MENUISERIE PASCAL WILKIN: 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 PASCAL WILKIN
Largest movements
- Cash -€44,107
down €44,107 (-62.1%), from €71,045 to €26,938
mainly Net result for the year (-€27,005) and Receivables within one year (-€22,812)
- Receivables within one year +€22,812
up €22,812 (+68.4%), from €33,364 to €56,176
of which Other amounts receivable: +€27,350
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Tangible fixed assets +€11,136
up €11,136 (+11,253%), from €99 to €11,235
of which Furniture and vehicles: +€11,235
- Profit (loss) carried forward -€27,005
down €27,005 (-87.4%), from -€30,886 to -€57,891
- Accrued charges and deferred income -€3,353
no longer reported in 2025 (was €3,353)
- Other operating charges -€8,006
down €8,006 (-96.4%), from €8,303 to €297
- Staff costs +€6,631
up €6,631 (+98.8%), from -€6,714 to -€84
- Gross operating margin +€3,337
up €3,337 (+11.5%), from -€28,936 to -€25,600
- Taxes -€2,413
no longer reported in 2025 (was €2,413)
- Depreciation +€749
up €749 (+762%), from €98 to €847
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 | €126,070 | €95,920 | -€30,151 | -23.9% |
| Fixed assets | 21/28 | €211 | €11,235 | +€11,024 | +5,225% |
| Tangible fixed assets | 22/27 | €99 | €11,235 | +€11,136 | +11,253% |
| Plant, machinery and equipment | 23 | €98 | - | -€98 | |
| Furniture and vehicles | 24 | - | €11,235 | +€11,235 | |
| Other tangible fixed assets | 26 | €1 | - | -€1 | |
| Financial fixed assets | 28 | €112 | - | -€112 | |
| Current assets | 29/58 | €125,859 | €84,685 | -€41,174 | -32.7% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Trade receivables | 290 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €33,364 | €56,176 | +€22,812 | +68.4% |
| Trade receivables | 40 | €23,052 | €18,514 | -€4,538 | -19.7% |
| Other amounts receivable | 41 | €10,312 | €37,662 | +€27,350 | +265% |
| Cash at bank and in hand | 54/58 | €71,045 | €26,938 | -€44,107 | -62.1% |
| Deferred charges and accrued income | 490/1 | €1,450 | €1,571 | +€121 | +8.3% |
| Total equity and liabilities | 10/49 | €126,070 | €95,920 | -€30,151 | -23.9% |
| Equity | 10/15 | €106,614 | €79,609 | -€27,005 | -25.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,886 | -€57,891 | -€27,005 | -87.4% |
| Amounts payable | 17/49 | €19,456 | €16,310 | -€3,146 | -16.2% |
| Amounts payable within one year | 42/48 | €16,103 | €16,310 | +€208 | +1.3% |
| Trade debts | 44 | €16,099 | €16,310 | +€212 | +1.3% |
| Suppliers | 440/4 | €16,099 | €16,310 | +€212 | +1.3% |
| Taxes, remuneration and social security | 45 | €4 | - | -€4 | |
| Taxes | 450/3 | €4 | - | -€4 | |
| Accrued charges and deferred income | 492/3 | €3,353 | - | -€3,353 | |
| Remuneration, social security and pensions | 62 | -€6,714 | -€84 | +€6,631 | +98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98 | €847 | +€749 | +762% |
| Other operating charges | 640/8 | €8,303 | €297 | -€8,006 | -96.4% |
| Gross operating margin | 9900 | -€28,936 | -€25,600 | +€3,337 | +11.5% |
| Operating profit (loss) | 9901 | -€30,624 | -€26,661 | +€3,963 | +12.9% |
| Financial income | 75/76B | €543 | €242 | -€301 | -55.4% |
| Recurring financial income | 75 | €543 | €242 | -€301 | -55.4% |
| Financial charges | 65/66B | €721 | €586 | -€135 | -18.7% |
| Recurring financial charges | 65 | €721 | €586 | -€135 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,802 | -€27,005 | +€3,797 | +12.3% |
| Income taxes | 67/77 | €2,413 | - | -€2,413 | |
| Profit (loss) for the period | 9904 | -€33,214 | -€27,005 | +€6,209 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,214 | -€27,005 | +€6,209 | +18.7% |
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.