MENUISERIE BOISDECOR: 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 BOISDECOR
Largest movements
- Cash -€6,794
down €6,794 (-87.1%), from €7,800 to €1,006
- Receivables within one year +€5,620
up €5,620 (+22.6%), from €24,882 to €30,502
of which Trade receivables: +€5,747
- Tangible fixed assets -€3,962
down €3,962 (-50.3%), from €7,871 to €3,909
of which Other tangible fixed assets: -€2,887
- Stocks and contracts -€1,739
down €1,739 (-61.1%), from €2,847 to €1,108
- Deferred charges and accrued income +€827
up €827 (+190%), from €436 to €1,263
- Trade debts -€4,237
down €4,237 (-36.1%), from €11,724 to €7,486
- Profit (loss) carried forward -€3,637
down €3,637 (-99.3%), from -€3,663 to -€7,300
- Other debts +€1,319
up €1,319 (+8.0%), from €16,492 to €17,811
- Tax, wage and social debts +€507
up €507 (+98.5%), from €515 to €1,022
- Gross operating margin -€9,741
down €9,741, from €8,922 to -€818
- Depreciation +€600
up €600 (+34.2%), from €1,754 to €2,354
- Taxes -€515
no longer reported in 2024 (was €515)
- Financial charges +€190
up €190 (+1,264%), from €15 to €205
of which Financial charges: +€140
- Other operating charges +€124
up €124 (+14.5%), from €857 to €982
From the 2022 result to the 2024 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
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 | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,836 | €37,788 | -€6,048 | -13.8% |
| Fixed assets | 21/28 | €7,871 | €3,909 | -€3,962 | -50.3% |
| Tangible fixed assets | 22/27 | €7,871 | €3,909 | -€3,962 | -50.3% |
| Plant, machinery and equipment | 23 | €230 | €115 | -€115 | -50.0% |
| Furniture and vehicles | 24 | €2,007 | €1,048 | -€959 | -47.8% |
| Other tangible fixed assets | 26 | €5,633 | €2,746 | -€2,887 | -51.3% |
| Current assets | 29/58 | €35,965 | €33,879 | -€2,086 | -5.8% |
| Stocks and contracts in progress | 3 | €2,847 | €1,108 | -€1,739 | -61.1% |
| Stocks | 30/36 | €2,847 | €1,108 | -€1,739 | -61.1% |
| Amounts receivable within one year | 40/41 | €24,882 | €30,502 | +€5,620 | +22.6% |
| Trade receivables | 40 | €23,473 | €29,220 | +€5,747 | +24.5% |
| Other amounts receivable | 41 | €1,409 | €1,283 | -€127 | -9.0% |
| Cash at bank and in hand | 54/58 | €7,800 | €1,006 | -€6,794 | -87.1% |
| Deferred charges and accrued income | 490/1 | €436 | €1,263 | +€827 | +190% |
| Total equity and liabilities | 10/49 | €43,836 | €37,788 | -€6,048 | -13.8% |
| Equity | 10/15 | €15,105 | €11,468 | -€3,637 | -24.1% |
| Contributions | 10/11 | €18,592 | €18,768 | +€176 | +0.9% |
| Reserves | 13 | €176 | - | -€176 | |
| Non-distributable reserves | 130/1 | €176 | - | -€176 | |
| Reserves not available under the articles | 1311 | €176 | - | -€176 | |
| Profit (loss) carried forward | 14 | -€3,663 | -€7,300 | -€3,637 | -99.3% |
| Amounts payable | 17/49 | €28,731 | €26,320 | -€2,411 | -8.4% |
| Amounts payable within one year | 42/48 | €28,731 | €26,320 | -€2,411 | -8.4% |
| Trade debts | 44 | €11,724 | €7,486 | -€4,237 | -36.1% |
| Suppliers | 440/4 | €11,724 | €7,486 | -€4,237 | -36.1% |
| Taxes, remuneration and social security | 45 | €515 | €1,022 | +€507 | +98.5% |
| Taxes | 450/3 | €515 | €1,022 | +€507 | +98.5% |
| Other amounts payable | 47/48 | €16,492 | €17,811 | +€1,319 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,754 | €2,354 | +€600 | +34.2% |
| Other operating charges | 640/8 | €857 | €982 | +€124 | +14.5% |
| Gross operating margin | 9900 | €8,922 | -€818 | -€9,741 | |
| Operating profit (loss) | 9901 | €6,311 | -€4,154 | -€10,465 | |
| Financial income | 75/76B | €1 | €61 | +€59 | +4,605% |
| Recurring financial income | 75 | €1 | €61 | +€59 | +4,605% |
| Financial charges | 65/66B | €15 | €205 | +€190 | +1,264% |
| Recurring financial charges | 65 | €15 | €155 | +€140 | +930% |
| Non-recurring financial charges | 66B | - | €50 | +€50 | |
| Profit (loss) for the period before taxes | 9903 | €6,297 | -€4,298 | -€10,595 | |
| Income taxes | 67/77 | €515 | - | -€515 | |
| Profit (loss) for the period | 9904 | €5,782 | -€4,298 | -€10,080 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,782 | -€4,298 | -€10,080 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.