Menuiserie Damien Moreau: what changed
Menuiserie Damien Moreau
Largest movements
- Cash +€8,522
up €8,522 (+738%), from €1,154 to €9,676
mainly Depreciation (+€26,550) and Trade debts (+€22,184)
- Stocks and contracts -€6,414
no longer reported in 2025 (was €6,414)
- Tangible fixed assets +€5,552
up €5,552 (+14.5%), from €38,252 to €43,804
of which Land and buildings: +€29,085
- Receivables within one year -€3,793
down €3,793 (-11.9%), from €31,911 to €28,117
of which Other amounts receivable: -€6,450
- Deferred charges and accrued income +€3,456
up €3,456 (+3,920%), from €88 to €3,544
- Trade debts +€22,184
up €22,184 (+1,450%), from €1,530 to €23,714
- Profit (loss) carried forward -€20,489
down €20,489, from €14,714 to -€5,775
- Debts after one year +€7,726
up €7,726 (+38.2%), from €20,203 to €27,929
- Other debts -€5,114
down €5,114 (-22.7%), from €22,480 to €17,366
- Current portion of long-term debt +€4,016
up €4,016 (+31.1%), from €12,892 to €16,908
- Gross operating margin -€71,885
down €71,885 (-89.6%), from €80,202 to €8,317
- Staff costs -€55,293
no longer reported in 2025 (was €55,293)
- Depreciation +€1,181
up €1,181 (+4.7%), from €25,369 to €26,550
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 | €77,819 | €85,142 | +€7,323 | +9.4% |
| Fixed assets | 21/28 | €38,252 | €43,804 | +€5,552 | +14.5% |
| Tangible fixed assets | 22/27 | €38,252 | €43,804 | +€5,552 | +14.5% |
| Land and buildings | 22 | - | €29,085 | +€29,085 | |
| Plant, machinery and equipment | 23 | €7,142 | €4,442 | -€2,700 | -37.8% |
| Furniture and vehicles | 24 | €31,110 | €10,277 | -€20,833 | -67.0% |
| Current assets | 29/58 | €39,567 | €41,338 | +€1,771 | +4.5% |
| Stocks and contracts in progress | 3 | €6,414 | - | -€6,414 | |
| Stocks | 30/36 | €6,414 | - | -€6,414 | |
| Amounts receivable within one year | 40/41 | €31,911 | €28,117 | -€3,793 | -11.9% |
| Trade receivables | 40 | €18,268 | €20,925 | +€2,657 | +14.5% |
| Other amounts receivable | 41 | €13,643 | €7,192 | -€6,450 | -47.3% |
| Cash at bank and in hand | 54/58 | €1,154 | €9,676 | +€8,522 | +738% |
| Deferred charges and accrued income | 490/1 | €88 | €3,544 | +€3,456 | +3,920% |
| Total equity and liabilities | 10/49 | €77,819 | €85,142 | +€7,323 | +9.4% |
| Equity | 10/15 | €19,714 | -€775 | -€20,489 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,714 | -€5,775 | -€20,489 | |
| Amounts payable | 17/49 | €58,105 | €85,917 | +€27,812 | +47.9% |
| Amounts payable after more than one year | 17 | €20,203 | €27,929 | +€7,726 | +38.2% |
| Financial debts | 170/4 | €20,203 | €27,929 | +€7,726 | +38.2% |
| Amounts payable within one year | 42/48 | €37,902 | €57,988 | +€20,085 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €12,892 | €16,908 | +€4,016 | +31.1% |
| Trade debts | 44 | €1,530 | €23,714 | +€22,184 | +1,450% |
| Suppliers | 440/4 | €1,530 | €23,714 | +€22,184 | +1,450% |
| Taxes, remuneration and social security | 45 | €1,000 | - | -€1,000 | |
| Taxes | 450/3 | €1,000 | - | -€1,000 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €22,480 | €17,366 | -€5,114 | -22.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €55,293 | - | -€55,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,369 | €26,550 | +€1,181 | +4.7% |
| Other operating charges | 640/8 | €615 | €596 | -€20 | -3.2% |
| Gross operating margin | 9900 | €80,202 | €8,317 | -€71,885 | -89.6% |
| Operating profit (loss) | 9901 | -€1,075 | -€18,829 | -€17,754 | -1,651% |
| Financial income | 75/76B | €0 | €0 | +€0 | +20.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +20.0% |
| Financial charges | 65/66B | €974 | €1,660 | +€687 | +70.5% |
| Recurring financial charges | 65 | €974 | €1,660 | +€687 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,049 | -€20,489 | -€18,441 | -900% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,049 | -€20,489 | -€18,441 | -900% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,049 | -€20,489 | -€18,441 | -900% |
Next steps
Calculation and sources
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 7 November 2026 via checked.be.