MENUISERIE DE BELOEIL: 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 DE BELOEIL
Largest movements
- Receivables within one year -€32,399
down €32,399 (-66.5%), from €48,716 to €16,317
of which Trade receivables: -€25,476
- Tangible fixed assets -€17,354
down €17,354 (-25.4%), from €68,311 to €50,957
of which Furniture and vehicles: -€15,575
- Cash +€7,399
up €7,399 (+22.4%), from €33,012 to €40,411
mainly Debts after one year (+€60,061) and Receivables within one year (+€32,399)
- Stocks and contracts -€6,641
down €6,641 (-22.7%), from €29,287 to €22,646
- Deferred charges and accrued income -€2,283
down €2,283 (-20.5%), from €11,114 to €8,831
- Other debts -€96,708
down €96,708 (-74.4%), from €130,038 to €33,330
- Debts after one year +€60,061
up €60,061 (+122%), from €49,289 to €109,349
- Profit (loss) carried forward -€30,530
down €30,530 (-83.9%), from -€36,384 to -€66,914
- Current portion of long-term debt +€7,695
up €7,695 (+56.0%), from €13,753 to €21,448
- Trade debts +€4,617
up €4,617 (+45.1%), from €10,233 to €14,850
- Gross operating margin -€26,892
down €26,892 (-30.9%), from €86,998 to €60,106
- Staff costs -€7,185
down €7,185 (-11.0%), from €65,301 to €58,116
- Financial charges +€4,628
up €4,628 (+82.0%), from €5,647 to €10,275
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 | €190,711 | €139,433 | -€51,278 | -26.9% |
| Fixed assets | 21/28 | €68,581 | €51,227 | -€17,354 | -25.3% |
| Tangible fixed assets | 22/27 | €68,311 | €50,957 | -€17,354 | -25.4% |
| Plant, machinery and equipment | 23 | €17,992 | €16,214 | -€1,779 | -9.9% |
| Furniture and vehicles | 24 | €50,319 | €34,744 | -€15,575 | -31.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €122,129 | €88,206 | -€33,924 | -27.8% |
| Stocks and contracts in progress | 3 | €29,287 | €22,646 | -€6,641 | -22.7% |
| Stocks | 30/36 | €29,287 | €22,646 | -€6,641 | -22.7% |
| Amounts receivable within one year | 40/41 | €48,716 | €16,317 | -€32,399 | -66.5% |
| Trade receivables | 40 | €38,948 | €13,472 | -€25,476 | -65.4% |
| Other amounts receivable | 41 | €9,769 | €2,846 | -€6,923 | -70.9% |
| Cash at bank and in hand | 54/58 | €33,012 | €40,411 | +€7,399 | +22.4% |
| Deferred charges and accrued income | 490/1 | €11,114 | €8,831 | -€2,283 | -20.5% |
| Total equity and liabilities | 10/49 | €190,711 | €139,433 | -€51,278 | -26.9% |
| Equity | 10/15 | -€14,384 | -€44,914 | -€30,530 | -212% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,384 | -€66,914 | -€30,530 | -83.9% |
| Amounts payable | 17/49 | €205,095 | €184,347 | -€20,748 | -10.1% |
| Amounts payable after more than one year | 17 | €49,289 | €109,349 | +€60,061 | +122% |
| Financial debts | 170/4 | €49,289 | €109,349 | +€60,061 | +122% |
| Amounts payable within one year | 42/48 | €155,806 | €74,998 | -€80,808 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €13,753 | €21,448 | +€7,695 | +56.0% |
| Trade debts | 44 | €10,233 | €14,850 | +€4,617 | +45.1% |
| Suppliers | 440/4 | €10,233 | €14,850 | +€4,617 | +45.1% |
| Taxes, remuneration and social security | 45 | €1,783 | €5,371 | +€3,588 | +201% |
| Taxes | 450/3 | - | €4,198 | +€4,198 | |
| Remuneration and social security | 454/9 | €1,783 | €1,173 | -€610 | -34.2% |
| Other amounts payable | 47/48 | €130,038 | €33,330 | -€96,708 | -74.4% |
| Remuneration, social security and pensions | 62 | €65,301 | €58,116 | -€7,185 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,252 | €18,663 | -€589 | -3.1% |
| Other operating charges | 640/8 | €4,385 | €4,083 | -€302 | -6.9% |
| Non-recurring operating charges | 66A | €263 | - | -€263 | |
| Gross operating margin | 9900 | €86,998 | €60,106 | -€26,892 | -30.9% |
| Operating profit (loss) | 9901 | -€2,203 | -€20,756 | -€18,553 | -842% |
| Financial income | 75/76B | €1,374 | €1,241 | -€133 | -9.7% |
| Recurring financial income | 75 | €1,374 | €806 | -€568 | -41.3% |
| Non-recurring financial income | 76B | - | €435 | +€435 | |
| Financial charges | 65/66B | €5,647 | €10,275 | +€4,628 | +82.0% |
| Recurring financial charges | 65 | €5,647 | €10,275 | +€4,628 | +82.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,475 | -€29,790 | -€23,314 | -360% |
| Income taxes | 67/77 | €1,220 | €740 | -€480 | -39.3% |
| Profit (loss) for the period | 9904 | -€7,695 | -€30,530 | -€22,835 | -297% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,695 | -€30,530 | -€22,835 | -297% |
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.