MENUISERIE PLANCQUAERT: what changed
What changed
MENUISERIE PLANCQUAERT
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€51,365
2024 · €41,668+€9,697
Equity
€497,782
2024 · €446,416+€51,365
Cash
€511,125
2024 · €457,397+€53,728
Balance sheet total
€579,436
2024 · €501,830+€77,606
Largest movements
Assets
- Cash +€53,728
up €53,728 (+11.7%), from €457,397 to €511,125
mainly Net result for the year (+€51,365) and Debts after one year (+€14,328)
- Tangible fixed assets +€21,948
up €21,948 (+198%), from €11,086 to €33,034
of which Furniture and vehicles: +€22,477
Equity and liabilities
- Reserves +€51,365
up €51,365 (+13.0%), from €395,123 to €446,489
of which Distributable reserves: +€51,365
- Debts after one year +€14,328
new in 2025: €14,328
- Current portion of long-term debt +€9,115
new in 2025: €9,115
- Trade debts +€9,058
up €9,058 (+201%), from €4,501 to €13,559
- Advances received -€7,647
down €7,647 (-79.3%), from €9,647 to €2,000
Income statement
- Gross operating margin +€16,141
up €16,141 (+26.0%), from €62,116 to €78,258
- Taxes +€3,229
up €3,229 (+20.5%), from €15,770 to €18,998
- Depreciation +€2,474
up €2,474 (+53.2%), from €4,648 to €7,122
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,668
Gross operating margin
+€16,141
Depreciation
-€2,474
Other operating charges
-€274
Financial income
-€95
Financial charges
-€373
Taxes
-€3,229
Result 2025
€51,365
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€59,381
Investment
-€29,070
Financing
+€23,417
Cash 2024
€457,397
From operations (derived)
+€59,381
Net result for the year
+€51,365
Depreciation
+€7,122
Stocks and contracts
+€654
Receivables within one year
-€2,666
Deferred charges and accrued income
+€82
Trade debts
+€9,058
Tax, wage and social debts
+€2,891
Advances received
-€7,647
Other debts
-€1,479
Investment (derived)
-€29,070
Investment in fixed assets (net)
-€29,070
Financing
+€23,417
Debts after one year
+€14,328
Current portion of long-term debt
+€9,115
Short-term financial debts
-€26
Cash 2025
€511,125
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,830 | €579,436 | +€77,606 | +15.5% |
| Fixed assets | 21/28 | €11,086 | €33,034 | +€21,948 | +198% |
| Tangible fixed assets | 22/27 | €11,086 | €33,034 | +€21,948 | +198% |
| Land and buildings | 22 | €611 | €306 | -€306 | -50.0% |
| Plant, machinery and equipment | 23 | €364 | €141 | -€223 | -61.3% |
| Furniture and vehicles | 24 | €10,111 | €32,588 | +€22,477 | +222% |
| Current assets | 29/58 | €490,744 | €546,402 | +€55,658 | +11.3% |
| Stocks and contracts in progress | 3 | €10,475 | €9,821 | -€654 | -6.2% |
| Stocks | 30/36 | €10,475 | €9,821 | -€654 | -6.2% |
| Amounts receivable within one year | 40/41 | €20,434 | €23,100 | +€2,666 | +13.0% |
| Trade receivables | 40 | €19,433 | €20,592 | +€1,159 | +6.0% |
| Other amounts receivable | 41 | €1,000 | €2,508 | +€1,508 | +151% |
| Cash at bank and in hand | 54/58 | €457,397 | €511,125 | +€53,728 | +11.7% |
| Deferred charges and accrued income | 490/1 | €2,438 | €2,356 | -€82 | -3.4% |
| Total equity and liabilities | 10/49 | €501,830 | €579,436 | +€77,606 | +15.5% |
| Equity | 10/15 | €446,416 | €497,782 | +€51,365 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €395,123 | €446,489 | +€51,365 | +13.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €393,263 | €444,629 | +€51,365 | +13.1% |
| Profit (loss) carried forward | 14 | €32,693 | €32,693 | +€0 | 0.0% |
| Amounts payable | 17/49 | €55,414 | €81,654 | +€26,241 | +47.4% |
| Amounts payable after more than one year | 17 | - | €14,328 | +€14,328 | |
| Financial debts | 170/4 | - | €14,328 | +€14,328 | |
| Amounts payable within one year | 42/48 | €55,414 | €67,327 | +€11,913 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,115 | +€9,115 | |
| Financial debts | 43 | €5,417 | €5,391 | -€26 | -0.5% |
| Credit institutions | 430/8 | €5,417 | €5,391 | -€26 | -0.5% |
| Trade debts | 44 | €4,501 | €13,559 | +€9,058 | +201% |
| Suppliers | 440/4 | €4,501 | €13,559 | +€9,058 | +201% |
| Advances received on contracts in progress | 46 | €9,647 | €2,000 | -€7,647 | -79.3% |
| Taxes, remuneration and social security | 45 | €2,595 | €5,486 | +€2,891 | +111% |
| Taxes | 450/3 | €2,595 | €5,486 | +€2,891 | +111% |
| Other amounts payable | 47/48 | €33,253 | €31,775 | -€1,479 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,648 | €7,122 | +€2,474 | +53.2% |
| Other operating charges | 640/8 | €928 | €1,202 | +€274 | +29.5% |
| Gross operating margin | 9900 | €62,116 | €78,258 | +€16,141 | +26.0% |
| Operating profit (loss) | 9901 | €56,540 | €69,934 | +€13,394 | +23.7% |
| Financial income | 75/76B | €1,358 | €1,263 | -€95 | -7.0% |
| Recurring financial income | 75 | €1,358 | €1,263 | -€95 | -7.0% |
| Financial charges | 65/66B | €461 | €834 | +€373 | +81.0% |
| Recurring financial charges | 65 | €461 | €834 | +€373 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €57,438 | €70,363 | +€12,926 | +22.5% |
| Income taxes | 67/77 | €15,770 | €18,998 | +€3,229 | +20.5% |
| Profit (loss) for the period | 9904 | €41,668 | €51,365 | +€9,697 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,668 | €51,365 | +€9,697 | +23.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.