DC 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.
DC MENUISERIE
Largest movements
- Receivables within one year +€66,055
up €66,055 (+168%), from €39,421 to €105,476
of which Trade receivables: +€78,489
- Tangible fixed assets +€15,602
up €15,602 (+17.4%), from €89,752 to €105,354
of which Leasing and similar rights: +€32,101
- Cash +€13,355
up €13,355 (+109%), from €12,265 to €25,619
mainly Depreciation (+€45,865) and Trade debts (+€37,820)
- Intangible fixed assets +€3,233
up €3,233 (+546%), from €592 to €3,826
- Trade debts +€37,820
up €37,820 (+295%), from €12,832 to €50,652
- Debts after one year +€31,254
up €31,254 (+50.7%), from €61,590 to €92,844
of which Financial debts: +€29,105
- Profit (loss) carried forward +€19,656
up €19,656 (+84.8%), from €23,178 to €42,835
- Current portion of long-term debt +€14,737
up €14,737 (+76.6%), from €19,237 to €33,974
- Tax, wage and social debts -€9,516
down €9,516 (-44.7%), from €21,275 to €11,759
of which Taxes: -€16,669
- Gross operating margin +€82,835
up €82,835 (+76.8%), from €107,810 to €190,645
- Staff costs +€74,784
up €74,784 (+206%), from €36,296 to €111,079
- Depreciation +€10,273
up €10,273 (+28.9%), from €35,591 to €45,865
- Taxes -€2,986
down €2,986 (-35.6%), from €8,383 to €5,397
- Financial charges +€2,943
up €2,943 (+77.7%), from €3,789 to €6,732
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 | €143,112 | €242,265 | +€99,153 | +69.3% |
| Fixed assets | 21/28 | €90,644 | €109,479 | +€18,835 | +20.8% |
| Intangible fixed assets | 21 | €592 | €3,826 | +€3,233 | +546% |
| Tangible fixed assets | 22/27 | €89,752 | €105,354 | +€15,602 | +17.4% |
| Plant, machinery and equipment | 23 | €67,174 | €60,250 | -€6,924 | -10.3% |
| Furniture and vehicles | 24 | €22,578 | €13,003 | -€9,575 | -42.4% |
| Leasing and similar rights | 25 | - | €32,101 | +€32,101 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €52,469 | €132,786 | +€80,317 | +153% |
| Amounts receivable within one year | 40/41 | €39,421 | €105,476 | +€66,055 | +168% |
| Trade receivables | 40 | €26,987 | €105,476 | +€78,489 | +291% |
| Other amounts receivable | 41 | €12,434 | - | -€12,434 | |
| Cash at bank and in hand | 54/58 | €12,265 | €25,619 | +€13,355 | +109% |
| Deferred charges and accrued income | 490/1 | €783 | €1,690 | +€907 | +116% |
| Total equity and liabilities | 10/49 | €143,112 | €242,265 | +€99,153 | +69.3% |
| Equity | 10/15 | €28,178 | €47,835 | +€19,656 | +69.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,178 | €42,835 | +€19,656 | +84.8% |
| Amounts payable | 17/49 | €114,934 | €194,430 | +€79,496 | +69.2% |
| Amounts payable after more than one year | 17 | €61,590 | €92,844 | +€31,254 | +50.7% |
| Financial debts | 170/4 | €61,590 | €90,695 | +€29,105 | +47.3% |
| Other amounts payable | 178/9 | - | €2,149 | +€2,149 | |
| Amounts payable within one year | 42/48 | €53,344 | €101,587 | +€48,243 | +90.4% |
| Current portion of amounts payable after more than one year | 42 | €19,237 | €33,974 | +€14,737 | +76.6% |
| Trade debts | 44 | €12,832 | €50,652 | +€37,820 | +295% |
| Suppliers | 440/4 | €12,832 | €50,652 | +€37,820 | +295% |
| Taxes, remuneration and social security | 45 | €21,275 | €11,759 | -€9,516 | -44.7% |
| Taxes | 450/3 | €17,310 | €641 | -€16,669 | -96.3% |
| Remuneration and social security | 454/9 | €3,965 | €11,118 | +€7,153 | +180% |
| Other amounts payable | 47/48 | - | €5,202 | +€5,202 | |
| Remuneration, social security and pensions | 62 | €36,296 | €111,079 | +€74,784 | +206% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,591 | €45,865 | +€10,273 | +28.9% |
| Other operating charges | 640/8 | €815 | €1,936 | +€1,121 | +138% |
| Gross operating margin | 9900 | €107,810 | €190,645 | +€82,835 | +76.8% |
| Operating profit (loss) | 9901 | €35,108 | €31,765 | -€3,342 | -9.5% |
| Financial income | 75/76B | €243 | €20 | -€223 | -91.7% |
| Recurring financial income | 75 | €243 | €20 | -€223 | -91.7% |
| Financial charges | 65/66B | €3,789 | €6,732 | +€2,943 | +77.7% |
| Recurring financial charges | 65 | €3,789 | €6,732 | +€2,943 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €31,561 | €25,053 | -€6,508 | -20.6% |
| Income taxes | 67/77 | €8,383 | €5,397 | -€2,986 | -35.6% |
| Profit (loss) for the period | 9904 | €23,178 | €19,656 | -€3,522 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,178 | €19,656 | -€3,522 | -15.2% |
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 14 October 2026 via checked.be.