CHARLES 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.
CHARLES MENUISERIE
Largest movements
- Receivables within one year -€10,717
down €10,717 (-59.4%), from €18,028 to €7,311
of which Trade receivables: -€7,972
- Cash +€2,107
up €2,107 (+15.8%), from €13,358 to €15,465
mainly Receivables within one year (+€10,717) and Depreciation (+€1,000)
- Financial fixed assets +€1,480
up €1,480 (+463%), from €320 to €1,800
- Tangible fixed assets -€1,000
down €1,000 (-34.6%), from €2,889 to €1,888
- Profit (loss) carried forward -€6,380
down €6,380 (-36.4%), from €17,527 to €11,147
- Trade debts -€1,230
down €1,230 (-25.9%), from €4,747 to €3,518
- Tax, wage and social debts -€925
down €925 (-14.0%), from €6,607 to €5,682
of which Taxes: -€2,925
- Other debts +€458
up €458 (+41.3%), from €1,108 to €1,566
- Gross operating margin -€14,454
down €14,454, from €12,688 to -€1,766
- Taxes -€2,178
down €2,178 (-90.6%), from €2,403 to €225
- Depreciation +€888
up €888 (+790%), from €112 to €1,000
- Financial charges -€181
down €181 (-5.4%), from €3,367 to €3,186
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 | €34,990 | €26,912 | -€8,078 | -23.1% |
| Fixed assets | 21/28 | €3,209 | €3,688 | +€480 | +15.0% |
| Tangible fixed assets | 22/27 | €2,889 | €1,888 | -€1,000 | -34.6% |
| Furniture and vehicles | 24 | €2,889 | €1,888 | -€1,000 | -34.6% |
| Financial fixed assets | 28 | €320 | €1,800 | +€1,480 | +463% |
| Current assets | 29/58 | €31,781 | €23,224 | -€8,557 | -26.9% |
| Amounts receivable within one year | 40/41 | €18,028 | €7,311 | -€10,717 | -59.4% |
| Trade receivables | 40 | €14,833 | €6,861 | -€7,972 | -53.7% |
| Other amounts receivable | 41 | €3,196 | €450 | -€2,745 | -85.9% |
| Cash at bank and in hand | 54/58 | €13,358 | €15,465 | +€2,107 | +15.8% |
| Deferred charges and accrued income | 490/1 | €395 | €448 | +€53 | +13.4% |
| Total equity and liabilities | 10/49 | €34,990 | €26,912 | -€8,078 | -23.1% |
| Equity | 10/15 | €22,527 | €16,147 | -€6,380 | -28.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,527 | €11,147 | -€6,380 | -36.4% |
| Amounts payable | 17/49 | €12,463 | €10,765 | -€1,697 | -13.6% |
| Amounts payable within one year | 42/48 | €12,463 | €10,765 | -€1,697 | -13.6% |
| Trade debts | 44 | €4,747 | €3,518 | -€1,230 | -25.9% |
| Suppliers | 440/4 | €4,747 | €3,518 | -€1,230 | -25.9% |
| Taxes, remuneration and social security | 45 | €6,607 | €5,682 | -€925 | -14.0% |
| Taxes | 450/3 | €6,607 | €3,682 | -€2,925 | -44.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €1,108 | €1,566 | +€458 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112 | €1,000 | +€888 | +790% |
| Other operating charges | 640/8 | €162 | €256 | +€94 | +58.0% |
| Gross operating margin | 9900 | €12,688 | -€1,766 | -€14,454 | |
| Operating profit (loss) | 9901 | €12,413 | -€3,022 | -€15,435 | |
| Financial income | 75/76B | €17 | €53 | +€36 | +209% |
| Recurring financial income | 75 | €17 | €53 | +€36 | +209% |
| Financial charges | 65/66B | €3,367 | €3,186 | -€181 | -5.4% |
| Recurring financial charges | 65 | €3,367 | €3,186 | -€181 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €9,063 | -€6,155 | -€15,218 | |
| Income taxes | 67/77 | €2,403 | €225 | -€2,178 | -90.6% |
| Profit (loss) for the period | 9904 | €6,660 | -€6,380 | -€13,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,660 | -€6,380 | -€13,040 |
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 15 October 2026 via checked.be.