Menuiserie Guiset: 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 Guiset
Largest movements
- Tangible fixed assets -€18,794
down €18,794 (-39.3%), from €47,769 to €28,974
of which Furniture and vehicles: -€18,794
- Receivables within one year +€3,596
up €3,596 (+21.0%), from €17,133 to €20,729
of which Trade receivables: +€6,198
- Cash -€1,966
down €1,966 (-36.2%), from €5,427 to €3,462
mainly Debts after one year (-€15,297) and Tax, wage and social debts (-€4,014)
- Stocks and contracts +€1,014
up €1,014 (+28.8%), from €3,518 to €4,532
- Debts after one year -€15,297
down €15,297 (-66.1%), from €23,139 to €7,842
- Other debts +€7,733
up €7,733 (+1,813%), from €427 to €8,160
- Tax, wage and social debts -€4,014
down €4,014 (-63.2%), from €6,354 to €2,339
of which Taxes: -€6,063
- Current portion of long-term debt -€2,577
down €2,577 (-14.4%), from €17,874 to €15,297
- Trade debts -€1,496
down €1,496 (-7.3%), from €20,483 to €18,986
- Staff costs -€61,336
down €61,336 (-62.1%), from €98,833 to €37,497
- Gross operating margin -€57,402
down €57,402 (-48.6%), from €118,165 to €60,763
- Purchases and services -€37,980
down €37,980 (-13.9%), from €272,799 to €234,819
- Other operating charges +€2,003
up €2,003 (+124%), from €1,614 to €3,618
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 | €74,100 | €57,941 | -€16,158 | -21.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €47,769 | €28,974 | -€18,794 | -39.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €47,769 | €28,974 | -€18,794 | -39.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €47,769 | €28,974 | -€18,794 | -39.3% |
| Current assets | 29/58 | €26,331 | €28,967 | +€2,636 | +10.0% |
| Stocks and contracts in progress | 3 | €3,518 | €4,532 | +€1,014 | +28.8% |
| Stocks | 30/36 | €3,518 | €4,532 | +€1,014 | +28.8% |
| Amounts receivable within one year | 40/41 | €17,133 | €20,729 | +€3,596 | +21.0% |
| Trade receivables | 40 | €13,424 | €19,622 | +€6,198 | +46.2% |
| Other amounts receivable | 41 | €3,708 | €1,107 | -€2,602 | -70.2% |
| Cash at bank and in hand | 54/58 | €5,427 | €3,462 | -€1,966 | -36.2% |
| Deferred charges and accrued income | 490/1 | €253 | €245 | -€8 | -3.3% |
| Total equity and liabilities | 10/49 | €74,100 | €57,941 | -€16,158 | -21.8% |
| Equity | 10/15 | €5,823 | €5,317 | -€506 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,637 | -€15,143 | -€506 | -3.5% |
| Amounts payable | 17/49 | €68,276 | €52,624 | -€15,652 | -22.9% |
| Amounts payable after more than one year | 17 | €23,139 | €7,842 | -€15,297 | -66.1% |
| Financial debts | 170/4 | €23,139 | €7,842 | -€15,297 | -66.1% |
| Amounts payable within one year | 42/48 | €45,137 | €44,782 | -€355 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €17,874 | €15,297 | -€2,577 | -14.4% |
| Trade debts | 44 | €20,483 | €18,986 | -€1,496 | -7.3% |
| Suppliers | 440/4 | €20,483 | €18,986 | -€1,496 | -7.3% |
| Taxes, remuneration and social security | 45 | €6,354 | €2,339 | -€4,014 | -63.2% |
| Taxes | 450/3 | €6,063 | - | -€6,063 | |
| Remuneration and social security | 454/9 | €291 | €2,339 | +€2,048 | +704% |
| Other amounts payable | 47/48 | €427 | €8,160 | +€7,733 | +1,813% |
| Non-recurring operating income | 76A | €2,784 | - | -€2,784 | |
| Goods, raw materials, services and sundry goods | 60/61 | €272,799 | €234,819 | -€37,980 | -13.9% |
| Remuneration, social security and pensions | 62 | €98,833 | €37,497 | -€61,336 | -62.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,794 | €18,794 | = | 0.0% |
| Other operating charges | 640/8 | €1,614 | €3,618 | +€2,003 | +124% |
| Non-recurring operating charges | 66A | €674 | €504 | -€169 | -25.2% |
| Gross operating margin | 9900 | €118,165 | €60,763 | -€57,402 | -48.6% |
| Operating profit (loss) | 9901 | -€1,750 | €349 | +€2,100 | |
| Financial income | 75/76B | €0 | €457 | +€456 | +114,025% |
| Recurring financial income | 75 | €0 | €457 | +€456 | +114,025% |
| Financial charges | 65/66B | €1,362 | €1,038 | -€324 | -23.8% |
| Recurring financial charges | 65 | €1,362 | €1,038 | -€324 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,112 | -€232 | +€2,880 | +92.5% |
| Income taxes | 67/77 | €299 | €274 | -€25 | -8.5% |
| Profit (loss) for the period | 9904 | -€3,411 | -€506 | +€2,905 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,411 | -€506 | +€2,905 | +85.2% |
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 28 October 2026 via checked.be.