MENUISERIE CONSEIL: 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 CONSEIL
Largest movements
- Tangible fixed assets +€14,143
up €14,143 (+18.0%), from €78,561 to €92,704
of which Leasing and similar rights: +€19,535
- Receivables within one year -€9,326
down €9,326 (-39.7%), from €23,490 to €14,164
of which Other amounts receivable: -€8,419
- Cash +€4,143
up €4,143 (+56.9%), from €7,284 to €11,427
mainly Depreciation (+€17,969) and Receivables within one year (+€9,326)
- Other debts -€10,000
down €10,000 (-100%), from €10,000 to €0
- Debts after one year +€8,803
up €8,803 (+34.4%), from €25,615 to €34,418
- Reserves +€8,500
up €8,500 (+19.4%), from €43,800 to €52,300
- Tax, wage and social debts +€1,250
up €1,250, from €0 to €1,250
- Gross operating margin +€10,301
up €10,301 (+39.8%), from €25,908 to €36,209
- Depreciation -€5,007
down €5,007 (-21.8%), from €22,976 to €17,969
- Taxes +€2,166
up €2,166 (+339%), from €639 to €2,805
- Other operating charges +€2,001
up €2,001 (+66.5%), from €3,006 to €5,007
- Financial charges +€377
up €377 (+23.5%), from €1,605 to €1,982
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 | €114,012 | €123,346 | +€9,333 | +8.2% |
| Fixed assets | 21/28 | €78,561 | €92,704 | +€14,143 | +18.0% |
| Tangible fixed assets | 22/27 | €78,561 | €92,704 | +€14,143 | +18.0% |
| Plant, machinery and equipment | 23 | €633 | €118 | -€515 | -81.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €40,955 | €60,490 | +€19,535 | +47.7% |
| Other tangible fixed assets | 26 | €36,973 | €32,095 | -€4,878 | -13.2% |
| Current assets | 29/58 | €35,451 | €30,642 | -€4,809 | -13.6% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,490 | €14,164 | -€9,326 | -39.7% |
| Trade receivables | 40 | €6,470 | €5,563 | -€907 | -14.0% |
| Other amounts receivable | 41 | €17,020 | €8,601 | -€8,419 | -49.5% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,284 | €11,427 | +€4,143 | +56.9% |
| Deferred charges and accrued income | 490/1 | €1,677 | €2,051 | +€374 | +22.3% |
| Total equity and liabilities | 10/49 | €114,012 | €123,346 | +€9,333 | +8.2% |
| Equity | 10/15 | €57,316 | €66,142 | +€8,826 | +15.4% |
| Contributions | 10/11 | €12,509 | €12,509 | = | 0.0% |
| Reserves | 13 | €43,800 | €52,300 | +€8,500 | +19.4% |
| Distributable reserves | 133 | €43,800 | €52,300 | +€8,500 | +19.4% |
| Profit (loss) carried forward | 14 | €1,007 | €1,333 | +€326 | +32.3% |
| Amounts payable | 17/49 | €56,696 | €57,204 | +€508 | +0.9% |
| Amounts payable after more than one year | 17 | €25,615 | €34,418 | +€8,803 | +34.4% |
| Financial debts | 170/4 | €25,615 | €34,418 | +€8,803 | +34.4% |
| Amounts payable within one year | 42/48 | €31,082 | €22,786 | -€8,295 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €15,618 | €15,600 | -€17 | -0.1% |
| Trade debts | 44 | €5,464 | €5,936 | +€472 | +8.6% |
| Suppliers | 440/4 | €5,464 | €5,936 | +€472 | +8.6% |
| Taxes, remuneration and social security | 45 | €0 | €1,250 | +€1,250 | |
| Taxes | 450/3 | €0 | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €10,000 | €0 | -€10,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,976 | €17,969 | -€5,007 | -21.8% |
| Other operating charges | 640/8 | €3,006 | €5,007 | +€2,001 | +66.5% |
| Gross operating margin | 9900 | €25,908 | €36,209 | +€10,301 | +39.8% |
| Operating profit (loss) | 9901 | -€74 | €13,234 | +€13,308 | |
| Financial income | 75/76B | €427 | €379 | -€48 | -11.3% |
| Recurring financial income | 75 | €427 | €379 | -€48 | -11.3% |
| Financial charges | 65/66B | €1,605 | €1,982 | +€377 | +23.5% |
| Recurring financial charges | 65 | €1,605 | €1,982 | +€377 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,252 | €11,631 | +€12,883 | |
| Income taxes | 67/77 | €639 | €2,805 | +€2,166 | +339% |
| Profit (loss) for the period | 9904 | -€1,891 | €8,826 | +€10,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,891 | €8,826 | +€10,716 |
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 22 October 2026 via checked.be.