/28 | €138,296 | €134,341 | -€3,954 | -2.9% |
| Tangible fixed assets | 22/27 | €138,198 | €134,243 | -€3,954 | -2.9% |
| Land and buildings | 22 | €128,346 | €121,114 | -€7,233 | -5.6% |
| Plant, machinery and equipment | 23 | €5,255 | €2,553 | -€2,701 | -51.4% |
| Furniture and vehicles | 24 | €4,597 | €10,576 | +€5,979 | +130% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €240,410 | €610,728 | +€370,318 | +154% |
| Stocks and contracts in progress | 3 | €78,746 | €68,103 | -€10,642 | -13.5% |
| Stocks | 30/36 | €78,746 | €68,103 | -€10,642 | -13.5% |
| Amounts receivable within one year | 40/41 | €138,664 | €496,982 | +€358,318 | +258% |
| Trade receivables | 40 | €138,258 | €496,576 | +€358,318 | +259% |
| Other amounts receivable | 41 | €405 | €405 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,007 | €38,622 | +€22,615 | +141% |
| Deferred charges and accrued income | 490/1 | €6,994 | €7,022 | +€28 | +0.4% |
| Total equity and liabilities | 10/49 | €378,706 | €745,070 | +€366,364 | +96.7% |
| Equity | 10/15 | €37,240 | €46,184 | +€8,945 | +24.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,240 | €34,184 | +€8,945 | +35.4% |
| Amounts payable | 17/49 | €341,466 | €698,885 | +€357,419 | +105% |
| Amounts payable after more than one year | 17 | €100,454 | €91,682 | -€8,772 | -8.7% |
| Financial debts | 170/4 | €100,454 | €91,682 | -€8,772 | -8.7% |
| Amounts payable within one year | 42/48 | €241,012 | €606,243 | +€365,231 | +152% |
| Current portion of amounts payable after more than one year | 42 | €9,222 | €8,772 | -€450 | -4.9% |
| Trade debts | 44 | €106,087 | €478,147 | +€372,060 | +351% |
| Suppliers | 440/4 | €106,087 | €478,147 | +€372,060 | +351% |
| Advances received on contracts in progress | 46 | - | €16,760 | +€16,760 | |
| Taxes, remuneration and social security | 45 | €83,271 | €83,612 | +€341 | +0.4% |
| Taxes | 450/3 | €53,598 | €51,104 | -€2,494 | -4.7% |
| Remuneration and social security | 454/9 | €29,673 | €32,508 | +€2,835 | +9.6% |
| Other amounts payable | 47/48 | €42,432 | €18,953 | -€23,479 | -55.3% |
| Accrued charges and deferred income | 492/3 | - | €960 | +€960 | |
| Remuneration, social security and pensions | 62 | €181,642 | €145,926 | -€35,716 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,198 | €13,203 | +€5 | 0.0% |
| Other operating charges | 640/8 | €16,991 | €23,418 | +€6,427 | +37.8% |
| Gross operating margin | 9900 | €242,944 | €214,805 | -€28,139 | -11.6% |
| Operating profit (loss) | 9901 | €31,113 | €32,258 | +€1,145 | +3.7% |
| Financial income | 75/76B | €48 | €2 | -€46 | -95.8% |
| Recurring financial income | 75 | €48 | €2 | -€46 | -95.8% |
| Financial charges | 65/66B | €6,596 | €8,000 | +€1,405 | +21.3% |
| Recurring financial charges | 65 | €6,596 | €8,000 | +€1,405 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €24,565 | €24,260 | -€305 | -1.2% |
| Income taxes | 67/77 | €11,969 | €15,315 | +€3,346 | +28.0% |
| Profit (loss) for the period | 9904 | €12,596 | €8,945 | -€3,651 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,596 | €8,945 | -€3,651 | -29.0% |
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 25 October 2026 via checked.be.