Menuiserie BECHOUX: 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 BECHOUX
Largest movements
- Tangible fixed assets +€91,828
up €91,828 (+208%), from €44,195 to €136,024
of which Leasing and similar rights: +€72,562
- Receivables within one year -€46,905
down €46,905 (-29.5%), from €158,946 to €112,040
of which Trade receivables: -€49,215
- Stocks and contracts -€26,048
down €26,048 (-24.6%), from €106,017 to €79,969
- Cash -€21,410
down €21,410 (-46.7%), from €45,857 to €24,447
mainly Investment in fixed assets (net) (-€119,961) and Trade debts (-€62,397)
- Trade debts -€62,397
down €62,397 (-69.2%), from €90,224 to €27,827
- Debts after one year +€53,657
up €53,657 (+233%), from €23,069 to €76,726
- Advances received -€43,249
down €43,249 (-100%), from €43,249 to €0
- Profit (loss) carried forward +€40,378
up €40,378 (+82.4%), from €49,004 to €89,382
- Current portion of long-term debt +€18,325
up €18,325 (+188%), from €9,729 to €28,054
- Gross operating margin +€54,095
up €54,095 (+36.0%), from €150,056 to €204,151
- Staff costs +€24,030
up €24,030 (+24.9%), from €96,694 to €120,724
- Depreciation +€14,940
up €14,940 (+113%), from €13,193 to €28,133
- Taxes +€10,980
up €10,980 (+1,408%), from €780 to €11,759
- Other operating charges -€10,371
down €10,371 (-72.2%), from €14,365 to €3,994
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 | €355,768 | €355,037 | -€732 | -0.2% |
| Fixed assets | 21/28 | €44,545 | €136,374 | +€91,828 | +206% |
| Tangible fixed assets | 22/27 | €44,195 | €136,024 | +€91,828 | +208% |
| Plant, machinery and equipment | 23 | €22,193 | €35,463 | +€13,271 | +59.8% |
| Furniture and vehicles | 24 | €3,834 | €13,278 | +€9,444 | +246% |
| Leasing and similar rights | 25 | - | €72,562 | +€72,562 | |
| Other tangible fixed assets | 26 | €18,169 | €14,721 | -€3,448 | -19.0% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €311,223 | €218,663 | -€92,560 | -29.7% |
| Stocks and contracts in progress | 3 | €106,017 | €79,969 | -€26,048 | -24.6% |
| Stocks | 30/36 | €106,017 | €79,969 | -€26,048 | -24.6% |
| Amounts receivable within one year | 40/41 | €158,946 | €112,040 | -€46,905 | -29.5% |
| Trade receivables | 40 | €157,998 | €108,784 | -€49,215 | -31.1% |
| Other amounts receivable | 41 | €947 | €3,257 | +€2,309 | +244% |
| Cash at bank and in hand | 54/58 | €45,857 | €24,447 | -€21,410 | -46.7% |
| Deferred charges and accrued income | 490/1 | €403 | €2,207 | +€1,803 | +447% |
| Total equity and liabilities | 10/49 | €355,768 | €355,037 | -€732 | -0.2% |
| Equity | 10/15 | €146,835 | €187,213 | +€40,378 | +27.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €77,371 | €77,371 | = | 0.0% |
| Tax-exempt reserves | 132 | €371 | €371 | = | 0.0% |
| Distributable reserves | 133 | €77,000 | €77,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,004 | €89,382 | +€40,378 | +82.4% |
| Amounts payable | 17/49 | €208,933 | €167,824 | -€41,110 | -19.7% |
| Amounts payable after more than one year | 17 | €23,069 | €76,726 | +€53,657 | +233% |
| Financial debts | 170/4 | €23,069 | €76,726 | +€53,657 | +233% |
| Amounts payable within one year | 42/48 | €185,543 | €91,098 | -€94,445 | -50.9% |
| Current portion of amounts payable after more than one year | 42 | €9,729 | €28,054 | +€18,325 | +188% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €90,224 | €27,827 | -€62,397 | -69.2% |
| Suppliers | 440/4 | €90,224 | €27,827 | -€62,397 | -69.2% |
| Advances received on contracts in progress | 46 | €43,249 | €0 | -€43,249 | -100% |
| Taxes, remuneration and social security | 45 | €29,586 | €20,450 | -€9,136 | -30.9% |
| Taxes | 450/3 | €20,262 | €15,812 | -€4,450 | -22.0% |
| Remuneration and social security | 454/9 | €9,324 | €4,638 | -€4,686 | -50.3% |
| Other amounts payable | 47/48 | €12,754 | €14,767 | +€2,012 | +15.8% |
| Accrued charges and deferred income | 492/3 | €322 | €0 | -€322 | -100% |
| Remuneration, social security and pensions | 62 | €96,694 | €120,724 | +€24,030 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,193 | €28,133 | +€14,940 | +113% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,808 | - | +€8,808 | |
| Other operating charges | 640/8 | €14,365 | €3,994 | -€10,371 | -72.2% |
| Gross operating margin | 9900 | €150,056 | €204,151 | +€54,095 | +36.0% |
| Operating profit (loss) | 9901 | €34,612 | €51,300 | +€16,688 | +48.2% |
| Financial income | 75/76B | €3,452 | €7,843 | +€4,391 | +127% |
| Recurring financial income | 75 | €3,452 | €7,843 | +€4,391 | +127% |
| Financial charges | 65/66B | €3,477 | €7,005 | +€3,528 | +101% |
| Recurring financial charges | 65 | €3,477 | €7,005 | +€3,528 | +101% |
| Profit (loss) for the period before taxes | 9903 | €34,586 | €52,137 | +€17,551 | +50.7% |
| Income taxes | 67/77 | €780 | €11,759 | +€10,980 | +1,408% |
| Profit (loss) for the period | 9904 | €33,807 | €40,378 | +€6,571 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,807 | €40,378 | +€6,571 | +19.4% |
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 17 October 2026 via checked.be.