MENUISERIE FREDERIC: what changed
Two fiscal 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 FREDERIC
Largest movements
- Receivables within one year +€13,000
new in 2024: €13,000
- Cash +€4,798
up €4,798 (+303.2%), from €1,583 to €6,381
mainly Net result for the year (+€29,648) and Tax, wage and social debts (+€2,804)
- Reserves +€28,042
new in 2024: €28,042
- Debts after one year -€18,000
down €18,000 (-11.4%), from €157,500 to €139,500
- Tax, wage and social debts +€2,804
new in 2024: €2,804
- Other debts +€2,359
up €2,359 (+56.8%), from €4,152 to €6,511
- Financial income +€35,000
new in 2024: €35,000
- Taxes +€2,804
new in 2024: €2,804
- Gross operating margin -€1,499
new in 2024: -€1,499
- Depreciation +€247
up €247 (+71.4%), from €346 to €592
- Financial charges +€51
up €51 (+291.5%), from €18 to €69
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,751 | €202,957 | +€17,206 | +9.3% |
| Formation expenses | 20 | €2,617 | €2,024 | -€592 | -22.6% |
| Fixed assets | 21/28 | €181,552 | €181,552 | = | 0.0% |
| Financial fixed assets | 28 | €181,552 | €181,552 | = | 0.0% |
| Current assets | 29/58 | €1,583 | €19,381 | +€17,798 | +1124.7% |
| Amounts receivable within one year | 40/41 | - | €13,000 | +€13,000 | |
| Other amounts receivable | 41 | - | €13,000 | +€13,000 | |
| Cash at bank and in hand | 54/58 | €1,583 | €6,381 | +€4,798 | +303.2% |
| Total equity and liabilities | 10/49 | €185,751 | €202,957 | +€17,206 | +9.3% |
| Equity | 10/15 | €4,252 | €33,042 | +€28,789 | +677.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €28,042 | +€28,042 | |
| Distributable reserves | 133 | - | €28,042 | +€28,042 | |
| Profit (loss) carried forward | 14 | -€748 | €0 | +€748 | |
| Amounts payable | 17/49 | €181,498 | €169,915 | -€11,583 | -6.4% |
| Amounts payable after more than one year | 17 | €157,500 | €139,500 | -€18,000 | -11.4% |
| Other amounts payable | 178/9 | €157,500 | €139,500 | -€18,000 | -11.4% |
| Amounts payable within one year | 42/48 | €23,998 | €30,415 | +€6,417 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €19,500 | +€1,500 | +8.3% |
| Trade debts | 44 | €1,847 | €1,600 | -€246 | -13.3% |
| Suppliers | 440/4 | €1,847 | €1,600 | -€246 | -13.3% |
| Taxes, remuneration and social security | 45 | - | €2,804 | +€2,804 | |
| Taxes | 450/3 | - | €2,804 | +€2,804 | |
| Other amounts payable | 47/48 | €4,152 | €6,511 | +€2,359 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346 | €592 | +€247 | +71.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | - | -€1,499 | -€1,499 | |
| Operating profit (loss) | 9901 | -€730 | -€2,479 | -€1,749 | -239.6% |
| Financial income | 75/76B | - | €35,000 | +€35,000 | |
| Recurring financial income | 75 | - | €35,000 | +€35,000 | |
| Financial charges | 65/66B | €18 | €69 | +€51 | +291.5% |
| Recurring financial charges | 65 | €18 | €69 | +€51 | +291.5% |
| Profit (loss) for the period before taxes | 9903 | -€748 | €32,452 | +€33,200 | |
| Income taxes | 67/77 | - | €2,804 | +€2,804 | |
| Profit (loss) for the period | 9904 | -€748 | €29,648 | +€30,396 | |
| Profit (loss) for the period to be appropriated | 9905 | -€748 | €29,648 | +€30,396 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.