MENUISERIE CHERPION: 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 CHERPION
Largest movements
- Receivables within one year -€7,823
down €7,823 (-21.9%), from €35,782 to €27,959
of which Trade receivables: -€13,412
- Receivables after one year -€1,213
no longer reported in 2024 (was €1,213)
- Profit (loss) carried forward -€11,001
down €11,001 (-28.8%), from -€38,174 to -€49,175
- Trade debts +€4,747
up €4,747 (+61.5%), from €7,719 to €12,466
- Short-term financial debts -€2,783
down €2,783 (-8.8%), from €31,565 to €28,782
- Gross operating margin -€10,513
down €10,513, from €7,399 to -€3,114
- Purchases and services +€8,791
up €8,791 (+11.8%), from €74,575 to €83,366
- Depreciation -€2,113
no longer reported in 2024 (was €2,113)
- Turnover -€1,723
down €1,723 (-2.1%), from €81,974 to €80,251
- Financial charges +€1,699
up €1,699 (+37.9%), from €4,484 to €6,183
From the 2023 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
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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,606 | €42,569 | -€9,037 | -17.5% |
| Fixed assets | 21/28 | €14,610 | €14,610 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €14,610 | €14,610 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €14,610 | €14,610 | -€0 | 0.0% |
| Current assets | 29/58 | €36,995 | €27,959 | -€9,036 | -24.4% |
| Amounts receivable after more than one year | 29 | €1,213 | - | -€1,213 | |
| Other amounts receivable | 291 | €1,213 | - | -€1,213 | |
| Amounts receivable within one year | 40/41 | €35,782 | €27,959 | -€7,823 | -21.9% |
| Trade receivables | 40 | €23,387 | €9,975 | -€13,412 | -57.3% |
| Other amounts receivable | 41 | €12,395 | €17,984 | +€5,589 | +45.1% |
| Total equity and liabilities | 10/49 | €51,606 | €42,569 | -€9,037 | -17.5% |
| Equity | 10/15 | €12,321 | €1,321 | -€11,000 | -89.3% |
| Contributions | 10/11 | €49,579 | €49,579 | +€0 | 0.0% |
| Capital | 10 | €49,579 | €49,579 | +€0 | 0.0% |
| Issued capital | 100 | €49,579 | €49,579 | +€0 | 0.0% |
| Reserves | 13 | €917 | €917 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €917 | €917 | -€0 | 0.0% |
| Legal reserve | 130 | €917 | €917 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€38,174 | -€49,175 | -€11,001 | -28.8% |
| Amounts payable | 17/49 | €39,284 | €41,248 | +€1,964 | +5.0% |
| Amounts payable within one year | 42/48 | €39,284 | €41,248 | +€1,964 | +5.0% |
| Financial debts | 43 | €31,565 | €28,782 | -€2,783 | -8.8% |
| Credit institutions | 430/8 | €31,565 | €28,782 | -€2,783 | -8.8% |
| Trade debts | 44 | €7,719 | €12,466 | +€4,747 | +61.5% |
| Suppliers | 440/4 | €7,719 | €12,466 | +€4,747 | +61.5% |
| Turnover | 70 | €81,974 | €80,251 | -€1,723 | -2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €74,575 | €83,366 | +€8,791 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,113 | - | -€2,113 | |
| Other operating charges | 640/8 | €741 | €1,263 | +€522 | +70.4% |
| Gross operating margin | 9900 | €7,399 | -€3,114 | -€10,513 | |
| Operating profit (loss) | 9901 | €4,546 | -€4,377 | -€8,923 | |
| Financial income | 75/76B | €583 | €551 | -€32 | -5.5% |
| Recurring financial income | 75 | €583 | €551 | -€32 | -5.5% |
| Financial charges | 65/66B | €4,484 | €6,183 | +€1,699 | +37.9% |
| Recurring financial charges | 65 | €4,484 | €6,183 | +€1,699 | +37.9% |
| Profit (loss) for the period before taxes | 9903 | €645 | -€10,009 | -€10,654 | |
| Income taxes | 67/77 | - | €992 | +€992 | |
| Profit (loss) for the period | 9904 | €645 | -€11,001 | -€11,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €645 | -€11,001 | -€11,646 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.