MENUISERIE BORREMANS: 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 BORREMANS
Largest movements
- Receivables within one year +€8,871
up €8,871 (+24.4%), from €36,356 to €45,227
of which Other amounts receivable: +€11,654
- Tangible fixed assets -€5,289
down €5,289 (-26.4%), from €19,998 to €14,710
of which Furniture and vehicles: -€5,145
- Deferred charges and accrued income -€1,567
no longer reported in 2025 (was €1,567)
- Other debts -€6,785
down €6,785 (-20.5%), from €33,055 to €26,269
- Short-term financial debts +€5,702
up €5,702 (+128%), from €4,439 to €10,141
- Trade debts +€4,763
up €4,763 (+58.0%), from €8,213 to €12,976
- Accrued charges and deferred income -€1,357
down €1,357 (-35.2%), from €3,857 to €2,500
- Turnover -€31,209
no longer reported in 2025 (was €31,209)
- Purchases and services -€30,255
no longer reported in 2025 (was €30,255)
- Gross operating margin +€5,516
up €5,516 (+531%), from €1,038 to €6,554
- Other operating charges -€964
down €964 (-54.9%), from €1,758 to €794
- Financial charges +€601
up €601 (+258%), from €233 to €834
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,922 | €59,936 | +€2,014 | +3.5% |
| Fixed assets | 21/28 | €19,998 | €14,710 | -€5,289 | -26.4% |
| Tangible fixed assets | 22/27 | €19,998 | €14,710 | -€5,289 | -26.4% |
| Plant, machinery and equipment | 23 | €324 | €179 | -€144 | -44.6% |
| Furniture and vehicles | 24 | €19,675 | €14,530 | -€5,145 | -26.1% |
| Current assets | 29/58 | €37,923 | €45,227 | +€7,303 | +19.3% |
| Amounts receivable within one year | 40/41 | €36,356 | €45,227 | +€8,871 | +24.4% |
| Trade receivables | 40 | €36,283 | €33,500 | -€2,783 | -7.7% |
| Other amounts receivable | 41 | €73 | €11,727 | +€11,654 | +16,039% |
| Deferred charges and accrued income | 490/1 | €1,567 | - | -€1,567 | |
| Total equity and liabilities | 10/49 | €57,922 | €59,936 | +€2,014 | +3.5% |
| Equity | 10/15 | €8,358 | €8,050 | -€308 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,538 | €1,230 | -€308 | -20.0% |
| Amounts payable | 17/49 | €49,563 | €51,886 | +€2,322 | +4.7% |
| Amounts payable within one year | 42/48 | €45,707 | €49,386 | +€3,679 | +8.0% |
| Financial debts | 43 | €4,439 | €10,141 | +€5,702 | +128% |
| Credit institutions | 430/8 | €4,439 | €10,141 | +€5,702 | +128% |
| Trade debts | 44 | €8,213 | €12,976 | +€4,763 | +58.0% |
| Suppliers | 440/4 | €8,213 | €12,976 | +€4,763 | +58.0% |
| Other amounts payable | 47/48 | €33,055 | €26,269 | -€6,785 | -20.5% |
| Accrued charges and deferred income | 492/3 | €3,857 | €2,500 | -€1,357 | -35.2% |
| Turnover | 70 | €31,209 | - | -€31,209 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,255 | - | -€30,255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,435 | €5,289 | -€146 | -2.7% |
| Other operating charges | 640/8 | €1,758 | €794 | -€964 | -54.9% |
| Gross operating margin | 9900 | €1,038 | €6,554 | +€5,516 | +531% |
| Operating profit (loss) | 9901 | -€6,155 | €471 | +€6,627 | |
| Financial income | 75/76B | €1 | €129 | +€127 | +12,623% |
| Recurring financial income | 75 | €1 | €129 | +€127 | +12,623% |
| Financial charges | 65/66B | €233 | €834 | +€601 | +258% |
| Recurring financial charges | 65 | €233 | €834 | +€601 | +258% |
| Profit (loss) for the period before taxes | 9903 | -€6,387 | -€234 | +€6,153 | +96.3% |
| Income taxes | 67/77 | -€70 | €74 | +€144 | |
| Profit (loss) for the period | 9904 | -€6,317 | -€308 | +€6,009 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,317 | -€308 | +€6,009 | +95.1% |
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 23 October 2026 via checked.be.