Menuiserie Aubry: 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 Aubry
Largest movements
- Cash +€99,646
up €99,646 (+39.9%), from €249,919 to €349,565
mainly Net result for the year (+€59,386) and Trade debts (+€22,694)
- Receivables within one year -€12,027
down €12,027 (-21.2%), from €56,601 to €44,574
of which Other amounts receivable: -€6,298
- Intangible fixed assets -€5,000
down €5,000 (-18.5%), from €27,077 to €22,077
- Reserves +€50,000
up €50,000 (+22.7%), from €220,000 to €270,000
- Trade debts +€22,694
up €22,694 (+330%), from €6,870 to €29,564
- Profit (loss) carried forward +€9,386
up €9,386 (+8.7%), from €108,123 to €117,509
- Tax, wage and social debts -€6,625
down €6,625 (-38.6%), from €17,144 to €10,519
- Turnover -€173,993
down €173,993 (-29.0%), from €599,477 to €425,484
- Purchases and services -€61,044
down €61,044 (-15.8%), from €386,634 to €325,590
- Gross operating margin -€17,756
down €17,756 (-14.6%), from €121,253 to €103,498
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 | €384,822 | €462,847 | +€78,024 | +20.3% |
| Formation expenses | 20 | €214 | - | -€214 | |
| Fixed assets | 21/28 | €54,456 | €45,434 | -€9,021 | -16.6% |
| Intangible fixed assets | 21 | €27,077 | €22,077 | -€5,000 | -18.5% |
| Tangible fixed assets | 22/27 | €26,958 | €22,937 | -€4,021 | -14.9% |
| Plant, machinery and equipment | 23 | €15,488 | €19,465 | +€3,977 | +25.7% |
| Furniture and vehicles | 24 | €11,470 | €3,472 | -€7,998 | -69.7% |
| Financial fixed assets | 28 | €421 | €421 | = | 0.0% |
| Current assets | 29/58 | €330,153 | €417,412 | +€87,260 | +26.4% |
| Stocks and contracts in progress | 3 | €23,335 | €22,731 | -€605 | -2.6% |
| Stocks | 30/36 | €23,335 | €22,731 | -€605 | -2.6% |
| Amounts receivable within one year | 40/41 | €56,601 | €44,574 | -€12,027 | -21.2% |
| Trade receivables | 40 | €45,698 | €39,969 | -€5,729 | -12.5% |
| Other amounts receivable | 41 | €10,903 | €4,605 | -€6,298 | -57.8% |
| Cash at bank and in hand | 54/58 | €249,919 | €349,565 | +€99,646 | +39.9% |
| Deferred charges and accrued income | 490/1 | €298 | €543 | +€245 | +82.4% |
| Total equity and liabilities | 10/49 | €384,822 | €462,847 | +€78,024 | +20.3% |
| Equity | 10/15 | €343,123 | €402,509 | +€59,386 | +17.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €220,000 | €270,000 | +€50,000 | +22.7% |
| Distributable reserves | 133 | €220,000 | €270,000 | +€50,000 | +22.7% |
| Profit (loss) carried forward | 14 | €108,123 | €117,509 | +€9,386 | +8.7% |
| Amounts payable | 17/49 | €41,700 | €60,338 | +€18,639 | +44.7% |
| Amounts payable within one year | 42/48 | €39,777 | €59,141 | +€19,364 | +48.7% |
| Trade debts | 44 | €6,870 | €29,564 | +€22,694 | +330% |
| Suppliers | 440/4 | €6,870 | €29,564 | +€22,694 | +330% |
| Taxes, remuneration and social security | 45 | €17,144 | €10,519 | -€6,625 | -38.6% |
| Taxes | 450/3 | €17,144 | €10,519 | -€6,625 | -38.6% |
| Other amounts payable | 47/48 | €15,763 | €19,058 | +€3,295 | +20.9% |
| Accrued charges and deferred income | 492/3 | €1,922 | €1,197 | -€725 | -37.7% |
| Turnover | 70 | €599,477 | €425,484 | -€173,993 | -29.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €386,634 | €325,590 | -€61,044 | -15.8% |
| Remuneration, social security and pensions | 62 | €1,711 | €332 | -€1,380 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,959 | €21,363 | -€3,596 | -14.4% |
| Other operating charges | 640/8 | €2,046 | €2,523 | +€477 | +23.3% |
| Gross operating margin | 9900 | €121,253 | €103,498 | -€17,756 | -14.6% |
| Operating profit (loss) | 9901 | €92,537 | €79,280 | -€13,257 | -14.3% |
| Financial income | 75/76B | €8,429 | €6,565 | -€1,863 | -22.1% |
| Recurring financial income | 75 | €8,429 | €6,565 | -€1,863 | -22.1% |
| Financial charges | 65/66B | €377 | €152 | -€225 | -59.6% |
| Recurring financial charges | 65 | €377 | €152 | -€225 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €100,589 | €85,693 | -€14,896 | -14.8% |
| Income taxes | 67/77 | €31,036 | €26,308 | -€4,728 | -15.2% |
| Profit (loss) for the period | 9904 | €69,553 | €59,386 | -€10,167 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,553 | €59,386 | -€10,167 | -14.6% |
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 28 October 2026 via checked.be.