DL 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.
DL Menuiserie
Largest movements
- Financial fixed assets +€90,000
up €90,000 (+85.7%), from €105,000 to €195,000
- Receivables within one year +€28,312
up €28,312 (+53.7%), from €52,763 to €81,075
of which Other amounts receivable: +€17,612
- Intangible fixed assets -€5,716
down €5,716 (-27.5%), from €20,801 to €15,085
- Debts after one year +€43,925
up €43,925 (+71.4%), from €61,522 to €105,446
- Reserves +€36,893
up €36,893 (+132%), from €28,022 to €64,915
- Other debts +€20,000
up €20,000, from €0 to €20,000
- Tax, wage and social debts +€13,337
up €13,337 (+44.7%), from €29,823 to €43,160
of which Taxes: +€11,667
- Trade debts -€11,897
down €11,897 (-45.8%), from €25,990 to €14,093
- Gross operating margin +€39,948
up €39,948 (+48.8%), from €81,779 to €121,727
- Taxes +€9,879
up €9,879 (+144%), from €6,854 to €16,733
- Staff costs +€4,392
up €4,392 (+8.4%), from €52,146 to €56,538
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 | €180,321 | €292,960 | +€112,638 | +62.5% |
| Fixed assets | 21/28 | €125,801 | €210,085 | +€84,284 | +67.0% |
| Intangible fixed assets | 21 | €20,801 | €15,085 | -€5,716 | -27.5% |
| Financial fixed assets | 28 | €105,000 | €195,000 | +€90,000 | +85.7% |
| Current assets | 29/58 | €54,521 | €82,875 | +€28,354 | +52.0% |
| Amounts receivable within one year | 40/41 | €52,763 | €81,075 | +€28,312 | +53.7% |
| Trade receivables | 40 | €11,283 | €21,984 | +€10,701 | +94.8% |
| Other amounts receivable | 41 | €41,480 | €59,092 | +€17,612 | +42.5% |
| Cash at bank and in hand | 54/58 | €29 | €29 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,728 | €1,770 | +€42 | +2.4% |
| Total equity and liabilities | 10/49 | €180,321 | €292,960 | +€112,638 | +62.5% |
| Equity | 10/15 | €30,022 | €66,915 | +€36,893 | +123% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,022 | €64,915 | +€36,893 | +132% |
| Distributable reserves | 133 | €28,022 | €64,915 | +€36,893 | +132% |
| Amounts payable | 17/49 | €150,299 | €226,045 | +€75,745 | +50.4% |
| Amounts payable after more than one year | 17 | €61,522 | €105,446 | +€43,925 | +71.4% |
| Financial debts | 170/4 | €61,522 | €105,446 | +€43,925 | +71.4% |
| Amounts payable within one year | 42/48 | €88,778 | €120,599 | +€31,821 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €14,555 | €23,360 | +€8,805 | +60.5% |
| Financial debts | 43 | €18,409 | €19,985 | +€1,576 | +8.6% |
| Credit institutions | 430/8 | €18,409 | €19,985 | +€1,576 | +8.6% |
| Trade debts | 44 | €25,990 | €14,093 | -€11,897 | -45.8% |
| Suppliers | 440/4 | €25,990 | €14,093 | -€11,897 | -45.8% |
| Taxes, remuneration and social security | 45 | €29,823 | €43,160 | +€13,337 | +44.7% |
| Taxes | 450/3 | €24,150 | €35,816 | +€11,667 | +48.3% |
| Remuneration and social security | 454/9 | €5,674 | €7,344 | +€1,670 | +29.4% |
| Other amounts payable | 47/48 | €0 | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €52,146 | €56,538 | +€4,392 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,716 | €5,716 | = | 0.0% |
| Other operating charges | 640/8 | €1,408 | €1,043 | -€365 | -25.9% |
| Gross operating margin | 9900 | €81,779 | €121,727 | +€39,948 | +48.8% |
| Operating profit (loss) | 9901 | €22,509 | €58,430 | +€35,921 | +160% |
| Financial income | 75/76B | €1,837 | €3,038 | +€1,200 | +65.3% |
| Recurring financial income | 75 | €1,837 | €3,038 | +€1,200 | +65.3% |
| Financial charges | 65/66B | €7,680 | €7,842 | +€162 | +2.1% |
| Recurring financial charges | 65 | €7,680 | €7,842 | +€162 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €16,667 | €53,626 | +€36,959 | +222% |
| Income taxes | 67/77 | €6,854 | €16,733 | +€9,879 | +144% |
| Profit (loss) for the period | 9904 | €9,813 | €36,893 | +€27,080 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €9,813 | €36,893 | +€27,080 | +276% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.