CLA Menuiserie: what changed
Two fiscal 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.
CLA Menuiserie
Largest movements
- Receivables within one year +€24,843
up €24,843 (+63.9%), from €38,881 to €63,723
of which Trade receivables: +€23,535
- Cash -€7,194
down €7,194 (-46.2%), from €15,584 to €8,389
mainly Receivables within one year (-€24,843) and Debts after one year (-€3,324)
- Tangible fixed assets -€4,180
down €4,180 (-33.0%), from €12,682 to €8,502
of which Leasing and similar rights: -€3,567
- Trade debts +€12,187
up €12,187 (+64.0%), from €19,033 to €31,220
- Tax, wage and social debts +€4,756
up €4,756 (+70.7%), from €6,725 to €11,480
of which Remuneration and social security: +€5,783
- Debts after one year -€3,324
down €3,324 (-35.0%), from €9,501 to €6,177
- Gross operating margin -€4,205
down €4,205 (-40.1%), from €10,496 to €6,290
- Depreciation -€472
down €472 (-10.2%), from €4,652 to €4,180
- Financial income +€274
up €274 (+136990.0%), from €0 to €274
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.
Cash bridge derived
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 | €92,053 | €105,418 | +€13,366 | +14.5% |
| Fixed assets | 21/28 | €12,682 | €8,502 | -€4,180 | -33.0% |
| Tangible fixed assets | 22/27 | €12,682 | €8,502 | -€4,180 | -33.0% |
| Plant, machinery and equipment | 23 | €915 | €302 | -€613 | -67.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €11,768 | €8,200 | -€3,567 | -30.3% |
| Current assets | 29/58 | €79,371 | €96,916 | +€17,546 | +22.1% |
| Stocks and contracts in progress | 3 | €19,958 | €19,606 | -€352 | -1.8% |
| Stocks | 30/36 | €19,958 | €19,606 | -€352 | -1.8% |
| Amounts receivable within one year | 40/41 | €38,881 | €63,723 | +€24,843 | +63.9% |
| Trade receivables | 40 | €36,756 | €60,291 | +€23,535 | +64.0% |
| Other amounts receivable | 41 | €2,125 | €3,432 | +€1,308 | +61.6% |
| Cash at bank and in hand | 54/58 | €15,584 | €8,389 | -€7,194 | -46.2% |
| Deferred charges and accrued income | 490/1 | €4,948 | €5,198 | +€250 | +5.0% |
| Total equity and liabilities | 10/49 | €92,053 | €105,418 | +€13,366 | +14.5% |
| Equity | 10/15 | €50,013 | €50,270 | +€256 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,860 | €9,860 | = | 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% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,953 | €34,210 | +€256 | +0.8% |
| Amounts payable | 17/49 | €42,039 | €55,149 | +€13,109 | +31.2% |
| Amounts payable after more than one year | 17 | €9,501 | €6,177 | -€3,324 | -35.0% |
| Financial debts | 170/4 | €9,501 | €6,177 | -€3,324 | -35.0% |
| Amounts payable within one year | 42/48 | €32,513 | €48,949 | +€16,436 | +50.6% |
| Current portion of amounts payable after more than one year | 42 | €3,163 | €3,324 | +€161 | +5.1% |
| Trade debts | 44 | €19,033 | €31,220 | +€12,187 | +64.0% |
| Suppliers | 440/4 | €19,033 | €31,220 | +€12,187 | +64.0% |
| Taxes, remuneration and social security | 45 | €6,725 | €11,480 | +€4,756 | +70.7% |
| Taxes | 450/3 | €1,028 | €0 | -€1,028 | -100.0% |
| Remuneration and social security | 454/9 | €5,697 | €11,480 | +€5,783 | +101.5% |
| Other amounts payable | 47/48 | €3,592 | €2,925 | -€667 | -18.6% |
| Accrued charges and deferred income | 492/3 | €25 | €22 | -€3 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,652 | €4,180 | -€472 | -10.2% |
| Other operating charges | 640/8 | €1,153 | €1,121 | -€31 | -2.7% |
| Gross operating margin | 9900 | €10,496 | €6,290 | -€4,205 | -40.1% |
| Operating profit (loss) | 9901 | €4,691 | €989 | -€3,702 | -78.9% |
| Financial income | 75/76B | €0 | €274 | +€274 | +136990.0% |
| Recurring financial income | 75 | €0 | €274 | +€274 | +136990.0% |
| Financial charges | 65/66B | €1,035 | €1,007 | -€28 | -2.7% |
| Recurring financial charges | 65 | €1,035 | €1,007 | -€28 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €3,656 | €256 | -€3,400 | -93.0% |
| Profit (loss) for the period | 9904 | €3,656 | €256 | -€3,400 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,656 | €256 | -€3,400 | -93.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.