MENUISERIE GUY CLAVIER: 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 GUY CLAVIER
Largest movements
- Receivables within one year -€73,971
down €73,971 (-45.3%), from €163,200 to €89,229
of which Trade receivables: -€84,891
- Deferred charges and accrued income +€27,051
up €27,051 (+1,534%), from €1,764 to €28,814
- Tangible fixed assets -€15,884
down €15,884 (-20.1%), from €79,117 to €63,234
of which Furniture and vehicles: -€9,014
- Cash -€9,902
down €9,902 (-13.1%), from €75,625 to €65,723
mainly Trade debts (-€67,496) and Deferred charges and accrued income (-€27,051)
- Trade debts -€67,496
down €67,496 (-83.0%), from €81,279 to €13,783
- Other debts -€11,264
down €11,264 (-44.2%), from €25,501 to €14,237
- Taxes +€46,296
up €46,296, from -€44,537 to €1,759
- Gross operating margin +€8,367
up €8,367 (+6.1%), from €137,237 to €145,603
- Staff costs +€4,753
up €4,753 (+3.9%), from €122,762 to €127,515
- Depreciation +€2,349
up €2,349 (+17.4%), from €13,535 to €15,884
- Other operating charges +€1,484
up €1,484 (+99.2%), from €1,496 to €2,980
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 | €323,868 | €250,660 | -€73,208 | -22.6% |
| Fixed assets | 21/28 | €79,117 | €63,234 | -€15,884 | -20.1% |
| Tangible fixed assets | 22/27 | €79,117 | €63,234 | -€15,884 | -20.1% |
| Land and buildings | 22 | €57,000 | €50,250 | -€6,750 | -11.8% |
| Plant, machinery and equipment | 23 | €119 | €0 | -€119 | -100% |
| Furniture and vehicles | 24 | €21,998 | €12,984 | -€9,014 | -41.0% |
| Current assets | 29/58 | €244,751 | €187,426 | -€57,325 | -23.4% |
| Stocks and contracts in progress | 3 | €4,163 | €3,660 | -€503 | -12.1% |
| Stocks | 30/36 | €4,163 | €3,660 | -€503 | -12.1% |
| Amounts receivable within one year | 40/41 | €163,200 | €89,229 | -€73,971 | -45.3% |
| Trade receivables | 40 | €125,571 | €40,680 | -€84,891 | -67.6% |
| Other amounts receivable | 41 | €37,629 | €48,550 | +€10,920 | +29.0% |
| Cash at bank and in hand | 54/58 | €75,625 | €65,723 | -€9,902 | -13.1% |
| Deferred charges and accrued income | 490/1 | €1,764 | €28,814 | +€27,051 | +1,534% |
| Total equity and liabilities | 10/49 | €323,868 | €250,660 | -€73,208 | -22.6% |
| Equity | 10/15 | €207,962 | €207,971 | +€9 | 0.0% |
| Reserves | 13 | €91,250 | €91,250 | = | 0.0% |
| Distributable reserves | 133 | €91,250 | €91,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,712 | €116,721 | +€9 | 0.0% |
| Amounts payable | 17/49 | €115,906 | €42,689 | -€73,217 | -63.2% |
| Amounts payable within one year | 42/48 | €115,906 | €42,689 | -€73,217 | -63.2% |
| Current portion of amounts payable after more than one year | 42 | €7,833 | €7,267 | -€565 | -7.2% |
| Trade debts | 44 | €81,279 | €13,783 | -€67,496 | -83.0% |
| Suppliers | 440/4 | €81,279 | €13,783 | -€67,496 | -83.0% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €1,293 | €4,402 | +€3,109 | +241% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €1,293 | €4,402 | +€3,109 | +241% |
| Other amounts payable | 47/48 | €25,501 | €14,237 | -€11,264 | -44.2% |
| Remuneration, social security and pensions | 62 | €122,762 | €127,515 | +€4,753 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,535 | €15,884 | +€2,349 | +17.4% |
| Other operating charges | 640/8 | €1,496 | €2,980 | +€1,484 | +99.2% |
| Gross operating margin | 9900 | €137,237 | €145,603 | +€8,367 | +6.1% |
| Operating profit (loss) | 9901 | -€556 | -€775 | -€219 | -39.4% |
| Financial income | 75/76B | €2,001 | €2,722 | +€722 | +36.1% |
| Recurring financial income | 75 | €2,001 | €2,722 | +€722 | +36.1% |
| Financial charges | 65/66B | €238 | €179 | -€58 | -24.5% |
| Recurring financial charges | 65 | €238 | €179 | -€58 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €1,207 | €1,768 | +€561 | +46.5% |
| Income taxes | 67/77 | -€44,537 | €1,759 | +€46,296 | |
| Profit (loss) for the period | 9904 | €45,744 | €9 | -€45,735 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,744 | €9 | -€45,735 | -100.0% |
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 22 October 2026 via checked.be.