Ebénisterie Marc Flémal: 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.
Ebénisterie Marc Flémal
Largest movements
- Cash +€2,557
new in 2025: €2,557
mainly Net result for the year (+€1,421) and Other debts (+€1,201)
- Tangible fixed assets -€913
down €913 (-51.6%), from €1,770 to €857
of which Plant, machinery and equipment: -€492
- Deferred charges and accrued income -€615
down €615 (-30.1%), from €2,044 to €1,429
- Stocks and contracts -€567
down €567 (-10.8%), from €5,240 to €4,672
- Receivables within one year -€353
down €353 (-70.2%), from €503 to €150
of which Trade receivables: -€285
- Short-term financial debts -€3,830
down €3,830 (-100%), from €3,830 to €0
- Profit (loss) carried forward +€1,421
up €1,421 (+7.1%), from -€20,102 to -€18,681
- Other debts +€1,201
up €1,201 (+18.7%), from €6,422 to €7,623
- Tax, wage and social debts +€787
new in 2025: €787
- Trade debts +€530
up €530 (+184%), from €288 to €818
- Gross operating margin +€2,499
up €2,499 (+136%), from €1,837 to €4,336
- Financial charges -€137
down €137 (-7.3%), from €1,890 to €1,753
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 | €9,556 | €9,665 | +€109 | +1.1% |
| Fixed assets | 21/28 | €1,770 | €857 | -€913 | -51.6% |
| Tangible fixed assets | 22/27 | €1,770 | €857 | -€913 | -51.6% |
| Plant, machinery and equipment | 23 | €971 | €479 | -€492 | -50.7% |
| Furniture and vehicles | 24 | €799 | €378 | -€421 | -52.7% |
| Current assets | 29/58 | €7,786 | €8,808 | +€1,022 | +13.1% |
| Stocks and contracts in progress | 3 | €5,240 | €4,672 | -€567 | -10.8% |
| Stocks | 30/36 | €5,240 | €4,672 | -€567 | -10.8% |
| Amounts receivable within one year | 40/41 | €503 | €150 | -€353 | -70.2% |
| Trade receivables | 40 | €435 | €150 | -€285 | -65.5% |
| Other amounts receivable | 41 | €68 | €0 | -€68 | -100% |
| Cash at bank and in hand | 54/58 | - | €2,557 | +€2,557 | |
| Deferred charges and accrued income | 490/1 | €2,044 | €1,429 | -€615 | -30.1% |
| Total equity and liabilities | 10/49 | €9,556 | €9,665 | +€109 | +1.1% |
| Equity | 10/15 | -€985 | €436 | +€1,421 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €517 | €517 | = | 0.0% |
| Non-distributable reserves | 130/1 | €517 | €517 | = | 0.0% |
| Reserves not available under the articles | 1311 | €517 | €517 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,102 | -€18,681 | +€1,421 | +7.1% |
| Amounts payable | 17/49 | €10,541 | €9,229 | -€1,312 | -12.4% |
| Amounts payable within one year | 42/48 | €10,541 | €9,229 | -€1,312 | -12.4% |
| Financial debts | 43 | €3,830 | €0 | -€3,830 | -100% |
| Credit institutions | 430/8 | €3,830 | €0 | -€3,830 | -100% |
| Trade debts | 44 | €288 | €818 | +€530 | +184% |
| Suppliers | 440/4 | €288 | €818 | +€530 | +184% |
| Taxes, remuneration and social security | 45 | - | €787 | +€787 | |
| Taxes | 450/3 | - | €787 | +€787 | |
| Other amounts payable | 47/48 | €6,422 | €7,623 | +€1,201 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €913 | -€15 | -1.6% |
| Other operating charges | 640/8 | €242 | €251 | +€8 | +3.3% |
| Gross operating margin | 9900 | €1,837 | €4,336 | +€2,499 | +136% |
| Operating profit (loss) | 9901 | €667 | €3,172 | +€2,506 | +376% |
| Financial income | 75/76B | €5 | €1 | -€4 | -73.4% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -73.4% |
| Financial charges | 65/66B | €1,890 | €1,753 | -€137 | -7.3% |
| Recurring financial charges | 65 | €1,890 | €1,753 | -€137 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,219 | €1,421 | +€2,639 | |
| Profit (loss) for the period | 9904 | -€1,219 | €1,421 | +€2,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,219 | €1,421 | +€2,639 |
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 26 October 2026 via checked.be.