MENUISERIE CHARTIER J.: 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 CHARTIER J.
Largest movements
- Receivables within one year -€71,765
down €71,765 (-34.7%), from €206,640 to €134,875
of which Other amounts receivable: -€39,070
- Tangible fixed assets -€60,152
down €60,152 (-8.1%), from €745,990 to €685,838
of which Land and buildings: -€33,413
- Stocks and contracts +€32,743
up €32,743 (+58.5%), from €55,978 to €88,721
- Profit (loss) carried forward -€85,276
down €85,276 (-582%), from -€14,647 to -€99,923
- Debts after one year -€38,474
down €38,474 (-6.6%), from €585,145 to €546,671
- Tax, wage and social debts -€37,628
down €37,628 (-89.0%), from €42,290 to €4,662
of which Remuneration and social security: -€19,693
- Advances received +€28,555
up €28,555 (+40.6%), from €70,269 to €98,824
- Trade debts +€16,633
up €16,633 (+13.1%), from €127,042 to €143,675
- Gross operating margin -€181,477
down €181,477 (-45.2%), from €401,644 to €220,167
- Staff costs -€89,863
down €89,863 (-33.3%), from €269,712 to €179,849
- Other operating charges -€7,881
down €7,881 (-33.6%), from €23,474 to €15,593
- Financial charges -€7,574
down €7,574 (-17.9%), from €42,380 to €34,806
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 | €1,026,215 | €926,093 | -€100,122 | -9.8% |
| Fixed assets | 21/28 | €746,640 | €686,488 | -€60,152 | -8.1% |
| Tangible fixed assets | 22/27 | €745,990 | €685,838 | -€60,152 | -8.1% |
| Land and buildings | 22 | €634,274 | €600,861 | -€33,413 | -5.3% |
| Plant, machinery and equipment | 23 | €28,921 | €22,769 | -€6,152 | -21.3% |
| Furniture and vehicles | 24 | €68,759 | €48,818 | -€19,941 | -29.0% |
| Other tangible fixed assets | 26 | €2,211 | €1,565 | -€646 | -29.2% |
| Assets under construction and advance payments | 27 | €11,825 | €11,825 | = | 0.0% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €279,575 | €239,605 | -€39,970 | -14.3% |
| Stocks and contracts in progress | 3 | €55,978 | €88,721 | +€32,743 | +58.5% |
| Stocks | 30/36 | €55,978 | €88,721 | +€32,743 | +58.5% |
| Amounts receivable within one year | 40/41 | €206,640 | €134,875 | -€71,765 | -34.7% |
| Trade receivables | 40 | €115,591 | €82,896 | -€32,695 | -28.3% |
| Other amounts receivable | 41 | €91,049 | €51,979 | -€39,070 | -42.9% |
| Current investments | 50/53 | - | €5,714 | +€5,714 | |
| Deferred charges and accrued income | 490/1 | €16,957 | €10,295 | -€6,662 | -39.3% |
| Total equity and liabilities | 10/49 | €1,026,215 | €926,093 | -€100,122 | -9.8% |
| Equity | 10/15 | €161,353 | €76,077 | -€85,276 | -52.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €171,000 | €171,000 | = | 0.0% |
| Distributable reserves | 133 | €171,000 | €171,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,647 | -€99,923 | -€85,276 | -582% |
| Amounts payable | 17/49 | €864,862 | €850,016 | -€14,846 | -1.7% |
| Amounts payable after more than one year | 17 | €585,145 | €546,671 | -€38,474 | -6.6% |
| Financial debts | 170/4 | €585,145 | €546,671 | -€38,474 | -6.6% |
| Amounts payable within one year | 42/48 | €279,717 | €303,345 | +€23,628 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €36,715 | €38,340 | +€1,625 | +4.4% |
| Financial debts | 43 | €3,401 | €1,413 | -€1,988 | -58.5% |
| Credit institutions | 430/8 | €3,401 | €1,413 | -€1,988 | -58.5% |
| Trade debts | 44 | €127,042 | €143,675 | +€16,633 | +13.1% |
| Suppliers | 440/4 | €127,042 | €143,675 | +€16,633 | +13.1% |
| Advances received on contracts in progress | 46 | €70,269 | €98,824 | +€28,555 | +40.6% |
| Taxes, remuneration and social security | 45 | €42,290 | €4,662 | -€37,628 | -89.0% |
| Taxes | 450/3 | €18,289 | €354 | -€17,935 | -98.1% |
| Remuneration and social security | 454/9 | €24,001 | €4,308 | -€19,693 | -82.1% |
| Other amounts payable | 47/48 | - | €16,431 | +€16,431 | |
| Remuneration, social security and pensions | 62 | €269,712 | €179,849 | -€89,863 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,509 | €68,094 | +€3,585 | +5.6% |
| Other operating charges | 640/8 | €23,474 | €15,593 | -€7,881 | -33.6% |
| Gross operating margin | 9900 | €401,644 | €220,167 | -€181,477 | -45.2% |
| Operating profit (loss) | 9901 | €43,949 | -€43,369 | -€87,318 | |
| Financial income | 75/76B | €2,581 | €554 | -€2,027 | -78.5% |
| Recurring financial income | 75 | €2,581 | €554 | -€2,027 | -78.5% |
| Financial charges | 65/66B | €42,380 | €34,806 | -€7,574 | -17.9% |
| Recurring financial charges | 65 | €42,380 | €34,806 | -€7,574 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €4,150 | -€77,621 | -€81,771 | |
| Income taxes | 67/77 | €3,936 | €7,655 | +€3,719 | +94.5% |
| Profit (loss) for the period | 9904 | €214 | -€85,276 | -€85,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €214 | -€85,276 | -€85,490 |
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 21 October 2026 via checked.be.