Menuiserie Alexandre Decharneux: 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.
Menuiserie Alexandre Decharneux
Largest movements
- Intangible fixed assets -€20,000
down €20,000 (-22.2%), from €90,000 to €70,000
- Cash -€9,530
down €9,530 (-16.1%), from €59,292 to €49,762
mainly Trade debts (-€30,303) and Net result for the year (-€3,027)
- Stocks and contracts +€2,410
up €2,410 (+54.4%), from €4,434 to €6,844
- Receivables within one year +€2,299
up €2,299 (+13.0%), from €17,690 to €19,989
of which Trade receivables: +€4,923
- Trade debts -€30,303
down €30,303 (-75.1%), from €40,350 to €10,047
- Other debts +€8,335
up €8,335 (+2,222%), from €375 to €8,710
- Profit (loss) carried forward -€3,027
down €3,027 (-19.1%), from -€15,878 to -€18,905
- Advances received +€1,996
up €1,996 (+37.6%), from €5,307 to €7,303
- Gross operating margin +€21,944
up €21,944 (+915%), from €2,399 to €24,343
- Depreciation +€10,502
up €10,502 (+105%), from €10,000 to €20,502
- Financial income +€2,040
up €2,040 (+10,911%), from €19 to €2,059
- Staff costs +€301
up €301 (+3.8%), from €7,907 to €8,208
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 | €172,735 | €148,155 | -€24,580 | -14.2% |
| Fixed assets | 21/28 | €91,320 | €71,561 | -€19,759 | -21.6% |
| Intangible fixed assets | 21 | €90,000 | €70,000 | -€20,000 | -22.2% |
| Tangible fixed assets | 22/27 | €1,172 | €1,413 | +€241 | +20.6% |
| Plant, machinery and equipment | 23 | €1,172 | €1,413 | +€241 | +20.6% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €81,415 | €76,594 | -€4,820 | -5.9% |
| Stocks and contracts in progress | 3 | €4,434 | €6,844 | +€2,410 | +54.4% |
| Stocks | 30/36 | €4,434 | €6,844 | +€2,410 | +54.4% |
| Amounts receivable within one year | 40/41 | €17,690 | €19,989 | +€2,299 | +13.0% |
| Trade receivables | 40 | €5,876 | €10,799 | +€4,923 | +83.8% |
| Other amounts receivable | 41 | €11,814 | €9,190 | -€2,624 | -22.2% |
| Cash at bank and in hand | 54/58 | €59,292 | €49,762 | -€9,530 | -16.1% |
| Total equity and liabilities | 10/49 | €172,735 | €148,155 | -€24,580 | -14.2% |
| Equity | 10/15 | €4,122 | €1,095 | -€3,027 | -73.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,878 | -€18,905 | -€3,027 | -19.1% |
| Amounts payable | 17/49 | €168,613 | €147,060 | -€21,553 | -12.8% |
| Amounts payable after more than one year | 17 | €121,000 | €121,000 | = | 0.0% |
| Other amounts payable | 178/9 | €121,000 | €121,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,613 | €26,060 | -€21,553 | -45.3% |
| Trade debts | 44 | €40,350 | €10,047 | -€30,303 | -75.1% |
| Suppliers | 440/4 | €40,350 | €10,047 | -€30,303 | -75.1% |
| Advances received on contracts in progress | 46 | €5,307 | €7,303 | +€1,996 | +37.6% |
| Taxes, remuneration and social security | 45 | €1,581 | - | -€1,581 | |
| Taxes | 450/3 | €150 | - | -€150 | |
| Remuneration and social security | 454/9 | €1,431 | - | -€1,431 | |
| Other amounts payable | 47/48 | €375 | €8,710 | +€8,335 | +2,222% |
| Remuneration, social security and pensions | 62 | €7,907 | €8,208 | +€301 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €20,502 | +€10,502 | +105% |
| Other operating charges | 640/8 | €387 | €551 | +€163 | +42.2% |
| Gross operating margin | 9900 | €2,399 | €24,343 | +€21,944 | +915% |
| Operating profit (loss) | 9901 | -€15,895 | -€4,918 | +€10,977 | +69.1% |
| Financial income | 75/76B | €19 | €2,059 | +€2,040 | +10,911% |
| Recurring financial income | 75 | €19 | €2,059 | +€2,040 | +10,911% |
| Financial charges | 65/66B | €2 | €35 | +€34 | +1,986% |
| Recurring financial charges | 65 | €2 | €35 | +€34 | +1,986% |
| Profit (loss) for the period before taxes | 9903 | -€15,878 | -€2,894 | +€12,984 | +81.8% |
| Income taxes | 67/77 | - | €133 | +€133 | |
| Profit (loss) for the period | 9904 | -€15,878 | -€3,027 | +€12,851 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,878 | -€3,027 | +€12,851 | +80.9% |
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 31 October 2026 via checked.be.