MENUISERIE MASSONI: 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 MASSONI
Largest movements
- Receivables within one year -€3,026
down €3,026 (-81.1%), from €3,731 to €705
of which Other amounts receivable: -€3,494
- Cash +€743
up €743 (+391%), from €190 to €933
mainly Other debts (+€4,207) and Receivables within one year (+€3,026)
- Intangible fixed assets -€380
no longer reported in 2025 (was €380)
- Deferred charges and accrued income -€89
no longer reported in 2025 (was €89)
- Profit (loss) carried forward -€4,509
down €4,509 (-44.2%), from -€10,199 to -€14,708
- Other debts +€4,207
up €4,207 (+47.2%), from €8,904 to €13,111
- Trade debts -€2,450
down €2,450 (-91.2%), from €2,685 to €235
- Financial income -€2,000
no longer reported in 2025 (was €2,000)
- Financial charges +€1,521
up €1,521 (+250%), from €608 to €2,129
- Gross operating margin +€1,311
up €1,311 (+39.6%), from -€3,311 to -€2,000
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 | €4,390 | €1,638 | -€2,752 | -62.7% |
| Fixed assets | 21/28 | €380 | - | -€380 | |
| Intangible fixed assets | 21 | €380 | - | -€380 | |
| Current assets | 29/58 | €4,010 | €1,638 | -€2,372 | -59.1% |
| Amounts receivable within one year | 40/41 | €3,731 | €705 | -€3,026 | -81.1% |
| Trade receivables | 40 | - | €468 | +€468 | |
| Other amounts receivable | 41 | €3,731 | €237 | -€3,494 | -93.6% |
| Cash at bank and in hand | 54/58 | €190 | €933 | +€743 | +391% |
| Deferred charges and accrued income | 490/1 | €89 | - | -€89 | |
| Total equity and liabilities | 10/49 | €4,390 | €1,638 | -€2,752 | -62.7% |
| Equity | 10/15 | -€7,199 | -€11,708 | -€4,509 | -62.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,199 | -€14,708 | -€4,509 | -44.2% |
| Amounts payable | 17/49 | €11,589 | €13,346 | +€1,757 | +15.2% |
| Amounts payable within one year | 42/48 | €11,589 | €13,346 | +€1,757 | +15.2% |
| Trade debts | 44 | €2,685 | €235 | -€2,450 | -91.2% |
| Suppliers | 440/4 | €2,685 | €235 | -€2,450 | -91.2% |
| Other amounts payable | 47/48 | €8,904 | €13,111 | +€4,207 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381 | €380 | -€1 | -0.2% |
| Gross operating margin | 9900 | -€3,311 | -€2,000 | +€1,311 | +39.6% |
| Operating profit (loss) | 9901 | -€3,692 | -€2,380 | +€1,312 | +35.5% |
| Financial income | 75/76B | €2,000 | - | -€2,000 | |
| Recurring financial income | 75 | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €608 | €2,129 | +€1,521 | +250% |
| Recurring financial charges | 65 | €608 | €2,129 | +€1,521 | +250% |
| Profit (loss) for the period before taxes | 9903 | -€2,300 | -€4,509 | -€2,209 | -96.1% |
| Profit (loss) for the period | 9904 | -€2,300 | -€4,509 | -€2,209 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,300 | -€4,509 | -€2,209 | -96.1% |
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 21 October 2026 via checked.be.