Menuiserie Deschamps: 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 Deschamps
Largest movements
- Cash -€21,085
down €21,085 (-61.4%), from €34,342 to €13,257
mainly Trade debts (-€13,041) and Receivables within one year (-€11,519)
- Tangible fixed assets -€14,586
down €14,586 (-36.6%), from €39,884 to €25,297
of which Furniture and vehicles: -€16,976
- Receivables within one year +€11,519
up €11,519 (+73.9%), from €15,578 to €27,096
of which Trade receivables: +€16,480
- Stocks and contracts -€9,535
down €9,535 (-46.9%), from €20,325 to €10,790
- Deferred charges and accrued income +€5,360
up €5,360 (+121%), from €4,439 to €9,799
- Trade debts -€13,041
down €13,041 (-72.1%), from €18,082 to €5,040
- Tax, wage and social debts -€10,507
down €10,507 (-89.5%), from €11,739 to €1,232
- Debts after one year -€8,622
no longer reported in 2025 (was €8,622)
- Reserves +€7,900
up €7,900 (+71.8%), from €11,000 to €18,900
- Current portion of long-term debt -€4,804
no longer reported in 2025 (was €4,804)
- Gross operating margin -€17,603
down €17,603 (-35.5%), from €49,527 to €31,924
- Other operating charges +€4,730
up €4,730 (+218%), from €2,166 to €6,896
- Taxes -€4,536
down €4,536 (-48.6%), from €9,328 to €4,792
- Depreciation -€2,826
down €2,826 (-21.9%), from €12,919 to €10,093
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 | €115,051 | €86,592 | -€28,460 | -24.7% |
| Fixed assets | 21/28 | €40,369 | €25,650 | -€14,719 | -36.5% |
| Intangible fixed assets | 21 | €485 | €353 | -€132 | -27.3% |
| Tangible fixed assets | 22/27 | €39,884 | €25,297 | -€14,586 | -36.6% |
| Plant, machinery and equipment | 23 | €3,123 | €5,513 | +€2,390 | +76.5% |
| Furniture and vehicles | 24 | €36,760 | €19,784 | -€16,976 | -46.2% |
| Current assets | 29/58 | €74,683 | €60,942 | -€13,741 | -18.4% |
| Stocks and contracts in progress | 3 | €20,325 | €10,790 | -€9,535 | -46.9% |
| Stocks | 30/36 | €20,325 | €10,790 | -€9,535 | -46.9% |
| Amounts receivable within one year | 40/41 | €15,578 | €27,096 | +€11,519 | +73.9% |
| Trade receivables | 40 | €5,935 | €22,415 | +€16,480 | +278% |
| Other amounts receivable | 41 | €9,643 | €4,681 | -€4,962 | -51.5% |
| Cash at bank and in hand | 54/58 | €34,342 | €13,257 | -€21,085 | -61.4% |
| Deferred charges and accrued income | 490/1 | €4,439 | €9,799 | +€5,360 | +121% |
| Total equity and liabilities | 10/49 | €115,051 | €86,592 | -€28,460 | -24.7% |
| Equity | 10/15 | €65,071 | €72,975 | +€7,903 | +12.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €18,900 | +€7,900 | +71.8% |
| Distributable reserves | 133 | €11,000 | €18,900 | +€7,900 | +71.8% |
| Profit (loss) carried forward | 14 | €51,071 | €51,075 | +€3 | 0.0% |
| Amounts payable | 17/49 | €49,980 | €13,617 | -€36,363 | -72.8% |
| Amounts payable after more than one year | 17 | €8,622 | - | -€8,622 | |
| Financial debts | 170/4 | €8,622 | - | -€8,622 | |
| Amounts payable within one year | 42/48 | €41,208 | €13,617 | -€27,591 | -67.0% |
| Current portion of amounts payable after more than one year | 42 | €4,804 | - | -€4,804 | |
| Trade debts | 44 | €18,082 | €5,040 | -€13,041 | -72.1% |
| Suppliers | 440/4 | €18,082 | €5,040 | -€13,041 | -72.1% |
| Taxes, remuneration and social security | 45 | €11,739 | €1,232 | -€10,507 | -89.5% |
| Taxes | 450/3 | €11,739 | €1,232 | -€10,507 | -89.5% |
| Other amounts payable | 47/48 | €6,584 | €7,345 | +€761 | +11.6% |
| Accrued charges and deferred income | 492/3 | €150 | - | -€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,919 | €10,093 | -€2,826 | -21.9% |
| Other operating charges | 640/8 | €2,166 | €6,896 | +€4,730 | +218% |
| Gross operating margin | 9900 | €49,527 | €31,924 | -€17,603 | -35.5% |
| Operating profit (loss) | 9901 | €34,442 | €14,935 | -€19,506 | -56.6% |
| Financial income | 75/76B | €478 | €138 | -€340 | -71.1% |
| Recurring financial income | 75 | €478 | €138 | -€340 | -71.1% |
| Financial charges | 65/66B | €1,509 | €1,545 | +€35 | +2.3% |
| Recurring financial charges | 65 | €1,509 | €1,545 | +€35 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €33,411 | €13,529 | -€19,882 | -59.5% |
| Income taxes | 67/77 | €9,328 | €4,792 | -€4,536 | -48.6% |
| Profit (loss) for the period | 9904 | €24,082 | €8,736 | -€15,346 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,082 | €8,736 | -€15,346 | -63.7% |
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.