Menuicom: what changed
Two fiscal 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.
Menuicom
Largest movements
- Receivables within one year +€44,717
up €44,717 (+220.1%), from €20,321 to €65,037
of which Trade receivables: +€25,426
- Current investments -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Tangible fixed assets +€6,052
up €6,052 (+29.6%), from €20,444 to €26,496
of which Furniture and vehicles: +€6,289
- Cash +€5,155
up €5,155 (+15.3%), from €33,668 to €38,823
mainly Other debts (+€51,000) and Net result for the year (+€31,107)
- Financial fixed assets -€4,030
down €4,030 (-23.4%), from €17,249 to €13,219
- Other debts +€51,000
new in 2025: €51,000
- Profit (loss) carried forward -€28,893
down €28,893 (-27.0%), from €106,817 to €77,923
- Tax, wage and social debts +€18,432
up €18,432 (+105.1%), from €17,534 to €35,966
- Advances received +€10,644
new in 2025: €10,644
- Trade debts -€7,839
down €7,839 (-53.4%), from €14,680 to €6,841
- Gross operating margin -€8,579
down €8,579 (-14.8%), from €57,990 to €49,411
- Depreciation +€6,667
up €6,667 (+162.2%), from €4,110 to €10,777
- Taxes -€2,668
down €2,668 (-24.1%), from €11,070 to €8,402
- Financial income +€1,126
up €1,126 (+211.1%), from €533 to €1,659
- Other operating charges +€590
up €590 (+468.8%), from €126 to €715
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 | €142,031 | €185,374 | +€43,343 | +30.5% |
| Fixed assets | 21/28 | €37,693 | €39,715 | +€2,022 | +5.4% |
| Tangible fixed assets | 22/27 | €20,444 | €26,496 | +€6,052 | +29.6% |
| Plant, machinery and equipment | 23 | €5,391 | €5,154 | -€237 | -4.4% |
| Furniture and vehicles | 24 | €15,052 | €21,342 | +€6,289 | +41.8% |
| Financial fixed assets | 28 | €17,249 | €13,219 | -€4,030 | -23.4% |
| Current assets | 29/58 | €104,338 | €145,659 | +€41,321 | +39.6% |
| Amounts receivable within one year | 40/41 | €20,321 | €65,037 | +€44,717 | +220.1% |
| Trade receivables | 40 | €14,974 | €40,400 | +€25,426 | +169.8% |
| Other amounts receivable | 41 | €5,347 | €24,638 | +€19,291 | +360.8% |
| Current investments | 50/53 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €33,668 | €38,823 | +€5,155 | +15.3% |
| Deferred charges and accrued income | 490/1 | €349 | €1,799 | +€1,450 | +415.4% |
| Total equity and liabilities | 10/49 | €142,031 | €185,374 | +€43,343 | +30.5% |
| Equity | 10/15 | €109,817 | €80,923 | -€28,893 | -26.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,817 | €77,923 | -€28,893 | -27.0% |
| Amounts payable | 17/49 | €32,214 | €104,450 | +€72,236 | +224.2% |
| Amounts payable within one year | 42/48 | €32,214 | €104,450 | +€72,236 | +224.2% |
| Trade debts | 44 | €14,680 | €6,841 | -€7,839 | -53.4% |
| Suppliers | 440/4 | €14,680 | €6,841 | -€7,839 | -53.4% |
| Advances received on contracts in progress | 46 | - | €10,644 | +€10,644 | |
| Taxes, remuneration and social security | 45 | €17,534 | €35,966 | +€18,432 | +105.1% |
| Taxes | 450/3 | €17,534 | €35,966 | +€18,432 | +105.1% |
| Other amounts payable | 47/48 | - | €51,000 | +€51,000 | |
| Remuneration, social security and pensions | 62 | €60 | €0 | -€60 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,110 | €10,777 | +€6,667 | +162.2% |
| Other operating charges | 640/8 | €126 | €715 | +€590 | +468.8% |
| Gross operating margin | 9900 | €57,990 | €49,411 | -€8,579 | -14.8% |
| Operating profit (loss) | 9901 | €53,694 | €37,918 | -€15,776 | -29.4% |
| Financial income | 75/76B | €533 | €1,659 | +€1,126 | +211.1% |
| Recurring financial income | 75 | €533 | €1,659 | +€1,126 | +211.1% |
| Financial charges | 65/66B | €350 | €68 | -€282 | -80.5% |
| Recurring financial charges | 65 | €100 | €68 | -€32 | -31.9% |
| Non-recurring financial charges | 66B | €250 | €0 | -€250 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €53,877 | €39,509 | -€14,368 | -26.7% |
| Income taxes | 67/77 | €11,070 | €8,402 | -€2,668 | -24.1% |
| Profit (loss) for the period | 9904 | €42,807 | €31,107 | -€11,701 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,807 | €31,107 | -€11,701 | -27.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.