FREDERIC DIEFELS MENUISERIE: what changed
FREDERIC DIEFELS MENUISERIE
Largest movements
- Cash -€6,945
down €6,945 (-89.9%), from €7,727 to €782
mainly Net result for the year (-€14,778) and Trade debts (-€3,723)
- Tangible fixed assets -€5,194
down €5,194 (-32.6%), from €15,942 to €10,748
of which Plant, machinery and equipment: -€4,470
- Receivables within one year +€1,726
up €1,726 (+53.9%), from €3,200 to €4,926
of which Other amounts receivable: +€1,078
- Profit (loss) carried forward -€14,778
down €14,778 (-86.4%), from -€17,104 to -€31,882
- Other debts +€8,173
up €8,173 (+34.8%), from €23,496 to €31,669
- Trade debts -€3,723
down €3,723 (-24.5%), from €15,176 to €11,453
- Current portion of long-term debt -€1,336
no longer reported in 2025 (was €1,336)
- Tax, wage and social debts +€950
up €950 (+55.6%), from €1,710 to €2,660
of which Taxes: +€808
- Staff costs +€3,835
up €3,835 (+36.6%), from €10,489 to €14,324
- Gross operating margin +€1,178
up €1,178 (+16.2%), from €7,263 to €8,441
- Depreciation -€647
down €647 (-8.9%), from €7,288 to €6,641
- Other operating charges +€631
up €631 (+60.0%), from €1,053 to €1,684
- Financial charges -€171
down €171 (-43.1%), from €396 to €225
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,614 | €18,900 | -€10,714 | -36.2% |
| Fixed assets | 21/28 | €16,417 | €11,135 | -€5,282 | -32.2% |
| Intangible fixed assets | 21 | €295 | €207 | -€88 | -29.8% |
| Tangible fixed assets | 22/27 | €15,942 | €10,748 | -€5,194 | -32.6% |
| Plant, machinery and equipment | 23 | €14,456 | €9,986 | -€4,470 | -30.9% |
| Furniture and vehicles | 24 | €1,486 | €762 | -€724 | -48.7% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €13,197 | €7,765 | -€5,432 | -41.2% |
| Amounts receivable within one year | 40/41 | €3,200 | €4,926 | +€1,726 | +53.9% |
| Trade receivables | 40 | €1,079 | €1,727 | +€648 | +60.0% |
| Other amounts receivable | 41 | €2,121 | €3,199 | +€1,078 | +50.8% |
| Cash at bank and in hand | 54/58 | €7,727 | €782 | -€6,945 | -89.9% |
| Deferred charges and accrued income | 490/1 | €2,271 | €2,057 | -€213 | -9.4% |
| Total equity and liabilities | 10/49 | €29,614 | €18,900 | -€10,714 | -36.2% |
| Equity | 10/15 | -€12,104 | -€26,882 | -€14,778 | -122% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,104 | -€31,882 | -€14,778 | -86.4% |
| Amounts payable | 17/49 | €41,718 | €45,782 | +€4,064 | +9.7% |
| Amounts payable within one year | 42/48 | €41,718 | €45,782 | +€4,064 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €1,336 | - | -€1,336 | |
| Trade debts | 44 | €15,176 | €11,453 | -€3,723 | -24.5% |
| Suppliers | 440/4 | €15,176 | €11,453 | -€3,723 | -24.5% |
| Taxes, remuneration and social security | 45 | €1,710 | €2,660 | +€950 | +55.6% |
| Taxes | 450/3 | €687 | €1,496 | +€808 | +118% |
| Remuneration and social security | 454/9 | €1,023 | €1,165 | +€142 | +13.9% |
| Other amounts payable | 47/48 | €23,496 | €31,669 | +€8,173 | +34.8% |
| Remuneration, social security and pensions | 62 | €10,489 | €14,324 | +€3,835 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,288 | €6,641 | -€647 | -8.9% |
| Other operating charges | 640/8 | €1,053 | €1,684 | +€631 | +60.0% |
| Gross operating margin | 9900 | €7,263 | €8,441 | +€1,178 | +16.2% |
| Operating profit (loss) | 9901 | -€11,568 | -€14,209 | -€2,641 | -22.8% |
| Financial income | 75/76B | €28 | €5 | -€23 | -82.1% |
| Recurring financial income | 75 | €28 | €5 | -€23 | -82.1% |
| Financial charges | 65/66B | €396 | €225 | -€171 | -43.1% |
| Recurring financial charges | 65 | €396 | €225 | -€171 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,936 | -€14,429 | -€2,494 | -20.9% |
| Income taxes | 67/77 | €358 | €348 | -€10 | -2.8% |
| Profit (loss) for the period | 9904 | -€12,294 | -€14,778 | -€2,484 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,294 | -€14,778 | -€2,484 | -20.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.