DFN PERFECT 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.
DFN PERFECT MENUISERIE
Largest movements
- Cash -€22,722
down €22,722 (-45.4%), from €50,057 to €27,335
mainly Advances received (-€29,896) and Contributions, distributions and other (-€15,000)
- Stocks and contracts -€16,094
no longer reported in 2025 (was €16,094)
- Receivables within one year -€4,675
down €4,675 (-19.9%), from €23,486 to €18,811
of which Other amounts receivable: -€8,094
- Deferred charges and accrued income -€1,764
down €1,764 (-15.1%), from €11,702 to €9,938
- Advances received -€29,896
down €29,896 (-95.9%), from €31,189 to €1,293
- Reserves -€15,000
down €15,000 (-28.4%), from €52,860 to €37,860
- Profit (loss) carried forward -€5,058
new in 2025: -€5,058
- Trade debts +€3,765
up €3,765 (+88.8%), from €4,238 to €8,003
- Short-term financial debts -€2,000
down €2,000 (-50.0%), from €4,000 to €2,000
- Gross operating margin -€28,749
down €28,749 (-46.8%), from €61,475 to €32,726
- Staff costs -€12,415
down €12,415 (-27.6%), from €45,061 to €32,646
- Taxes -€2,733
down €2,733 (-96.1%), from €2,844 to €111
- Financial charges -€859
down €859 (-25.3%), from €3,393 to €2,534
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 | €114,283 | €69,225 | -€45,058 | -39.4% |
| Fixed assets | 21/28 | €12,944 | €13,141 | +€197 | +1.5% |
| Tangible fixed assets | 22/27 | €12,739 | €12,936 | +€197 | +1.5% |
| Plant, machinery and equipment | 23 | €1,288 | €869 | -€419 | -32.5% |
| Furniture and vehicles | 24 | €1,707 | €1,093 | -€614 | -36.0% |
| Other tangible fixed assets | 26 | €9,744 | €10,974 | +€1,230 | +12.6% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €101,339 | €56,084 | -€45,255 | -44.7% |
| Stocks and contracts in progress | 3 | €16,094 | - | -€16,094 | |
| Stocks | 30/36 | €16,094 | - | -€16,094 | |
| Amounts receivable within one year | 40/41 | €23,486 | €18,811 | -€4,675 | -19.9% |
| Trade receivables | 40 | €12,346 | €15,765 | +€3,419 | +27.7% |
| Other amounts receivable | 41 | €11,140 | €3,046 | -€8,094 | -72.7% |
| Cash at bank and in hand | 54/58 | €50,057 | €27,335 | -€22,722 | -45.4% |
| Deferred charges and accrued income | 490/1 | €11,702 | €9,938 | -€1,764 | -15.1% |
| Total equity and liabilities | 10/49 | €114,283 | €69,225 | -€45,058 | -39.4% |
| Equity | 10/15 | €54,860 | €34,802 | -€20,058 | -36.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €52,860 | €37,860 | -€15,000 | -28.4% |
| Distributable reserves | 133 | €52,860 | €37,860 | -€15,000 | -28.4% |
| Profit (loss) carried forward | 14 | - | -€5,058 | -€5,058 | |
| Amounts payable | 17/49 | €59,423 | €34,423 | -€25,000 | -42.1% |
| Amounts payable within one year | 42/48 | €59,423 | €34,230 | -€25,193 | -42.4% |
| Financial debts | 43 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Credit institutions | 430/8 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Trade debts | 44 | €4,238 | €8,003 | +€3,765 | +88.8% |
| Suppliers | 440/4 | €4,238 | €8,003 | +€3,765 | +88.8% |
| Advances received on contracts in progress | 46 | €31,189 | €1,293 | -€29,896 | -95.9% |
| Taxes, remuneration and social security | 45 | €4,996 | €6,934 | +€1,938 | +38.8% |
| Taxes | 450/3 | €2,071 | €5,562 | +€3,491 | +169% |
| Remuneration and social security | 454/9 | €2,925 | €1,372 | -€1,553 | -53.1% |
| Other amounts payable | 47/48 | €15,000 | €16,000 | +€1,000 | +6.7% |
| Accrued charges and deferred income | 492/3 | - | €193 | +€193 | |
| Remuneration, social security and pensions | 62 | €45,061 | €32,646 | -€12,415 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €1,803 | +€67 | +3.9% |
| Other operating charges | 640/8 | €292 | €701 | +€409 | +140% |
| Gross operating margin | 9900 | €61,475 | €32,726 | -€28,749 | -46.8% |
| Operating profit (loss) | 9901 | €14,386 | -€2,424 | -€16,810 | |
| Financial income | 75/76B | €10 | €11 | +€1 | +10.0% |
| Recurring financial income | 75 | €10 | €11 | +€1 | +10.0% |
| Financial charges | 65/66B | €3,393 | €2,534 | -€859 | -25.3% |
| Recurring financial charges | 65 | €3,393 | €2,534 | -€859 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €11,003 | -€4,947 | -€15,950 | |
| Income taxes | 67/77 | €2,844 | €111 | -€2,733 | -96.1% |
| Profit (loss) for the period | 9904 | €8,159 | -€5,058 | -€13,217 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,159 | -€5,058 | -€13,217 |
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 28 October 2026 via checked.be.