MENUISERIE CLAIX: 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 CLAIX
Largest movements
- Receivables within one year -€13,839
down €13,839 (-10.2%), from €135,198 to €121,359
of which Trade receivables: -€13,116
- Tangible fixed assets -€10,788
down €10,788 (-15.9%), from €67,927 to €57,139
of which Plant, machinery and equipment: -€11,644
- Stocks and contracts +€4,434
up €4,434 (+7.7%), from €57,779 to €62,213
- Cash +€4,308
up €4,308 (+258%), from €1,671 to €5,979
mainly Depreciation (+€15,066) and Receivables within one year (+€13,839)
- Trade debts -€6,010
down €6,010 (-13.1%), from €45,774 to €39,764
- Current portion of long-term debt -€5,068
no longer reported in 2025 (was €5,068)
- Reserves -€3,100
down €3,100 (-4.9%), from €63,860 to €60,760
- Staff costs -€18,072
down €18,072, from €18,004 to -€69
- Taxes +€2,223
up €2,223 (+2,551%), from €87 to €2,310
- Financial charges -€1,822
down €1,822 (-49.5%), from €3,681 to €1,860
- Depreciation -€908
down €908 (-5.7%), from €15,974 to €15,066
- Gross operating margin -€430
down €430 (-1.3%), from €33,536 to €33,106
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
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,341 | €248,789 | -€17,552 | -6.6% |
| Fixed assets | 21/28 | €70,102 | €59,158 | -€10,944 | -15.6% |
| Tangible fixed assets | 22/27 | €67,927 | €57,139 | -€10,788 | -15.9% |
| Land and buildings | 22 | €14,723 | €12,942 | -€1,781 | -12.1% |
| Plant, machinery and equipment | 23 | €51,605 | €39,961 | -€11,644 | -22.6% |
| Furniture and vehicles | 24 | €1,599 | €4,235 | +€2,636 | +165% |
| Financial fixed assets | 28 | €2,175 | €2,019 | -€156 | -7.2% |
| Current assets | 29/58 | €196,239 | €189,631 | -€6,608 | -3.4% |
| Stocks and contracts in progress | 3 | €57,779 | €62,213 | +€4,434 | +7.7% |
| Stocks | 30/36 | €57,779 | €62,213 | +€4,434 | +7.7% |
| Amounts receivable within one year | 40/41 | €135,198 | €121,359 | -€13,839 | -10.2% |
| Trade receivables | 40 | €133,511 | €120,395 | -€13,116 | -9.8% |
| Other amounts receivable | 41 | €1,687 | €964 | -€723 | -42.8% |
| Cash at bank and in hand | 54/58 | €1,671 | €5,979 | +€4,308 | +258% |
| Deferred charges and accrued income | 490/1 | €1,591 | €80 | -€1,511 | -95.0% |
| Total equity and liabilities | 10/49 | €266,341 | €248,789 | -€17,552 | -6.6% |
| Equity | 10/15 | €155,087 | €150,898 | -€4,189 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,860 | €60,760 | -€3,100 | -4.9% |
| Distributable reserves | 133 | €63,860 | €60,760 | -€3,100 | -4.9% |
| Profit (loss) carried forward | 14 | €83,844 | €83,938 | +€94 | +0.1% |
| Investment grants | 15 | €1,183 | - | -€1,183 | |
| Amounts payable | 17/49 | €111,254 | €97,891 | -€13,362 | -12.0% |
| Amounts payable within one year | 42/48 | €87,160 | €73,162 | -€13,998 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €5,068 | - | -€5,068 | |
| Trade debts | 44 | €45,774 | €39,764 | -€6,010 | -13.1% |
| Suppliers | 440/4 | €45,774 | €39,764 | -€6,010 | -13.1% |
| Taxes, remuneration and social security | 45 | €8,511 | €6,273 | -€2,239 | -26.3% |
| Taxes | 450/3 | €8,511 | €6,273 | -€2,239 | -26.3% |
| Other amounts payable | 47/48 | €27,806 | €27,125 | -€681 | -2.4% |
| Accrued charges and deferred income | 492/3 | €24,094 | €24,730 | +€636 | +2.6% |
| Non-recurring operating income | 76A | €1,167 | €3,062 | +€1,895 | +162% |
| Remuneration, social security and pensions | 62 | €18,004 | -€69 | -€18,072 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,974 | €15,066 | -€908 | -5.7% |
| Other operating charges | 640/8 | €4,319 | €4,666 | +€347 | +8.0% |
| Non-recurring operating charges | 66A | €123 | €2,231 | +€2,108 | +1,711% |
| Gross operating margin | 9900 | €33,536 | €33,106 | -€430 | -1.3% |
| Operating profit (loss) | 9901 | -€4,884 | €11,211 | +€16,095 | |
| Financial income | 75/76B | €1,648 | €1,428 | -€219 | -13.3% |
| Recurring financial income | 75 | €1,648 | €1,428 | -€219 | -13.3% |
| Financial charges | 65/66B | €3,681 | €1,860 | -€1,822 | -49.5% |
| Recurring financial charges | 65 | €3,681 | €1,860 | -€1,822 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,918 | €10,780 | +€17,698 | |
| Income taxes | 67/77 | €87 | €2,310 | +€2,223 | +2,551% |
| Profit (loss) for the period | 9904 | -€7,005 | €8,470 | +€15,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,005 | €8,470 | +€15,475 |
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 27 October 2026 via checked.be.