MENUISERIE ARTISANALE: what changed
MENUISERIE ARTISANALE
Largest movements
- Cash +€7,733
up €7,733 (+24.9%), from €31,057 to €38,789
- Tangible fixed assets -€3,252
down €3,252 (-36.0%), from €9,037 to €5,785
- Receivables within one year +€3,229
up €3,229 (+43.1%), from €7,490 to €10,719
of which Other amounts receivable: +€3,292
- Profit (loss) carried forward +€7,373
up €7,373 (+96.2%), from €7,662 to €15,035
- Gross operating margin +€669
up €669 (+10.1%), from €6,618 to €7,287
- Financial income +€385
up €385 (+182%), from €212 to €597
- Taxes +€322
up €322 (+30.8%), from €1,046 to €1,368
- Other operating charges +€278
up €278 (+34.2%), from €813 to €1,091
- Financial charges -€102
down €102 (-38.7%), from €262 to €161
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,584 | €55,294 | +€7,710 | +16.2% |
| Fixed assets | 21/28 | €9,037 | €5,785 | -€3,252 | -36.0% |
| Tangible fixed assets | 22/27 | €9,037 | €5,785 | -€3,252 | -36.0% |
| Land and buildings | 22 | €9,037 | €5,785 | -€3,252 | -36.0% |
| Current assets | 29/58 | €38,547 | €49,508 | +€10,961 | +28.4% |
| Amounts receivable within one year | 40/41 | €7,490 | €10,719 | +€3,229 | +43.1% |
| Trade receivables | 40 | €64 | - | -€64 | |
| Other amounts receivable | 41 | €7,427 | €10,719 | +€3,292 | +44.3% |
| Cash at bank and in hand | 54/58 | €31,057 | €38,789 | +€7,733 | +24.9% |
| Total equity and liabilities | 10/49 | €47,584 | €55,294 | +€7,710 | +16.2% |
| Equity | 10/15 | €46,538 | €53,911 | +€7,373 | +15.8% |
| Contributions | 10/11 | €19,170 | €19,170 | = | 0.0% |
| Capital | 10 | €19,170 | €19,170 | = | 0.0% |
| Issued capital | 100 | €19,170 | €19,170 | = | 0.0% |
| Reserves | 13 | €19,706 | €19,706 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,664 | €19,664 | = | 0.0% |
| Distributable reserves | 133 | €42 | €42 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,662 | €15,035 | +€7,373 | +96.2% |
| Amounts payable | 17/49 | €1,046 | €1,382 | +€336 | +32.2% |
| Amounts payable within one year | 42/48 | €1,046 | €1,382 | +€336 | +32.2% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €1,046 | €1,352 | +€306 | +29.3% |
| Taxes | 450/3 | €1,046 | €1,352 | +€306 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,626 | €1,626 | = | 0.0% |
| Other operating charges | 640/8 | €813 | €1,091 | +€278 | +34.2% |
| Gross operating margin | 9900 | €6,618 | €7,287 | +€669 | +10.1% |
| Operating profit (loss) | 9901 | €4,179 | €4,570 | +€391 | +9.4% |
| Financial income | 75/76B | €212 | €597 | +€385 | +182% |
| Recurring financial income | 75 | €212 | €597 | +€385 | +182% |
| Financial charges | 65/66B | €262 | €161 | -€102 | -38.7% |
| Recurring financial charges | 65 | €262 | €161 | -€102 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €4,129 | €5,006 | +€877 | +21.3% |
| Income taxes | 67/77 | €1,046 | €1,368 | +€322 | +30.8% |
| Profit (loss) for the period | 9904 | €3,083 | €3,638 | +€555 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,083 | €3,638 | +€555 | +18.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.