MENUISERIE JACQUES COLSON: 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 JACQUES COLSON
Largest movements
- Cash +€28,800
up €28,800 (+288%), from €9,997 to €38,796
mainly Advances received (+€21,500) and Depreciation (+€13,909)
- Tangible fixed assets -€11,409
down €11,409 (-28.1%), from €40,617 to €29,208
of which Furniture and vehicles: -€8,905
- Financial fixed assets -€5,150
down €5,150 (-100%), from €5,150 to €0
- Advances received +€21,500
new in 2025: €21,500
- Other debts -€11,482
down €11,482 (-18.7%), from €61,412 to €49,930
- Profit (loss) carried forward +€10,956
up €10,956 (+18.2%), from -€60,212 to -€49,257
- Debts after one year -€7,012
down €7,012 (-32.9%), from €21,302 to €14,290
- Trade debts -€1,417
down €1,417 (-11.5%), from €12,315 to €10,898
- Gross operating margin +€25,628
up €25,628 (+3,265%), from €785 to €26,413
- Depreciation -€5,585
down €5,585 (-28.7%), from €19,495 to €13,909
- Staff costs -€585
down €585 (-100%), from €585 to €0
- Financial income +€440
up €440 (+94.0%), from €468 to €908
- Financial charges -€379
down €379 (-21.4%), from €1,771 to €1,392
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 | €64,493 | €77,042 | +€12,549 | +19.5% |
| Fixed assets | 21/28 | €45,767 | €29,208 | -€16,559 | -36.2% |
| Tangible fixed assets | 22/27 | €40,617 | €29,208 | -€11,409 | -28.1% |
| Plant, machinery and equipment | 23 | €4,717 | €2,214 | -€2,503 | -53.1% |
| Furniture and vehicles | 24 | €35,900 | €26,995 | -€8,905 | -24.8% |
| Financial fixed assets | 28 | €5,150 | €0 | -€5,150 | -100% |
| Current assets | 29/58 | €18,726 | €47,834 | +€29,108 | +155% |
| Amounts receivable within one year | 40/41 | €6,397 | €6,574 | +€178 | +2.8% |
| Trade receivables | 40 | €5,044 | €5,542 | +€498 | +9.9% |
| Other amounts receivable | 41 | €1,353 | €1,033 | -€320 | -23.7% |
| Cash at bank and in hand | 54/58 | €9,997 | €38,796 | +€28,800 | +288% |
| Deferred charges and accrued income | 490/1 | €2,333 | €2,464 | +€131 | +5.6% |
| Total equity and liabilities | 10/49 | €64,493 | €77,042 | +€12,549 | +19.5% |
| Equity | 10/15 | -€37,580 | -€26,624 | +€10,956 | +29.2% |
| Contributions | 10/11 | €20,575 | €20,575 | = | 0.0% |
| Contributions outside capital | 11 | €20,575 | €20,575 | = | 0.0% |
| Other | 1109/19 | €20,575 | €20,575 | = | 0.0% |
| Reserves | 13 | €2,058 | €2,058 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,058 | €2,058 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,058 | €2,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,212 | -€49,257 | +€10,956 | +18.2% |
| Amounts payable | 17/49 | €102,073 | €103,666 | +€1,593 | +1.6% |
| Amounts payable after more than one year | 17 | €21,302 | €14,290 | -€7,012 | -32.9% |
| Financial debts | 170/4 | €21,302 | €14,290 | -€7,012 | -32.9% |
| Amounts payable within one year | 42/48 | €80,710 | €89,376 | +€8,666 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €6,724 | €7,012 | +€288 | +4.3% |
| Trade debts | 44 | €12,315 | €10,898 | -€1,417 | -11.5% |
| Suppliers | 440/4 | €12,315 | €10,898 | -€1,417 | -11.5% |
| Advances received on contracts in progress | 46 | - | €21,500 | +€21,500 | |
| Taxes, remuneration and social security | 45 | €259 | €38 | -€222 | -85.5% |
| Taxes | 450/3 | €259 | €38 | -€222 | -85.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €61,412 | €49,930 | -€11,482 | -18.7% |
| Accrued charges and deferred income | 492/3 | €60 | €0 | -€60 | -100% |
| Non-recurring operating income | 76A | - | €174 | +€174 | |
| Remuneration, social security and pensions | 62 | €585 | €0 | -€585 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,495 | €13,909 | -€5,585 | -28.7% |
| Other operating charges | 640/8 | €857 | €862 | +€5 | +0.5% |
| Non-recurring operating charges | 66A | - | €202 | +€202 | |
| Gross operating margin | 9900 | €785 | €26,413 | +€25,628 | +3,265% |
| Operating profit (loss) | 9901 | -€20,152 | €11,439 | +€31,591 | |
| Financial income | 75/76B | €468 | €908 | +€440 | +94.0% |
| Recurring financial income | 75 | €468 | €908 | +€440 | +94.0% |
| Financial charges | 65/66B | €1,771 | €1,392 | -€379 | -21.4% |
| Recurring financial charges | 65 | €1,771 | €1,392 | -€379 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,455 | €10,956 | +€32,411 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€21,455 | €10,956 | +€32,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,455 | €10,956 | +€32,411 |
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.