MENUISERIE CLAUDE: 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 CLAUDE
Largest movements
- Tangible fixed assets -€34,752
down €34,752 (-61.1%), from €56,855 to €22,103
of which Plant, machinery and equipment: -€32,295
- Cash +€26,758
up €26,758 (+38.2%), from €70,013 to €96,771
mainly Depreciation (+€36,588) and Advances received (+€6,687)
- Receivables within one year +€5,606
up €5,606 (+65.1%), from €8,618 to €14,224
of which Trade receivables: +€11,244
- Stocks and contracts +€1,471
up €1,471 (+50.1%), from €2,935 to €4,406
- Revaluation surpluses -€30,000
down €30,000 (-100%), from €30,000 to €0
- Reserves +€30,000
up €30,000 (+91.0%), from €32,960 to €62,960
of which Distributable reserves: +€30,000
- Profit (loss) carried forward -€7,390
down €7,390 (-72.9%), from €10,143 to €2,753
- Advances received +€6,687
new in 2025: €6,687
- Other debts +€4,135
up €4,135 (+20.0%), from €20,644 to €24,779
- Depreciation +€26,127
up €26,127 (+250%), from €10,461 to €36,588
- Gross operating margin +€16,839
up €16,839 (+65.9%), from €25,571 to €42,410
- Taxes +€2,564
up €2,564 (+82.6%), from €3,105 to €5,669
- Staff costs +€2,214
up €2,214, from €0 to €2,214
- Financial charges +€1,370
up €1,370 (+70.0%), from €1,958 to €3,327
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 | €140,449 | €141,240 | +€792 | +0.6% |
| Fixed assets | 21/28 | €57,261 | €23,897 | -€33,364 | -58.3% |
| Intangible fixed assets | 21 | - | €1,388 | +€1,388 | |
| Tangible fixed assets | 22/27 | €56,855 | €22,103 | -€34,752 | -61.1% |
| Land and buildings | 22 | €12,892 | €12,149 | -€743 | -5.8% |
| Plant, machinery and equipment | 23 | €40,659 | €8,364 | -€32,295 | -79.4% |
| Furniture and vehicles | 24 | €3,304 | €1,590 | -€1,714 | -51.9% |
| Financial fixed assets | 28 | €406 | €406 | = | 0.0% |
| Current assets | 29/58 | €83,188 | €117,343 | +€34,155 | +41.1% |
| Stocks and contracts in progress | 3 | €2,935 | €4,406 | +€1,471 | +50.1% |
| Stocks | 30/36 | €2,935 | €4,406 | +€1,471 | +50.1% |
| Amounts receivable within one year | 40/41 | €8,618 | €14,224 | +€5,606 | +65.1% |
| Trade receivables | 40 | €771 | €12,015 | +€11,244 | +1,459% |
| Other amounts receivable | 41 | €7,847 | €2,209 | -€5,638 | -71.8% |
| Cash at bank and in hand | 54/58 | €70,013 | €96,771 | +€26,758 | +38.2% |
| Deferred charges and accrued income | 490/1 | €1,622 | €1,942 | +€320 | +19.7% |
| Total equity and liabilities | 10/49 | €140,449 | €141,240 | +€792 | +0.6% |
| Equity | 10/15 | €104,090 | €96,699 | -€7,390 | -7.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €30,000 | €0 | -€30,000 | -100% |
| Reserves | 13 | €32,960 | €62,960 | +€30,000 | +91.0% |
| Non-distributable reserves | 130/1 | €3,084 | €3,084 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,084 | €3,084 | = | 0.0% |
| Distributable reserves | 133 | €29,876 | €59,876 | +€30,000 | +100% |
| Profit (loss) carried forward | 14 | €10,143 | €2,753 | -€7,390 | -72.9% |
| Amounts payable | 17/49 | €36,359 | €44,541 | +€8,182 | +22.5% |
| Amounts payable after more than one year | 17 | €980 | €0 | -€980 | -100% |
| Financial debts | 170/4 | €980 | €0 | -€980 | -100% |
| Amounts payable within one year | 42/48 | €35,379 | €44,541 | +€9,162 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €6,077 | €3,192 | -€2,885 | -47.5% |
| Trade debts | 44 | €4,626 | €6,203 | +€1,577 | +34.1% |
| Suppliers | 440/4 | €4,626 | €6,203 | +€1,577 | +34.1% |
| Advances received on contracts in progress | 46 | - | €6,687 | +€6,687 | |
| Taxes, remuneration and social security | 45 | €4,032 | €3,680 | -€352 | -8.7% |
| Taxes | 450/3 | €2,032 | €3,527 | +€1,496 | +73.6% |
| Remuneration and social security | 454/9 | €2,000 | €152 | -€1,848 | -92.4% |
| Other amounts payable | 47/48 | €20,644 | €24,779 | +€4,135 | +20.0% |
| Remuneration, social security and pensions | 62 | €0 | €2,214 | +€2,214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,461 | €36,588 | +€26,127 | +250% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €242 | €0 | -€242 | -100% |
| Other operating charges | 640/8 | €2,831 | €2,836 | +€4 | +0.2% |
| Non-recurring operating charges | 66A | €735 | €0 | -€735 | -100% |
| Gross operating margin | 9900 | €25,571 | €42,410 | +€16,839 | +65.9% |
| Operating profit (loss) | 9901 | €11,302 | €773 | -€10,529 | -93.2% |
| Financial income | 75/76B | €494 | €833 | +€339 | +68.5% |
| Recurring financial income | 75 | €494 | €833 | +€339 | +68.5% |
| Financial charges | 65/66B | €1,958 | €3,327 | +€1,370 | +70.0% |
| Recurring financial charges | 65 | €1,958 | €3,327 | +€1,370 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €9,838 | -€1,722 | -€11,560 | |
| Income taxes | 67/77 | €3,105 | €5,669 | +€2,564 | +82.6% |
| Profit (loss) for the period | 9904 | €6,734 | -€7,390 | -€14,124 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,734 | -€7,390 | -€14,124 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.