MENUISERIE J. DECKX: 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 J. DECKX
Largest movements
- Tangible fixed assets -€15,411
down €15,411 (-21.9%), from €70,241 to €54,831
of which Land and buildings: -€9,692
- Cash +€4,424
up €4,424 (+160%), from €2,769 to €7,194
mainly Depreciation (+€15,411) and Trade debts (+€7,003)
- Stocks and contracts -€2,324
down €2,324 (-62.5%), from €3,721 to €1,397
- Reserves -€14,453
down €14,453 (-44.8%), from €32,252 to €17,799
- Trade debts +€7,003
up €7,003 (+5,001%), from €140 to €7,143
- Other debts -€3,516
down €3,516 (-11.5%), from €30,604 to €27,088
- Accrued charges and deferred income -€1,887
down €1,887 (-100%), from €1,887 to €0
- Current portion of long-term debt -€1,229
down €1,229 (-100%), from €1,229 to €0
- Gross operating margin -€10,713
down €10,713 (-72.4%), from €14,804 to €4,091
- Financial charges -€1,989
down €1,989 (-88.0%), from €2,260 to €272
- Other operating charges -€177
down €177 (-5.8%), from €3,045 to €2,868
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,741 | €70,669 | -€14,072 | -16.6% |
| Fixed assets | 21/28 | €70,241 | €54,831 | -€15,411 | -21.9% |
| Tangible fixed assets | 22/27 | €70,241 | €54,831 | -€15,411 | -21.9% |
| Land and buildings | 22 | €63,175 | €53,483 | -€9,692 | -15.3% |
| Furniture and vehicles | 24 | €7,067 | €1,348 | -€5,719 | -80.9% |
| Current assets | 29/58 | €14,500 | €15,839 | +€1,338 | +9.2% |
| Stocks and contracts in progress | 3 | €3,721 | €1,397 | -€2,324 | -62.5% |
| Stocks | 30/36 | €3,721 | €1,397 | -€2,324 | -62.5% |
| Amounts receivable within one year | 40/41 | €6,018 | €5,322 | -€696 | -11.6% |
| Trade receivables | 40 | €5,077 | €2,255 | -€2,822 | -55.6% |
| Other amounts receivable | 41 | €941 | €3,067 | +€2,126 | +226% |
| Cash at bank and in hand | 54/58 | €2,769 | €7,194 | +€4,424 | +160% |
| Deferred charges and accrued income | 490/1 | €1,992 | €1,927 | -€65 | -3.3% |
| Total equity and liabilities | 10/49 | €84,741 | €70,669 | -€14,072 | -16.6% |
| Equity | 10/15 | €50,844 | €36,391 | -€14,453 | -28.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €32,252 | €17,799 | -€14,453 | -44.8% |
| Distributable reserves | 133 | €32,252 | €17,799 | -€14,453 | -44.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,897 | €34,278 | +€381 | +1.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €32,010 | €34,278 | +€2,268 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €1,229 | €0 | -€1,229 | -100% |
| Trade debts | 44 | €140 | €7,143 | +€7,003 | +5,001% |
| Suppliers | 440/4 | €140 | €7,143 | +€7,003 | +5,001% |
| Taxes, remuneration and social security | 45 | €37 | €47 | +€10 | +25.9% |
| Taxes | 450/3 | €37 | €47 | +€10 | +25.9% |
| Other amounts payable | 47/48 | €30,604 | €27,088 | -€3,516 | -11.5% |
| Accrued charges and deferred income | 492/3 | €1,887 | €0 | -€1,887 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,411 | €15,411 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,045 | €2,868 | -€177 | -5.8% |
| Gross operating margin | 9900 | €14,804 | €4,091 | -€10,713 | -72.4% |
| Operating profit (loss) | 9901 | -€3,651 | -€14,187 | -€10,536 | -289% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €2,260 | €272 | -€1,989 | -88.0% |
| Recurring financial charges | 65 | €2,260 | €272 | -€1,989 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,912 | -€14,453 | -€8,542 | -144% |
| Profit (loss) for the period | 9904 | -€5,912 | -€14,453 | -€8,542 | -144% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,912 | -€14,453 | -€8,542 | -144% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.