MENUISERIE CASSART: what changed
MENUISERIE CASSART
Largest movements
- Cash -€18,077
down €18,077 (-71.4%), from €25,308 to €7,231
mainly Investment in fixed assets (net) (-€17,118) and Net result for the year (-€3,507)
- Tangible fixed assets +€12,408
new in 2025: €12,408
- Receivables within one year +€2,134
up €2,134 (+17.8%), from €12,014 to €14,148
of which Trade receivables: +€11,715
- Deferred charges and accrued income +€819
new in 2025: €819
- Profit (loss) carried forward -€3,507
down €3,507 (-13.4%), from €26,087 to €22,580
- Turnover -€78,898
down €78,898 (-68.2%), from €115,721 to €36,823
- Purchases and services -€60,247
down €60,247 (-68.2%), from €88,397 to €28,150
- Gross operating margin -€18,651
down €18,651 (-68.3%), from €27,324 to €8,673
- Taxes -€5,521
down €5,521 (-100%), from €5,521 to €0
- Depreciation +€4,710
up €4,710 (+2,036%), from €231 to €4,942
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,184 | €35,236 | -€2,948 | -7.7% |
| Fixed assets | 21/28 | €862 | €13,038 | +€12,177 | +1,413% |
| Intangible fixed assets | 21 | €862 | €630 | -€231 | -26.9% |
| Tangible fixed assets | 22/27 | - | €12,408 | +€12,408 | |
| Furniture and vehicles | 24 | - | €12,408 | +€12,408 | |
| Current assets | 29/58 | €37,322 | €22,198 | -€15,124 | -40.5% |
| Amounts receivable within one year | 40/41 | €12,014 | €14,148 | +€2,134 | +17.8% |
| Trade receivables | 40 | €556 | €12,271 | +€11,715 | +2,107% |
| Other amounts receivable | 41 | €11,458 | €1,877 | -€9,581 | -83.6% |
| Cash at bank and in hand | 54/58 | €25,308 | €7,231 | -€18,077 | -71.4% |
| Deferred charges and accrued income | 490/1 | - | €819 | +€819 | |
| Total equity and liabilities | 10/49 | €38,184 | €35,236 | -€2,948 | -7.7% |
| Equity | 10/15 | €28,087 | €24,580 | -€3,507 | -12.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,087 | €22,580 | -€3,507 | -13.4% |
| Amounts payable | 17/49 | €10,097 | €10,656 | +€559 | +5.5% |
| Amounts payable within one year | 42/48 | €10,097 | €10,339 | +€242 | +2.4% |
| Trade debts | 44 | €85 | €465 | +€379 | +446% |
| Suppliers | 440/4 | €85 | €465 | +€379 | +446% |
| Taxes, remuneration and social security | 45 | €5,521 | €5,521 | = | 0.0% |
| Taxes | 450/3 | €5,521 | €5,521 | = | 0.0% |
| Other amounts payable | 47/48 | €4,491 | €4,353 | -€138 | -3.1% |
| Accrued charges and deferred income | 492/3 | - | €318 | +€318 | |
| Turnover | 70 | €115,721 | €36,823 | -€78,898 | -68.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,397 | €28,150 | -€60,247 | -68.2% |
| Remuneration, social security and pensions | 62 | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €231 | €4,942 | +€4,710 | +2,036% |
| Other operating charges | 640/8 | - | €222 | +€222 | |
| Non-recurring operating charges | 66A | - | €6,563 | +€6,563 | |
| Gross operating margin | 9900 | €27,324 | €8,673 | -€18,651 | -68.3% |
| Operating profit (loss) | 9901 | €27,059 | -€3,054 | -€30,113 | |
| Financial income | 75/76B | €569 | €3 | -€566 | -99.4% |
| Recurring financial income | 75 | €298 | €3 | -€295 | -98.9% |
| Non-recurring financial income | 76B | €271 | €0 | -€271 | -100% |
| Financial charges | 65/66B | €23 | €456 | +€433 | +1,879% |
| Recurring financial charges | 65 | €23 | €456 | +€433 | +1,879% |
| Profit (loss) for the period before taxes | 9903 | €27,605 | -€3,507 | -€31,112 | |
| Income taxes | 67/77 | €5,521 | €0 | -€5,521 | -100% |
| Profit (loss) for the period | 9904 | €22,084 | -€3,507 | -€25,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,084 | -€3,507 | -€25,591 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.