MENUISERIE DINAU: 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 DINAU
Largest movements
- Receivables within one year -€138,107
down €138,107 (-28.8%), from €480,337 to €342,230
of which Trade receivables: -€130,696
- Cash +€5,888
up €5,888 (+375%), from €1,570 to €7,458
mainly Receivables within one year (+€138,107) and Tax, wage and social debts (+€82,430)
- Tangible fixed assets -€5,617
down €5,617 (-28.5%), from €19,742 to €14,125
of which Furniture and vehicles: -€4,917
- Trade debts -€144,400
down €144,400 (-36.6%), from €394,586 to €250,186
- Tax, wage and social debts +€82,430
up €82,430 (+1,182%), from €6,973 to €89,403
of which Remuneration and social security: +€86,745
- Profit (loss) carried forward -€48,733
down €48,733, from €541 to -€48,191
- Reserves -€25,000
down €25,000 (-93.1%), from €26,860 to €1,860
of which Distributable reserves: -€25,000
- Debts after one year -€11,229
down €11,229 (-17.8%), from €63,251 to €52,021
- Gross operating margin +€22,726
up €22,726 (+5.2%), from €435,970 to €458,696
- Financial charges +€18,012
up €18,012 (+215%), from €8,363 to €26,375
- Other operating charges +€13,695
up €13,695 (+415%), from €3,299 to €16,994
- Staff costs +€10,754
up €10,754 (+2.3%), from €473,676 to €484,430
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 | €527,977 | €389,234 | -€138,743 | -26.3% |
| Fixed assets | 21/28 | €19,857 | €14,240 | -€5,617 | -28.3% |
| Tangible fixed assets | 22/27 | €19,742 | €14,125 | -€5,617 | -28.5% |
| Land and buildings | 22 | €4,474 | €3,904 | -€570 | -12.7% |
| Plant, machinery and equipment | 23 | €129 | €0 | -€129 | -100% |
| Furniture and vehicles | 24 | €15,139 | €10,221 | -€4,917 | -32.5% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €508,120 | €374,993 | -€133,127 | -26.2% |
| Stocks and contracts in progress | 3 | €23,668 | €24,780 | +€1,112 | +4.7% |
| Stocks | 30/36 | €23,668 | €24,780 | +€1,112 | +4.7% |
| Amounts receivable within one year | 40/41 | €480,337 | €342,230 | -€138,107 | -28.8% |
| Trade receivables | 40 | €402,044 | €271,348 | -€130,696 | -32.5% |
| Other amounts receivable | 41 | €78,293 | €70,883 | -€7,411 | -9.5% |
| Cash at bank and in hand | 54/58 | €1,570 | €7,458 | +€5,888 | +375% |
| Deferred charges and accrued income | 490/1 | €2,546 | €525 | -€2,021 | -79.4% |
| Total equity and liabilities | 10/49 | €527,977 | €389,234 | -€138,743 | -26.3% |
| Equity | 10/15 | €39,801 | -€33,931 | -€73,733 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,860 | €1,860 | -€25,000 | -93.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | - | -€25,000 | |
| Profit (loss) carried forward | 14 | €541 | -€48,191 | -€48,733 | |
| Amounts payable | 17/49 | €488,176 | €423,165 | -€65,011 | -13.3% |
| Amounts payable after more than one year | 17 | €63,251 | €52,021 | -€11,229 | -17.8% |
| Financial debts | 170/4 | €63,251 | €52,021 | -€11,229 | -17.8% |
| Amounts payable within one year | 42/48 | €424,925 | €371,144 | -€53,781 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €10,500 | €11,229 | +€730 | +7.0% |
| Financial debts | 43 | €10,931 | €20,325 | +€9,394 | +85.9% |
| Credit institutions | 430/8 | €10,931 | €20,325 | +€9,394 | +85.9% |
| Trade debts | 44 | €394,586 | €250,186 | -€144,400 | -36.6% |
| Suppliers | 440/4 | €394,586 | €250,186 | -€144,400 | -36.6% |
| Advances received on contracts in progress | 46 | €1,935 | - | -€1,935 | |
| Taxes, remuneration and social security | 45 | €6,973 | €89,403 | +€82,430 | +1,182% |
| Taxes | 450/3 | €5,076 | €761 | -€4,315 | -85.0% |
| Remuneration and social security | 454/9 | €1,897 | €88,642 | +€86,745 | +4,573% |
| Remuneration, social security and pensions | 62 | €473,676 | €484,430 | +€10,754 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,594 | €5,617 | +€1,023 | +22.3% |
| Other operating charges | 640/8 | €3,299 | €16,994 | +€13,695 | +415% |
| Gross operating margin | 9900 | €435,970 | €458,696 | +€22,726 | +5.2% |
| Operating profit (loss) | 9901 | -€45,598 | -€48,344 | -€2,746 | -6.0% |
| Financial income | 75/76B | €1,282 | €1,364 | +€82 | +6.4% |
| Recurring financial income | 75 | €1,282 | €1,364 | +€82 | +6.4% |
| Financial charges | 65/66B | €8,363 | €26,375 | +€18,012 | +215% |
| Recurring financial charges | 65 | €8,363 | €26,375 | +€18,012 | +215% |
| Profit (loss) for the period before taxes | 9903 | -€52,678 | -€73,355 | -€20,677 | -39.3% |
| Income taxes | 67/77 | €404 | €377 | -€27 | -6.6% |
| Profit (loss) for the period | 9904 | -€53,082 | -€73,733 | -€20,650 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,082 | -€73,733 | -€20,650 | -38.9% |
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.