MENUIPRO: 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.
MENUIPRO
Largest movements
- Receivables within one year +€17,431
up €17,431 (+43.2%), from €40,387 to €57,818
of which Other amounts receivable: +€35,464
- Tangible fixed assets -€12,574
down €12,574 (-8.7%), from €144,161 to €131,588
of which Land and buildings: -€15,152
- Debts after one year -€18,088
down €18,088 (-70.5%), from €25,649 to €7,560
- Trade debts +€15,783
up €15,783 (+42.2%), from €37,380 to €53,162
- Other debts +€4,370
up €4,370 (+694.1%), from €630 to €5,000
- Profit (loss) carried forward +€2,123
up €2,123 (+15.4%), from €13,746 to €15,869
- Gross operating margin +€42,492
up €42,492 (+159.2%), from €26,689 to €69,181
- Staff costs +€18,377
up €18,377 (+168.6%), from €10,899 to €29,276
- Other operating charges +€4,054
up €4,054 (+72.9%), from €5,560 to €9,614
- Write-downs -€2,929
new in 2023: -€2,929
- Financial charges +€2,708
up €2,708 (+43.8%), from €6,183 to €8,890
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,194 | €189,952 | +€4,758 | +2.6% |
| Fixed assets | 21/28 | €144,336 | €131,763 | -€12,574 | -8.7% |
| Tangible fixed assets | 22/27 | €144,161 | €131,588 | -€12,574 | -8.7% |
| Land and buildings | 22 | €140,334 | €125,182 | -€15,152 | -10.8% |
| Plant, machinery and equipment | 23 | €3,740 | €2,992 | -€748 | -20.0% |
| Furniture and vehicles | 24 | €87 | €3,413 | +€3,326 | +3826.5% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €40,858 | €58,189 | +€17,332 | +42.4% |
| Amounts receivable within one year | 40/41 | €40,387 | €57,818 | +€17,431 | +43.2% |
| Trade receivables | 40 | €33,857 | €15,824 | -€18,033 | -53.3% |
| Other amounts receivable | 41 | €6,530 | €41,994 | +€35,464 | +543.1% |
| Cash at bank and in hand | 54/58 | €471 | €264 | -€207 | -44.0% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €185,194 | €189,952 | +€4,758 | +2.6% |
| Equity | 10/15 | €44,405 | €45,579 | +€1,174 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,618 | €1,618 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,618 | €1,618 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,618 | €1,618 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,746 | €15,869 | +€2,123 | +15.4% |
| Investment grants | 15 | €10,441 | €9,492 | -€949 | -9.1% |
| Amounts payable | 17/49 | €140,789 | €144,373 | +€3,584 | +2.5% |
| Amounts payable after more than one year | 17 | €25,649 | €7,560 | -€18,088 | -70.5% |
| Financial debts | 170/4 | €25,649 | €7,560 | -€18,088 | -70.5% |
| Amounts payable within one year | 42/48 | €115,127 | €136,812 | +€21,685 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €16,938 | €18,088 | +€1,150 | +6.8% |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €37,380 | €53,162 | +€15,783 | +42.2% |
| Suppliers | 440/4 | €37,380 | €53,162 | +€15,783 | +42.2% |
| Advances received on contracts in progress | 46 | €200 | €560 | +€360 | +180.0% |
| Taxes, remuneration and social security | 45 | €24,980 | €25,002 | +€22 | +0.1% |
| Taxes | 450/3 | €20,347 | €18,914 | -€1,433 | -7.0% |
| Remuneration and social security | 454/9 | €4,633 | €6,088 | +€1,455 | +31.4% |
| Other amounts payable | 47/48 | €630 | €5,000 | +€4,370 | +694.1% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Remuneration, social security and pensions | 62 | €10,899 | €29,276 | +€18,377 | +168.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,036 | €17,368 | +€331 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,929 | -€2,929 | |
| Other operating charges | 640/8 | €5,560 | €9,614 | +€4,054 | +72.9% |
| Gross operating margin | 9900 | €26,689 | €69,181 | +€42,492 | +159.2% |
| Operating profit (loss) | 9901 | -€6,807 | €15,852 | +€22,659 | |
| Financial income | 75/76B | €949 | €1,082 | +€133 | +14.0% |
| Recurring financial income | 75 | €949 | €1,082 | +€133 | +14.0% |
| Financial charges | 65/66B | €6,183 | €8,890 | +€2,708 | +43.8% |
| Recurring financial charges | 65 | €6,183 | €8,890 | +€2,708 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,040 | €8,044 | +€20,084 | |
| Income taxes | 67/77 | - | €920 | +€920 | |
| Profit (loss) for the period | 9904 | -€12,040 | €7,123 | +€19,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,040 | €7,123 | +€19,164 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.