CDS MENUISERIE ET CONSTRUCTION: 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.
CDS MENUISERIE ET CONSTRUCTION
Largest movements
- Receivables within one year -€13,098
down €13,098 (-17.0%), from €76,953 to €63,855
of which Trade receivables: -€20,480
- Cash -€11,764
down €11,764 (-90.3%), from €13,022 to €1,258
mainly Trade debts (-€28,723) and Net result for the year (-€15,073)
- Tangible fixed assets -€1,744
no longer reported in 2022 (was €1,744)
of which Furniture and vehicles: -€1,542
- Trade debts -€28,723
down €28,723 (-49.6%), from €57,863 to €29,140
- Profit (loss) carried forward -€15,073
down €15,073 (-241%), from -€6,245 to -€21,317
- Other debts +€8,845
up €8,845 (+39.2%), from €22,567 to €31,412
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Tax, wage and social debts +€2,391
up €2,391 (+70.8%), from €3,375 to €5,767
of which Taxes: +€2,391
- Write-downs +€17,282
new in 2022: €17,282
- Gross operating margin +€3,499
up €3,499 (+26.7%), from €13,095 to €16,594
- Other operating charges +€2,376
up €2,376 (+139%), from €1,715 to €4,091
- Financial charges +€1,178
up €1,178 (+416%), from €283 to €1,461
- Taxes -€184
down €184 (-42.8%), from €429 to €245
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,196 | €66,775 | -€26,421 | -28.3% |
| Fixed assets | 21/28 | €2,594 | €850 | -€1,744 | -67.2% |
| Tangible fixed assets | 22/27 | €1,744 | - | -€1,744 | |
| Plant, machinery and equipment | 23 | €202 | - | -€202 | |
| Furniture and vehicles | 24 | €1,542 | - | -€1,542 | |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €90,602 | €65,925 | -€24,677 | -27.2% |
| Amounts receivable within one year | 40/41 | €76,953 | €63,855 | -€13,098 | -17.0% |
| Trade receivables | 40 | €71,940 | €51,460 | -€20,480 | -28.5% |
| Other amounts receivable | 41 | €5,013 | €12,395 | +€7,382 | +147% |
| Cash at bank and in hand | 54/58 | €13,022 | €1,258 | -€11,764 | -90.3% |
| Deferred charges and accrued income | 490/1 | €627 | €812 | +€185 | +29.5% |
| Total equity and liabilities | 10/49 | €93,196 | €66,775 | -€26,421 | -28.3% |
| Equity | 10/15 | €8,015 | -€857 | -€8,873 | |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,245 | -€21,317 | -€15,073 | -241% |
| Amounts payable | 17/49 | €85,180 | €67,632 | -€17,548 | -20.6% |
| Amounts payable within one year | 42/48 | €85,180 | €67,619 | -€17,561 | -20.6% |
| Financial debts | 43 | €74 | - | -€74 | |
| Credit institutions | 430/8 | €74 | - | -€74 | |
| Trade debts | 44 | €57,863 | €29,140 | -€28,723 | -49.6% |
| Suppliers | 440/4 | €57,863 | €29,140 | -€28,723 | -49.6% |
| Advances received on contracts in progress | 46 | €1,300 | €1,300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,375 | €5,767 | +€2,391 | +70.8% |
| Taxes | 450/3 | €359 | €2,750 | +€2,391 | +667% |
| Remuneration and social security | 454/9 | €3,017 | €3,017 | = | 0.0% |
| Other amounts payable | 47/48 | €22,567 | €31,412 | +€8,845 | +39.2% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €1,744 | +€8 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €17,282 | +€17,282 | |
| Other operating charges | 640/8 | €1,715 | €4,091 | +€2,376 | +139% |
| Non-recurring operating charges | 66A | - | €6,845 | +€6,845 | |
| Gross operating margin | 9900 | €13,095 | €16,594 | +€3,499 | +26.7% |
| Operating profit (loss) | 9901 | €9,645 | -€13,366 | -€23,011 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -88.2% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -88.2% |
| Financial charges | 65/66B | €283 | €1,461 | +€1,178 | +416% |
| Recurring financial charges | 65 | €283 | €1,461 | +€1,178 | +416% |
| Profit (loss) for the period before taxes | 9903 | €9,364 | -€14,827 | -€24,191 | |
| Income taxes | 67/77 | €429 | €245 | -€184 | -42.8% |
| Profit (loss) for the period | 9904 | €8,935 | -€15,073 | -€24,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,935 | -€15,073 | -€24,008 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.