LKS 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.
LKS Menuiserie
Largest movements
- Tangible fixed assets +€49,872
up €49,872 (+13.6%), from €366,145 to €416,017
of which Plant, machinery and equipment: +€49,666
- Cash -€17,167
down €17,167 (-73.6%), from €23,330 to €6,163
mainly Investment in fixed assets (net) (-€80,249) and Receivables within one year (-€16,627)
- Receivables within one year +€16,627
up €16,627 (+28.1%), from €59,149 to €75,775
of which Trade receivables: +€23,454
- Trade debts +€23,720
up €23,720 (+1,149%), from €2,064 to €25,784
- Reserves +€14,900
up €14,900 (+68.1%), from €21,888 to €36,788
- Debts after one year +€6,343
up €6,343 (+2.1%), from €309,138 to €315,481
- Current portion of long-term debt +€5,997
up €5,997 (+38.1%), from €15,732 to €21,730
- Gross operating margin +€95,754
up €95,754 (+38.2%), from €250,346 to €346,099
- Staff costs +€95,721
up €95,721 (+49.9%), from €191,966 to €287,687
- Depreciation +€9,952
up €9,952 (+54.0%), from €18,425 to €28,377
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 | €456,027 | €511,483 | +€55,456 | +12.2% |
| Fixed assets | 21/28 | €366,905 | €418,777 | +€51,872 | +14.1% |
| Tangible fixed assets | 22/27 | €366,145 | €416,017 | +€49,872 | +13.6% |
| Land and buildings | 22 | €333,370 | €332,214 | -€1,156 | -0.3% |
| Plant, machinery and equipment | 23 | €27,718 | €77,384 | +€49,666 | +179% |
| Furniture and vehicles | 24 | €5,057 | €6,419 | +€1,362 | +26.9% |
| Financial fixed assets | 28 | €760 | €2,760 | +€2,000 | +263% |
| Current assets | 29/58 | €89,122 | €92,706 | +€3,584 | +4.0% |
| Amounts receivable within one year | 40/41 | €59,149 | €75,775 | +€16,627 | +28.1% |
| Trade receivables | 40 | €36,083 | €59,537 | +€23,454 | +65.0% |
| Other amounts receivable | 41 | €23,065 | €16,238 | -€6,827 | -29.6% |
| Cash at bank and in hand | 54/58 | €23,330 | €6,163 | -€17,167 | -73.6% |
| Deferred charges and accrued income | 490/1 | €6,643 | €10,768 | +€4,125 | +62.1% |
| Total equity and liabilities | 10/49 | €456,027 | €511,483 | +€55,456 | +12.2% |
| Equity | 10/15 | €116,102 | €131,054 | +€14,951 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,888 | €36,788 | +€14,900 | +68.1% |
| Distributable reserves | 133 | €21,888 | €36,788 | +€14,900 | +68.1% |
| Profit (loss) carried forward | 14 | €88,014 | €88,066 | +€51 | +0.1% |
| Amounts payable | 17/49 | €339,925 | €380,430 | +€40,505 | +11.9% |
| Amounts payable after more than one year | 17 | €309,138 | €315,481 | +€6,343 | +2.1% |
| Financial debts | 170/4 | €309,138 | €315,481 | +€6,343 | +2.1% |
| Amounts payable within one year | 42/48 | €30,484 | €64,668 | +€34,184 | +112% |
| Current portion of amounts payable after more than one year | 42 | €15,732 | €21,730 | +€5,997 | +38.1% |
| Trade debts | 44 | €2,064 | €25,784 | +€23,720 | +1,149% |
| Suppliers | 440/4 | €2,064 | €25,784 | +€23,720 | +1,149% |
| Taxes, remuneration and social security | 45 | €12,675 | €17,139 | +€4,465 | +35.2% |
| Taxes | 450/3 | €19 | €29 | +€10 | +49.7% |
| Remuneration and social security | 454/9 | €12,655 | €17,110 | +€4,455 | +35.2% |
| Other amounts payable | 47/48 | €13 | €15 | +€2 | +15.3% |
| Accrued charges and deferred income | 492/3 | €303 | €281 | -€22 | -7.3% |
| Remuneration, social security and pensions | 62 | €191,966 | €287,687 | +€95,721 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,425 | €28,377 | +€9,952 | +54.0% |
| Other operating charges | 640/8 | €1,294 | €1,340 | +€46 | +3.5% |
| Gross operating margin | 9900 | €250,346 | €346,099 | +€95,754 | +38.2% |
| Operating profit (loss) | 9901 | €38,661 | €28,695 | -€9,965 | -25.8% |
| Financial income | 75/76B | €994 | €4,207 | +€3,213 | +323% |
| Recurring financial income | 75 | €994 | €4,207 | +€3,213 | +323% |
| Financial charges | 65/66B | €11,307 | €12,261 | +€954 | +8.4% |
| Recurring financial charges | 65 | €11,307 | €12,261 | +€954 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €28,347 | €20,641 | -€7,706 | -27.2% |
| Income taxes | 67/77 | €7,509 | €5,690 | -€1,819 | -24.2% |
| Profit (loss) for the period | 9904 | €20,839 | €14,951 | -€5,887 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,839 | €14,951 | -€5,887 | -28.3% |
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 28 October 2026 via checked.be.