MENUISERIE HAZEBROUCK PASCAL: 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 HAZEBROUCK PASCAL
Largest movements
- Receivables within one year +€37,985
up €37,985 (+63.7%), from €59,616 to €97,601
of which Trade receivables: +€23,648
- Stocks and contracts +€36,645
up €36,645 (+253%), from €14,510 to €51,155
- Cash +€12,879
up €12,879 (+28.3%), from €45,548 to €58,427
mainly Net result for the year (+€47,546) and Depreciation (+€41,107)
- Tangible fixed assets +€6,152
up €6,152 (+5.1%), from €120,313 to €126,465
of which Furniture and vehicles: +€8,720
- Profit (loss) carried forward +€47,546
up €47,546 (+217%), from €21,873 to €69,419
- Trade debts +€39,422
up €39,422 (+88.3%), from €44,640 to €84,062
- Tax, wage and social debts +€25,278
up €25,278 (+80.8%), from €31,276 to €56,554
of which Taxes: +€13,115
- Debts after one year -€20,352
down €20,352 (-23.0%), from €88,390 to €68,038
- Gross operating margin +€79,938
up €79,938 (+24.6%), from €324,311 to €404,249
- Staff costs +€37,055
up €37,055 (+14.3%), from €259,669 to €296,724
- Depreciation +€9,026
up €9,026 (+28.1%), from €32,081 to €41,107
- Taxes +€6,018
up €6,018 (+87.2%), from €6,900 to €12,918
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 | €243,917 | €336,494 | +€92,577 | +38.0% |
| Fixed assets | 21/28 | €122,670 | €127,888 | +€5,218 | +4.3% |
| Intangible fixed assets | 21 | €1,932 | €998 | -€934 | -48.3% |
| Tangible fixed assets | 22/27 | €120,313 | €126,465 | +€6,152 | +5.1% |
| Plant, machinery and equipment | 23 | €103,634 | €101,066 | -€2,568 | -2.5% |
| Furniture and vehicles | 24 | €16,679 | €25,399 | +€8,720 | +52.3% |
| Financial fixed assets | 28 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €121,247 | €208,606 | +€87,359 | +72.1% |
| Stocks and contracts in progress | 3 | €14,510 | €51,155 | +€36,645 | +253% |
| Stocks | 30/36 | €14,510 | €51,155 | +€36,645 | +253% |
| Amounts receivable within one year | 40/41 | €59,616 | €97,601 | +€37,985 | +63.7% |
| Trade receivables | 40 | €28,238 | €51,886 | +€23,648 | +83.7% |
| Other amounts receivable | 41 | €31,378 | €45,715 | +€14,337 | +45.7% |
| Cash at bank and in hand | 54/58 | €45,548 | €58,427 | +€12,879 | +28.3% |
| Deferred charges and accrued income | 490/1 | €1,573 | €1,423 | -€150 | -9.5% |
| Total equity and liabilities | 10/49 | €243,917 | €336,494 | +€92,577 | +38.0% |
| Equity | 10/15 | €59,933 | €107,479 | +€47,546 | +79.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Distributable reserves | 133 | €31,860 | €31,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,873 | €69,419 | +€47,546 | +217% |
| Amounts payable | 17/49 | €183,984 | €229,015 | +€45,031 | +24.5% |
| Amounts payable after more than one year | 17 | €88,390 | €68,038 | -€20,352 | -23.0% |
| Financial debts | 170/4 | €88,390 | €68,038 | -€20,352 | -23.0% |
| Amounts payable within one year | 42/48 | €95,594 | €160,968 | +€65,374 | +68.4% |
| Current portion of amounts payable after more than one year | 42 | €19,678 | €20,352 | +€674 | +3.4% |
| Trade debts | 44 | €44,640 | €84,062 | +€39,422 | +88.3% |
| Suppliers | 440/4 | €44,640 | €84,062 | +€39,422 | +88.3% |
| Taxes, remuneration and social security | 45 | €31,276 | €56,554 | +€25,278 | +80.8% |
| Taxes | 450/3 | €11,673 | €24,788 | +€13,115 | +112% |
| Remuneration and social security | 454/9 | €19,603 | €31,766 | +€12,163 | +62.0% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Remuneration, social security and pensions | 62 | €259,669 | €296,724 | +€37,055 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,081 | €41,107 | +€9,026 | +28.1% |
| Other operating charges | 640/8 | €2,395 | €1,952 | -€443 | -18.5% |
| Gross operating margin | 9900 | €324,311 | €404,249 | +€79,938 | +24.6% |
| Operating profit (loss) | 9901 | €30,166 | €64,466 | +€34,300 | +114% |
| Financial income | 75/76B | €2 | €270 | +€268 | +13,400% |
| Recurring financial income | 75 | €2 | €270 | +€268 | +13,400% |
| Financial charges | 65/66B | €4,041 | €4,272 | +€231 | +5.7% |
| Recurring financial charges | 65 | €4,041 | €4,272 | +€231 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €26,127 | €60,464 | +€34,337 | +131% |
| Income taxes | 67/77 | €6,900 | €12,918 | +€6,018 | +87.2% |
| Profit (loss) for the period | 9904 | €19,227 | €47,546 | +€28,319 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €19,227 | €47,546 | +€28,319 | +147% |
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 23 October 2026 via checked.be.