MC 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.
MC MENUISERIE
Largest movements
- Cash +€6,357
up €6,357 (+56.9%), from €11,163 to €17,521
mainly Net result for the year (+€10,692) and Receivables within one year (+€2,042)
- Receivables within one year -€2,042
down €2,042 (-23.7%), from €8,602 to €6,561
of which Other amounts receivable: -€2,242
- Deferred charges and accrued income -€1,014
down €1,014 (-78.1%), from €1,299 to €285
- Tangible fixed assets -€746
down €746 (-18.2%), from €4,104 to €3,358
of which Plant, machinery and equipment: -€598
- Profit (loss) carried forward +€10,692
up €10,692, from -€1,400 to €9,292
- Advances received -€7,830
no longer reported in 2025 (was €7,830)
- Tax, wage and social debts -€895
down €895 (-55.8%), from €1,604 to €709
- Other debts +€424
up €424 (+15.4%), from €2,764 to €3,189
- Staff costs -€21,522
down €21,522, from €21,460 to -€63
- Gross operating margin +€12,553
up €12,553 (+403.1%), from €3,114 to €15,667
- Depreciation -€844
down €844 (-30.0%), from €2,818 to €1,974
- Financial charges -€280
down €280 (-58.6%), from €477 to €197
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.
Cash bridge derived
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 | €26,239 | €28,517 | +€2,278 | +8.7% |
| Formation expenses | 20 | €371 | €92 | -€279 | -75.1% |
| Fixed assets | 21/28 | €4,804 | €4,058 | -€746 | -15.5% |
| Tangible fixed assets | 22/27 | €4,104 | €3,358 | -€746 | -18.2% |
| Plant, machinery and equipment | 23 | €3,921 | €3,324 | -€598 | -15.2% |
| Furniture and vehicles | 24 | €182 | €35 | -€148 | -81.1% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €21,064 | €24,366 | +€3,302 | +15.7% |
| Amounts receivable within one year | 40/41 | €8,602 | €6,561 | -€2,042 | -23.7% |
| Trade receivables | 40 | €2,335 | €2,536 | +€200 | +8.6% |
| Other amounts receivable | 41 | €6,267 | €4,025 | -€2,242 | -35.8% |
| Cash at bank and in hand | 54/58 | €11,163 | €17,521 | +€6,357 | +56.9% |
| Deferred charges and accrued income | 490/1 | €1,299 | €285 | -€1,014 | -78.1% |
| Total equity and liabilities | 10/49 | €26,239 | €28,517 | +€2,278 | +8.7% |
| Equity | 10/15 | €2,600 | €13,292 | +€10,692 | +411.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,400 | €9,292 | +€10,692 | |
| Amounts payable | 17/49 | €23,639 | €15,225 | -€8,414 | -35.6% |
| Amounts payable within one year | 42/48 | €23,639 | €15,225 | -€8,414 | -35.6% |
| Trade debts | 44 | €11,441 | €11,327 | -€114 | -1.0% |
| Suppliers | 440/4 | €11,441 | €11,327 | -€114 | -1.0% |
| Advances received on contracts in progress | 46 | €7,830 | - | -€7,830 | |
| Taxes, remuneration and social security | 45 | €1,604 | €709 | -€895 | -55.8% |
| Remuneration and social security | 454/9 | €1,604 | €709 | -€895 | -55.8% |
| Other amounts payable | 47/48 | €2,764 | €3,189 | +€424 | +15.4% |
| Remuneration, social security and pensions | 62 | €21,460 | -€63 | -€21,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,818 | €1,974 | -€844 | -30.0% |
| Other operating charges | 640/8 | €348 | €348 | = | 0.0% |
| Non-recurring operating charges | 66A | - | €2,586 | +€2,586 | |
| Gross operating margin | 9900 | €3,114 | €15,667 | +€12,553 | +403.1% |
| Operating profit (loss) | 9901 | -€21,512 | €10,822 | +€32,333 | |
| Financial income | 75/76B | €10 | €68 | +€58 | +580.1% |
| Recurring financial income | 75 | €10 | €68 | +€58 | +580.1% |
| Financial charges | 65/66B | €477 | €197 | -€280 | -58.6% |
| Recurring financial charges | 65 | €477 | €197 | -€280 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,979 | €10,692 | +€32,671 | |
| Profit (loss) for the period | 9904 | -€21,979 | €10,692 | +€32,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,979 | €10,692 | +€32,671 |
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 9 October 2026 via checked.be.