LG MENUISERIE CHÂSSIS: what changed
LG MENUISERIE CHÂSSIS
Largest movements
- Cash +€47,752
up €47,752 (+203%), from €23,574 to €71,326
mainly Net result for the year (+€33,044) and Tax, wage and social debts (+€15,181)
- Receivables within one year -€7,317
down €7,317 (-41.0%), from €17,829 to €10,512
of which Trade receivables: -€5,120
- Tangible fixed assets +€3,556
up €3,556 (+4.7%), from €76,077 to €79,633
of which Furniture and vehicles: +€2,625
- Deferred charges and accrued income -€2,192
down €2,192 (-47.7%), from €4,599 to €2,408
- Reserves +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€15,181
up €15,181 (+284%), from €5,339 to €20,520
of which Taxes: +€15,381
- Debts after one year -€3,592
down €3,592 (-5.6%), from €64,601 to €61,009
- Trade debts -€3,314
down €3,314 (-14.5%), from €22,891 to €19,578
- Profit (loss) carried forward +€3,044
up €3,044 (+15.0%), from €20,264 to €23,308
- Purchases and services -€19,074
down €19,074 (-7.6%), from €250,636 to €231,562
- Gross operating margin +€15,470
up €15,470 (+38.9%), from €39,756 to €55,226
- Other operating charges -€11,187
down €11,187 (-92.5%), from €12,096 to €910
- Taxes +€10,242
up €10,242 (+199%), from €5,139 to €15,381
- Financial charges +€4,794
up €4,794 (+462%), from €1,038 to €5,831
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 | €122,079 | €163,879 | +€41,800 | +34.2% |
| Fixed assets | 21/28 | €76,077 | €79,633 | +€3,556 | +4.7% |
| Tangible fixed assets | 22/27 | €76,077 | €79,633 | +€3,556 | +4.7% |
| Land and buildings | 22 | €75,000 | €75,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €553 | €1,485 | +€932 | +168% |
| Furniture and vehicles | 24 | €523 | €3,148 | +€2,625 | +502% |
| Current assets | 29/58 | €46,002 | €84,246 | +€38,244 | +83.1% |
| Amounts receivable within one year | 40/41 | €17,829 | €10,512 | -€7,317 | -41.0% |
| Trade receivables | 40 | €14,064 | €8,945 | -€5,120 | -36.4% |
| Other amounts receivable | 41 | €3,764 | €1,567 | -€2,197 | -58.4% |
| Cash at bank and in hand | 54/58 | €23,574 | €71,326 | +€47,752 | +203% |
| Deferred charges and accrued income | 490/1 | €4,599 | €2,408 | -€2,192 | -47.7% |
| Total equity and liabilities | 10/49 | €122,079 | €163,879 | +€41,800 | +34.2% |
| Equity | 10/15 | €23,264 | €56,308 | +€33,044 | +142% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €20,264 | €23,308 | +€3,044 | +15.0% |
| Amounts payable | 17/49 | €98,815 | €107,571 | +€8,756 | +8.9% |
| Amounts payable after more than one year | 17 | €64,601 | €61,009 | -€3,592 | -5.6% |
| Financial debts | 170/4 | €64,601 | €61,009 | -€3,592 | -5.6% |
| Amounts payable within one year | 42/48 | €34,214 | €46,563 | +€12,348 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €2,899 | €3,592 | +€692 | +23.9% |
| Trade debts | 44 | €22,891 | €19,578 | -€3,314 | -14.5% |
| Suppliers | 440/4 | €22,891 | €19,578 | -€3,314 | -14.5% |
| Taxes, remuneration and social security | 45 | €5,339 | €20,520 | +€15,181 | +284% |
| Taxes | 450/3 | €5,139 | €20,520 | +€15,381 | +299% |
| Remuneration and social security | 454/9 | €200 | €0 | -€200 | -100% |
| Other amounts payable | 47/48 | €3,085 | €2,873 | -€211 | -6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €250,636 | €231,562 | -€19,074 | -7.6% |
| Remuneration, social security and pensions | 62 | €1,071 | €119 | -€952 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159 | €217 | +€58 | +36.4% |
| Other operating charges | 640/8 | €12,096 | €910 | -€11,187 | -92.5% |
| Gross operating margin | 9900 | €39,756 | €55,226 | +€15,470 | +38.9% |
| Operating profit (loss) | 9901 | €26,429 | €53,980 | +€27,551 | +104% |
| Financial income | 75/76B | €11 | €276 | +€265 | +2,381% |
| Recurring financial income | 75 | €11 | €276 | +€265 | +2,381% |
| Financial charges | 65/66B | €1,038 | €5,831 | +€4,794 | +462% |
| Recurring financial charges | 65 | €1,038 | €5,831 | +€4,794 | +462% |
| Profit (loss) for the period before taxes | 9903 | €25,403 | €48,425 | +€23,022 | +90.6% |
| Income taxes | 67/77 | €5,139 | €15,381 | +€10,242 | +199% |
| Profit (loss) for the period | 9904 | €20,264 | €33,044 | +€12,780 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,264 | €33,044 | +€12,780 | +63.1% |
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 6 November 2026 via checked.be.