Menuiserie Berthe: 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 Berthe
Largest movements
- Receivables within one year +€69,441
up €69,441 (+221%), from €31,387 to €100,828
of which Trade receivables: +€69,429
- Tangible fixed assets -€4,027
down €4,027 (-50.7%), from €7,942 to €3,915
of which Furniture and vehicles: -€2,807
- Deferred charges and accrued income +€2,014
up €2,014 (+47.0%), from €4,285 to €6,298
- Trade debts +€62,861
up €62,861 (+764%), from €8,231 to €71,091
- Tax, wage and social debts +€3,947
up €3,947 (+106%), from €3,726 to €7,673
of which Remuneration and social security: +€4,408
- Other debts -€2,384
down €2,384 (-8.3%), from €28,777 to €26,392
- Profit (loss) carried forward +€1,898
up €1,898 (+454%), from €418 to €2,317
- Gross operating margin +€37,003
up €37,003 (+403%), from €9,191 to €46,194
- Staff costs +€35,159
up €35,159 (+1,006%), from €3,496 to €38,656
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 | €45,202 | €112,407 | +€67,205 | +149% |
| Fixed assets | 21/28 | €9,142 | €5,115 | -€4,027 | -44.0% |
| Tangible fixed assets | 22/27 | €7,942 | €3,915 | -€4,027 | -50.7% |
| Plant, machinery and equipment | 23 | €1,887 | €667 | -€1,220 | -64.6% |
| Furniture and vehicles | 24 | €6,055 | €3,248 | -€2,807 | -46.4% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €36,060 | €107,292 | +€71,232 | +198% |
| Amounts receivable within one year | 40/41 | €31,387 | €100,828 | +€69,441 | +221% |
| Trade receivables | 40 | €29,745 | €99,174 | +€69,429 | +233% |
| Other amounts receivable | 41 | €1,642 | €1,654 | +€12 | +0.7% |
| Cash at bank and in hand | 54/58 | €388 | €166 | -€222 | -57.2% |
| Deferred charges and accrued income | 490/1 | €4,285 | €6,298 | +€2,014 | +47.0% |
| Total equity and liabilities | 10/49 | €45,202 | €112,407 | +€67,205 | +149% |
| Equity | 10/15 | €3,418 | €5,317 | +€1,898 | +55.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €418 | €2,317 | +€1,898 | +454% |
| Amounts payable | 17/49 | €41,784 | €107,091 | +€65,307 | +156% |
| Amounts payable within one year | 42/48 | €40,733 | €105,156 | +€64,423 | +158% |
| Trade debts | 44 | €8,231 | €71,091 | +€62,861 | +764% |
| Suppliers | 440/4 | €8,231 | €71,091 | +€62,861 | +764% |
| Taxes, remuneration and social security | 45 | €3,726 | €7,673 | +€3,947 | +106% |
| Taxes | 450/3 | €461 | - | -€461 | |
| Remuneration and social security | 454/9 | €3,265 | €7,673 | +€4,408 | +135% |
| Other amounts payable | 47/48 | €28,777 | €26,392 | -€2,384 | -8.3% |
| Accrued charges and deferred income | 492/3 | €1,051 | €1,934 | +€884 | +84.1% |
| Remuneration, social security and pensions | 62 | €3,496 | €38,656 | +€35,159 | +1,006% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,978 | €4,637 | -€341 | -6.9% |
| Other operating charges | 640/8 | €962 | €728 | -€234 | -24.3% |
| Non-recurring operating charges | 66A | €2,454 | - | -€2,454 | |
| Gross operating margin | 9900 | €9,191 | €46,194 | +€37,003 | +403% |
| Operating profit (loss) | 9901 | -€2,699 | €2,174 | +€4,872 | |
| Financial income | 75/76B | €11 | €7 | -€4 | -38.8% |
| Recurring financial income | 75 | €11 | €7 | -€4 | -38.8% |
| Financial charges | 65/66B | €522 | €282 | -€240 | -45.9% |
| Recurring financial charges | 65 | €522 | €282 | -€240 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,209 | €1,898 | +€5,108 | |
| Income taxes | 67/77 | €76 | - | -€76 | |
| Profit (loss) for the period | 9904 | -€3,285 | €1,898 | +€5,184 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,285 | €1,898 | +€5,184 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.