LA 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.
LA MENUISERIE
Largest movements
- Receivables within one year -€22,080
down €22,080 (-93.9%), from €23,517 to €1,436
of which Trade receivables: -€12,276
- Cash +€20,507
up €20,507 (+185%), from €11,078 to €31,585
mainly Receivables within one year (+€22,080) and Depreciation (+€11,080)
- Tangible fixed assets -€11,080
down €11,080 (-28.1%), from €39,434 to €28,355
of which Other tangible fixed assets: -€10,144
- Stocks and contracts -€1,101
down €1,101 (-19.4%), from €5,681 to €4,580
- Trade debts -€11,382
down €11,382 (-68.8%), from €16,553 to €5,171
- Profit (loss) carried forward -€2,595
down €2,595 (-8.2%), from -€31,780 to -€34,375
- Other debts +€1,821
up €1,821 (+15.5%), from €11,722 to €13,543
- Current portion of long-term debt -€1,030
no longer reported in 2025 (was €1,030)
- Other operating charges +€10,031
up €10,031 (+2,135%), from €470 to €10,501
- Gross operating margin +€9,080
up €9,080 (+66.5%), from €13,653 to €22,733
- Staff costs -€7,036
down €7,036 (-69.5%), from €10,122 to €3,085
- Depreciation -€1,864
down €1,864 (-14.4%), from €12,944 to €11,080
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 | €79,710 | €65,956 | -€13,754 | -17.3% |
| Fixed assets | 21/28 | €39,434 | €28,355 | -€11,080 | -28.1% |
| Tangible fixed assets | 22/27 | €39,434 | €28,355 | -€11,080 | -28.1% |
| Furniture and vehicles | 24 | €1,155 | €219 | -€936 | -81.0% |
| Other tangible fixed assets | 26 | €38,280 | €28,136 | -€10,144 | -26.5% |
| Current assets | 29/58 | €40,275 | €37,601 | -€2,675 | -6.6% |
| Stocks and contracts in progress | 3 | €5,681 | €4,580 | -€1,101 | -19.4% |
| Stocks | 30/36 | €5,681 | €4,580 | -€1,101 | -19.4% |
| Amounts receivable within one year | 40/41 | €23,517 | €1,436 | -€22,080 | -93.9% |
| Trade receivables | 40 | €13,470 | €1,193 | -€12,276 | -91.1% |
| Other amounts receivable | 41 | €10,047 | €243 | -€9,804 | -97.6% |
| Cash at bank and in hand | 54/58 | €11,078 | €31,585 | +€20,507 | +185% |
| Total equity and liabilities | 10/49 | €79,710 | €65,956 | -€13,754 | -17.3% |
| Equity | 10/15 | €45,222 | €42,626 | -€2,595 | -5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,802 | €70,802 | = | 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% |
| Tax-exempt reserves | 132 | €55,040 | €55,040 | = | 0.0% |
| Distributable reserves | 133 | €13,901 | €13,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,780 | -€34,375 | -€2,595 | -8.2% |
| Amounts payable | 17/49 | €34,488 | €23,329 | -€11,159 | -32.4% |
| Amounts payable within one year | 42/48 | €34,488 | €23,329 | -€11,159 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €1,030 | - | -€1,030 | |
| Trade debts | 44 | €16,553 | €5,171 | -€11,382 | -68.8% |
| Suppliers | 440/4 | €16,553 | €5,171 | -€11,382 | -68.8% |
| Advances received on contracts in progress | 46 | €145 | €145 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,039 | €4,471 | -€568 | -11.3% |
| Taxes | 450/3 | €2,136 | €2,028 | -€108 | -5.0% |
| Remuneration and social security | 454/9 | €2,903 | €2,443 | -€461 | -15.9% |
| Other amounts payable | 47/48 | €11,722 | €13,543 | +€1,821 | +15.5% |
| Non-recurring operating income | 76A | €31 | - | -€31 | |
| Remuneration, social security and pensions | 62 | €10,122 | €3,085 | -€7,036 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,944 | €11,080 | -€1,864 | -14.4% |
| Other operating charges | 640/8 | €470 | €10,501 | +€10,031 | +2,135% |
| Gross operating margin | 9900 | €13,653 | €22,733 | +€9,080 | +66.5% |
| Operating profit (loss) | 9901 | -€9,882 | -€1,933 | +€7,949 | +80.4% |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €583 | €417 | -€167 | -28.6% |
| Recurring financial charges | 65 | €583 | €417 | -€167 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,422 | -€2,350 | +€8,073 | +77.5% |
| Income taxes | 67/77 | €230 | €246 | +€16 | +6.8% |
| Profit (loss) for the period | 9904 | -€10,653 | -€2,595 | +€8,057 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,653 | -€2,595 | +€8,057 | +75.6% |
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 15 October 2026 via checked.be.