INSIDE 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.
INSIDE MENUISERIE
Largest movements
- Cash +€2,250
up €2,250 (+149%), from €1,510 to €3,760
mainly Other debts (+€5,407) and Trade debts (+€4,914)
- Receivables within one year +€1,109
up €1,109 (+2.8%), from €39,309 to €40,418
of which Other amounts receivable: +€5,505
- Intangible fixed assets -€1,000
down €1,000 (-25.0%), from €4,000 to €3,000
- Advances received -€7,778
no longer reported in 2023 (was €7,778)
- Other debts +€5,407
up €5,407 (+13.1%), from €41,241 to €46,648
- Trade debts +€4,914
up €4,914 (+13.0%), from €37,758 to €42,672
- Profit (loss) carried forward -€814
down €814 (-1.7%), from -€47,820 to -€48,634
- Turnover -€36,558
down €36,558 (-37.7%), from €96,917 to €60,359
- Gross operating margin -€21,663
down €21,663 (-91.0%), from €23,808 to €2,145
- Purchases and services -€14,895
down €14,895 (-20.4%), from €73,109 to €58,214
- Depreciation -€4,192
down €4,192 (-75.8%), from €5,532 to €1,340
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,748 | €47,436 | +€1,688 | +3.7% |
| Fixed assets | 21/28 | €4,598 | €3,258 | -€1,340 | -29.1% |
| Intangible fixed assets | 21 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Tangible fixed assets | 22/27 | €340 | - | -€340 | |
| Plant, machinery and equipment | 23 | €46 | - | -€46 | |
| Furniture and vehicles | 24 | €294 | - | -€294 | |
| Financial fixed assets | 28 | €258 | €258 | = | 0.0% |
| Current assets | 29/58 | €41,150 | €44,178 | +€3,028 | +7.4% |
| Amounts receivable within one year | 40/41 | €39,309 | €40,418 | +€1,109 | +2.8% |
| Trade receivables | 40 | €35,455 | €31,059 | -€4,396 | -12.4% |
| Other amounts receivable | 41 | €3,854 | €9,359 | +€5,505 | +143% |
| Cash at bank and in hand | 54/58 | €1,510 | €3,760 | +€2,250 | +149% |
| Deferred charges and accrued income | 490/1 | €331 | - | -€331 | |
| Total equity and liabilities | 10/49 | €45,748 | €47,436 | +€1,688 | +3.7% |
| Equity | 10/15 | -€41,488 | -€42,302 | -€814 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €132 | €132 | = | 0.0% |
| Non-distributable reserves | 130/1 | €132 | €132 | = | 0.0% |
| Reserves not available under the articles | 1311 | €132 | €132 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,820 | -€48,634 | -€814 | -1.7% |
| Amounts payable | 17/49 | €87,236 | €89,738 | +€2,502 | +2.9% |
| Amounts payable within one year | 42/48 | €87,236 | €89,738 | +€2,502 | +2.9% |
| Trade debts | 44 | €37,758 | €42,672 | +€4,914 | +13.0% |
| Suppliers | 440/4 | €37,758 | €42,672 | +€4,914 | +13.0% |
| Advances received on contracts in progress | 46 | €7,778 | - | -€7,778 | |
| Taxes, remuneration and social security | 45 | €459 | €418 | -€41 | -8.9% |
| Taxes | 450/3 | €459 | €418 | -€41 | -8.9% |
| Other amounts payable | 47/48 | €41,241 | €46,648 | +€5,407 | +13.1% |
| Turnover | 70 | €96,917 | €60,359 | -€36,558 | -37.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,109 | €58,214 | -€14,895 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,532 | €1,340 | -€4,192 | -75.8% |
| Other operating charges | 640/8 | €929 | €952 | +€23 | +2.5% |
| Gross operating margin | 9900 | €23,808 | €2,145 | -€21,663 | -91.0% |
| Operating profit (loss) | 9901 | €17,347 | -€147 | -€17,494 | |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €769 | €667 | -€102 | -13.3% |
| Recurring financial charges | 65 | €769 | €667 | -€102 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €16,590 | -€814 | -€17,404 | |
| Profit (loss) for the period | 9904 | €16,590 | -€814 | -€17,404 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,590 | -€814 | -€17,404 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.