MENUISERIE CORBESIER: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
MENUISERIE CORBESIER
Largest movements
- Receivables within one year -€52,531
down €52,531 (-67.5%), from €77,865 to €25,334
of which Trade receivables: -€39,405
- Tangible fixed assets -€13,070
down €13,070 (-6.4%), from €205,228 to €192,158
of which Furniture and vehicles: -€14,219
- Debts after one year -€54,548
down €54,548 (-59.3%), from €92,001 to €37,453
- Profit (loss) carried forward -€30,655
down €30,655 (-48.2%), from €63,639 to €32,983
- Short-term financial debts +€9,000
up €9,000 (+45.0%), from €20,000 to €29,000
- Tax, wage and social debts +€6,431
up €6,431 (+192%), from €3,345 to €9,776
of which Taxes: +€5,931
- Accrued charges and deferred income +€5,120
up €5,120, from €0 to €5,120
- Gross operating margin -€40,607
down €40,607 (-25.0%), from €162,383 to €121,776
- Depreciation -€13,188
down €13,188 (-27.4%), from €48,178 to €34,990
- Other operating charges +€8,995
up €8,995 (+396%), from €2,270 to €11,264
- Staff costs -€3,132
down €3,132 (-3.2%), from €99,189 to €96,057
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,606 | €314,501 | -€68,105 | -17.8% |
| Fixed assets | 21/28 | €207,832 | €192,774 | -€15,058 | -7.2% |
| Intangible fixed assets | 21 | €2,605 | €616 | -€1,988 | -76.3% |
| Tangible fixed assets | 22/27 | €205,228 | €192,158 | -€13,070 | -6.4% |
| Plant, machinery and equipment | 23 | €51,866 | €52,067 | +€201 | +0.4% |
| Furniture and vehicles | 24 | €46,784 | €32,565 | -€14,219 | -30.4% |
| Leasing and similar rights | 25 | €1,634 | - | -€1,634 | |
| Other tangible fixed assets | 26 | €104,943 | €107,526 | +€2,583 | +2.5% |
| Current assets | 29/58 | €174,773 | €121,726 | -€53,047 | -30.4% |
| Stocks and contracts in progress | 3 | €65,928 | €62,258 | -€3,669 | -5.6% |
| Stocks | 30/36 | €65,928 | €62,258 | -€3,669 | -5.6% |
| Amounts receivable within one year | 40/41 | €77,865 | €25,334 | -€52,531 | -67.5% |
| Trade receivables | 40 | €59,488 | €20,083 | -€39,405 | -66.2% |
| Other amounts receivable | 41 | €18,377 | €5,251 | -€13,126 | -71.4% |
| Cash at bank and in hand | 54/58 | €17,130 | €19,144 | +€2,015 | +11.8% |
| Deferred charges and accrued income | 490/1 | €13,851 | €14,990 | +€1,139 | +8.2% |
| Total equity and liabilities | 10/49 | €382,606 | €314,501 | -€68,105 | -17.8% |
| Equity | 10/15 | €93,112 | €62,456 | -€30,655 | -32.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,473 | €9,473 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €7,473 | €9,473 | +€2,000 | +26.8% |
| Profit (loss) carried forward | 14 | €63,639 | €32,983 | -€30,655 | -48.2% |
| Amounts payable | 17/49 | €289,494 | €252,044 | -€37,450 | -12.9% |
| Amounts payable after more than one year | 17 | €92,001 | €37,453 | -€54,548 | -59.3% |
| Financial debts | 170/4 | €92,001 | €37,453 | -€54,548 | -59.3% |
| Amounts payable within one year | 42/48 | €197,493 | €209,471 | +€11,978 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €59,270 | €61,165 | +€1,895 | +3.2% |
| Financial debts | 43 | €20,000 | €29,000 | +€9,000 | +45.0% |
| Credit institutions | 430/8 | €20,000 | €29,000 | +€9,000 | +45.0% |
| Trade debts | 44 | €58,447 | €54,868 | -€3,579 | -6.1% |
| Suppliers | 440/4 | €58,447 | €54,868 | -€3,579 | -6.1% |
| Taxes, remuneration and social security | 45 | €3,345 | €9,776 | +€6,431 | +192% |
| Taxes | 450/3 | €500 | €6,431 | +€5,931 | +1,186% |
| Remuneration and social security | 454/9 | €2,845 | €3,344 | +€500 | +17.6% |
| Other amounts payable | 47/48 | €56,431 | €54,663 | -€1,768 | -3.1% |
| Accrued charges and deferred income | 492/3 | €0 | €5,120 | +€5,120 | |
| Remuneration, social security and pensions | 62 | €99,189 | €96,057 | -€3,132 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,178 | €34,990 | -€13,188 | -27.4% |
| Other operating charges | 640/8 | €2,270 | €11,264 | +€8,995 | +396% |
| Gross operating margin | 9900 | €162,383 | €121,776 | -€40,607 | -25.0% |
| Operating profit (loss) | 9901 | €12,746 | -€20,535 | -€33,281 | |
| Financial income | 75/76B | €245 | €183 | -€63 | -25.6% |
| Recurring financial income | 75 | €245 | €183 | -€63 | -25.6% |
| Financial charges | 65/66B | €10,647 | €10,015 | -€632 | -5.9% |
| Recurring financial charges | 65 | €10,647 | €10,015 | -€632 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €2,344 | -€30,368 | -€32,712 | |
| Income taxes | 67/77 | €1,362 | €288 | -€1,074 | -78.9% |
| Profit (loss) for the period | 9904 | €982 | -€30,655 | -€31,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €982 | -€30,655 | -€31,637 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.