CJ 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.
CJ MENUISERIE
Largest movements
- Receivables after one year -€30,000
down €30,000 (-31.3%), from €95,800 to €65,800
- Tangible fixed assets -€26,455
down €26,455 (-15.9%), from €166,081 to €139,626
of which Furniture and vehicles: -€15,844
- Cash -€13,222
down €13,222 (-32.9%), from €40,223 to €27,001
mainly Other debts (-€32,375) and Tax, wage and social debts (-€22,253)
- Receivables within one year +€4,642
up €4,642 (+20.5%), from €22,655 to €27,297
of which Other amounts receivable: +€2,618
- Other debts -€32,375
down €32,375 (-53.0%), from €61,061 to €28,686
- Tax, wage and social debts -€22,253
down €22,253 (-55.0%), from €40,429 to €18,176
of which Taxes: -€18,604
- Debts after one year -€11,392
down €11,392 (-10.2%), from €112,069 to €100,677
- Reserves +€5,429
up €5,429 (+6.6%), from €82,333 to €87,762
of which Distributable reserves: +€5,429
- Trade debts -€4,619
down €4,619 (-82.4%), from €5,603 to €985
- Gross operating margin -€240,047
down €240,047 (-78.9%), from €304,080 to €64,033
- Staff costs -€165,610
down €165,610 (-97.5%), from €169,874 to €4,264
- Taxes -€10,358
down €10,358 (-75.6%), from €13,693 to €3,336
- Depreciation +€4,772
up €4,772 (+20.7%), from €23,057 to €27,829
- Financial income -€4,710
down €4,710 (-52.1%), from €9,043 to €4,333
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,720 | €260,690 | -€68,030 | -20.7% |
| Fixed assets | 21/28 | €166,156 | €139,626 | -€26,530 | -16.0% |
| Tangible fixed assets | 22/27 | €166,081 | €139,626 | -€26,455 | -15.9% |
| Land and buildings | 22 | €108,165 | €98,990 | -€9,175 | -8.5% |
| Plant, machinery and equipment | 23 | €3,721 | €2,285 | -€1,436 | -38.6% |
| Furniture and vehicles | 24 | €54,195 | €38,351 | -€15,844 | -29.2% |
| Financial fixed assets | 28 | €75 | - | -€75 | |
| Current assets | 29/58 | €162,564 | €121,064 | -€41,500 | -25.5% |
| Amounts receivable after more than one year | 29 | €95,800 | €65,800 | -€30,000 | -31.3% |
| Other amounts receivable | 291 | €95,800 | €65,800 | -€30,000 | -31.3% |
| Stocks and contracts in progress | 3 | €3,886 | €965 | -€2,920 | -75.2% |
| Stocks | 30/36 | €3,886 | €965 | -€2,920 | -75.2% |
| Amounts receivable within one year | 40/41 | €22,655 | €27,297 | +€4,642 | +20.5% |
| Trade receivables | 40 | €21,891 | €23,915 | +€2,024 | +9.2% |
| Other amounts receivable | 41 | €765 | €3,383 | +€2,618 | +342% |
| Cash at bank and in hand | 54/58 | €40,223 | €27,001 | -€13,222 | -32.9% |
| Total equity and liabilities | 10/49 | €328,720 | €260,690 | -€68,030 | -20.7% |
| Equity | 10/15 | €95,840 | €100,774 | +€4,934 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,333 | €87,762 | +€5,429 | +6.6% |
| 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 | €80,473 | €85,902 | +€5,429 | +6.7% |
| Profit (loss) carried forward | 14 | €1,594 | €1,594 | = | 0.0% |
| Investment grants | 15 | €5,713 | €5,218 | -€495 | -8.7% |
| Amounts payable | 17/49 | €232,881 | €159,916 | -€72,964 | -31.3% |
| Amounts payable after more than one year | 17 | €112,069 | €100,677 | -€11,392 | -10.2% |
| Financial debts | 170/4 | €112,069 | €100,677 | -€11,392 | -10.2% |
| Amounts payable within one year | 42/48 | €120,811 | €59,239 | -€61,572 | -51.0% |
| Current portion of amounts payable after more than one year | 42 | €13,718 | €11,392 | -€2,326 | -17.0% |
| Trade debts | 44 | €5,603 | €985 | -€4,619 | -82.4% |
| Suppliers | 440/4 | €5,603 | €985 | -€4,619 | -82.4% |
| Taxes, remuneration and social security | 45 | €40,429 | €18,176 | -€22,253 | -55.0% |
| Taxes | 450/3 | €36,780 | €18,176 | -€18,604 | -50.6% |
| Remuneration and social security | 454/9 | €3,649 | - | -€3,649 | |
| Other amounts payable | 47/48 | €61,061 | €28,686 | -€32,375 | -53.0% |
| Remuneration, social security and pensions | 62 | €169,874 | €4,264 | -€165,610 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,057 | €27,829 | +€4,772 | +20.7% |
| Other operating charges | 640/8 | €3,215 | €3,029 | -€186 | -5.8% |
| Non-recurring operating charges | 66A | €19,517 | €3,140 | -€16,377 | -83.9% |
| Gross operating margin | 9900 | €304,080 | €64,033 | -€240,047 | -78.9% |
| Operating profit (loss) | 9901 | €88,417 | €25,771 | -€62,646 | -70.9% |
| Financial income | 75/76B | €9,043 | €4,333 | -€4,710 | -52.1% |
| Recurring financial income | 75 | €9,043 | €4,333 | -€4,710 | -52.1% |
| Financial charges | 65/66B | €7,265 | €3,339 | -€3,926 | -54.0% |
| Recurring financial charges | 65 | €7,265 | €3,339 | -€3,926 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €90,196 | €26,765 | -€63,431 | -70.3% |
| Income taxes | 67/77 | €13,693 | €3,336 | -€10,358 | -75.6% |
| Profit (loss) for the period | 9904 | €76,503 | €23,429 | -€53,073 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,503 | €23,429 | -€53,073 | -69.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.