FRL 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.
FRL MENUISERIE
Largest movements
- Receivables within one year -€10,544
down €10,544 (-79.4%), from €13,274 to €2,730
of which Other amounts receivable: -€5,546
- Tangible fixed assets -€7,759
down €7,759 (-22.6%), from €34,403 to €26,644
of which Leasing and similar rights: -€5,949
- Cash +€5,613
up €5,613 (+37.1%), from €15,127 to €20,740
mainly Receivables within one year (+€10,544) and Depreciation (+€7,760)
- Debts after one year -€6,299
down €6,299 (-22.6%), from €27,879 to €21,580
- Other debts -€3,989
down €3,989 (-42.5%), from €9,385 to €5,396
- Profit (loss) carried forward -€1,823
down €1,823 (-17.2%), from €10,602 to €8,779
- Trade debts -€803
down €803 (-46.0%), from €1,745 to €942
- Depreciation +€4,918
up €4,918 (+173%), from €2,842 to €7,760
- Gross operating margin +€2,073
up €2,073 (+31.4%), from €6,597 to €8,670
- Financial charges +€1,994
up €1,994 (+336%), from €593 to €2,587
- Other operating charges -€318
down €318 (-79.1%), from €402 to €84
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 | €63,479 | €51,064 | -€12,415 | -19.6% |
| Fixed assets | 21/28 | €34,403 | €26,644 | -€7,759 | -22.6% |
| Tangible fixed assets | 22/27 | €34,403 | €26,644 | -€7,759 | -22.6% |
| Plant, machinery and equipment | 23 | €4,667 | €3,217 | -€1,450 | -31.1% |
| Furniture and vehicles | 24 | €1,123 | €763 | -€360 | -32.1% |
| Leasing and similar rights | 25 | €28,613 | €22,664 | -€5,949 | -20.8% |
| Current assets | 29/58 | €29,076 | €24,420 | -€4,656 | -16.0% |
| Stocks and contracts in progress | 3 | €675 | €950 | +€275 | +40.7% |
| Stocks | 30/36 | €675 | €950 | +€275 | +40.7% |
| Amounts receivable within one year | 40/41 | €13,274 | €2,730 | -€10,544 | -79.4% |
| Trade receivables | 40 | €7,361 | €2,363 | -€4,998 | -67.9% |
| Other amounts receivable | 41 | €5,913 | €367 | -€5,546 | -93.8% |
| Cash at bank and in hand | 54/58 | €15,127 | €20,740 | +€5,613 | +37.1% |
| Total equity and liabilities | 10/49 | €63,479 | €51,064 | -€12,415 | -19.6% |
| Equity | 10/15 | €18,662 | €16,839 | -€1,823 | -9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,602 | €8,779 | -€1,823 | -17.2% |
| Amounts payable | 17/49 | €44,817 | €34,225 | -€10,592 | -23.6% |
| Amounts payable after more than one year | 17 | €27,879 | €21,580 | -€6,299 | -22.6% |
| Financial debts | 170/4 | €27,879 | €21,580 | -€6,299 | -22.6% |
| Amounts payable within one year | 42/48 | €16,938 | €12,645 | -€4,293 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €5,808 | €6,299 | +€491 | +8.5% |
| Trade debts | 44 | €1,745 | €942 | -€803 | -46.0% |
| Suppliers | 440/4 | €1,745 | €942 | -€803 | -46.0% |
| Taxes, remuneration and social security | 45 | - | €8 | +€8 | |
| Taxes | 450/3 | - | €8 | +€8 | |
| Other amounts payable | 47/48 | €9,385 | €5,396 | -€3,989 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,842 | €7,760 | +€4,918 | +173% |
| Other operating charges | 640/8 | €402 | €84 | -€318 | -79.1% |
| Gross operating margin | 9900 | €6,597 | €8,670 | +€2,073 | +31.4% |
| Operating profit (loss) | 9901 | €3,353 | €826 | -€2,527 | -75.4% |
| Financial charges | 65/66B | €593 | €2,587 | +€1,994 | +336% |
| Recurring financial charges | 65 | €593 | €2,587 | +€1,994 | +336% |
| Profit (loss) for the period before taxes | 9903 | €2,760 | -€1,761 | -€4,521 | |
| Income taxes | 67/77 | - | €62 | +€62 | |
| Profit (loss) for the period | 9904 | €2,760 | -€1,823 | -€4,583 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,760 | -€1,823 | -€4,583 |
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 29 October 2026 via checked.be.