MENUISERIE BOIS CONCEPT: 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 BOIS CONCEPT
Largest movements
- Tangible fixed assets -€10,093
down €10,093 (-84.7%), from €11,922 to €1,830
of which Furniture and vehicles: -€9,858
- Deferred charges and accrued income +€10,083
new in 2025: €10,083
- Cash +€8,245
up €8,245 (+577%), from €1,428 to €9,673
mainly Net result for the year (+€15,360) and Investment in fixed assets (net) (+€8,658)
- Receivables within one year +€4,353
up €4,353 (+6.8%), from €64,216 to €68,569
of which Other amounts receivable: +€16,653
- Profit (loss) carried forward +€15,360
up €15,360 (+33.1%), from €46,440 to €61,800
- Tax, wage and social debts -€2,466
down €2,466 (-15.4%), from €16,014 to €13,548
of which Taxes: -€2,266
- Debts after one year -€1,960
down €1,960 (-25.9%), from €7,570 to €5,610
- Advances received +€1,890
new in 2025: €1,890
- Gross operating margin -€19,003
down €19,003 (-46.4%), from €40,950 to €21,947
- Depreciation -€8,319
down €8,319 (-85.3%), from €9,754 to €1,435
- Taxes -€3,014
down €3,014 (-39.2%), from €7,693 to €4,679
- Other operating charges +€1,320
up €1,320 (+143%), from €920 to €2,240
- Financial income +€1,158
up €1,158 (+57.3%), from €2,021 to €3,179
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 | €77,567 | €90,155 | +€12,588 | +16.2% |
| Fixed assets | 21/28 | €11,922 | €1,830 | -€10,093 | -84.7% |
| Tangible fixed assets | 22/27 | €11,922 | €1,830 | -€10,093 | -84.7% |
| Plant, machinery and equipment | 23 | €1,003 | €768 | -€235 | -23.4% |
| Furniture and vehicles | 24 | €10,919 | €1,062 | -€9,858 | -90.3% |
| Current assets | 29/58 | €65,644 | €88,325 | +€22,681 | +34.6% |
| Amounts receivable within one year | 40/41 | €64,216 | €68,569 | +€4,353 | +6.8% |
| Trade receivables | 40 | €12,300 | - | -€12,300 | |
| Other amounts receivable | 41 | €51,916 | €68,569 | +€16,653 | +32.1% |
| Cash at bank and in hand | 54/58 | €1,428 | €9,673 | +€8,245 | +577% |
| Deferred charges and accrued income | 490/1 | - | €10,083 | +€10,083 | |
| Total equity and liabilities | 10/49 | €77,567 | €90,155 | +€12,588 | +16.2% |
| Equity | 10/15 | €51,440 | €66,800 | +€15,360 | +29.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,440 | €61,800 | +€15,360 | +33.1% |
| Amounts payable | 17/49 | €26,127 | €23,355 | -€2,772 | -10.6% |
| Amounts payable after more than one year | 17 | €7,570 | €5,610 | -€1,960 | -25.9% |
| Financial debts | 170/4 | €7,570 | €5,610 | -€1,960 | -25.9% |
| Amounts payable within one year | 42/48 | €18,557 | €17,744 | -€812 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €1,777 | €1,960 | +€183 | +10.3% |
| Trade debts | 44 | €765 | €346 | -€419 | -54.8% |
| Suppliers | 440/4 | €765 | €346 | -€419 | -54.8% |
| Advances received on contracts in progress | 46 | - | €1,890 | +€1,890 | |
| Taxes, remuneration and social security | 45 | €16,014 | €13,548 | -€2,466 | -15.4% |
| Taxes | 450/3 | €15,814 | €13,548 | -€2,266 | -14.3% |
| Remuneration and social security | 454/9 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,754 | €1,435 | -€8,319 | -85.3% |
| Other operating charges | 640/8 | €920 | €2,240 | +€1,320 | +143% |
| Gross operating margin | 9900 | €40,950 | €21,947 | -€19,003 | -46.4% |
| Operating profit (loss) | 9901 | €30,276 | €18,273 | -€12,003 | -39.6% |
| Financial income | 75/76B | €2,021 | €3,179 | +€1,158 | +57.3% |
| Recurring financial income | 75 | €2,021 | €3,179 | +€1,158 | +57.3% |
| Financial charges | 65/66B | €1,969 | €1,413 | -€556 | -28.3% |
| Recurring financial charges | 65 | €1,969 | €1,413 | -€556 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €30,328 | €20,039 | -€10,289 | -33.9% |
| Income taxes | 67/77 | €7,693 | €4,679 | -€3,014 | -39.2% |
| Profit (loss) for the period | 9904 | €22,635 | €15,360 | -€7,275 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,635 | €15,360 | -€7,275 | -32.1% |
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 25 October 2026 via checked.be.