MENUISERIE SIMON MELON: what changed
Two fiscal 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 SIMON MELON
Largest movements
- Stocks and contracts +€11,982
up €11,982 (+31.3%), from €38,260 to €50,242
- Receivables within one year -€8,803
down €8,803 (-33.6%), from €26,208 to €17,406
of which Trade receivables: -€7,155
- Tangible fixed assets +€3,371
up €3,371 (+23.7%), from €14,206 to €17,578
of which Furniture and vehicles: +€3,740
- Cash -€2,645
no longer reported in 2025 (was €2,645)
mainly Net result for the year (-€13,113) and Stocks and contracts (-€11,982)
- Profit (loss) carried forward -€13,113
down €13,113 (-19101.5%), from -€69 to -€13,182
- Short-term financial debts +€7,109
new in 2025: €7,109
- Trade debts +€7,082
up €7,082 (+121.2%), from €5,844 to €12,925
- Debts after one year +€3,013
up €3,013 (+9.3%), from €32,332 to €35,345
- Current portion of long-term debt +€2,649
up €2,649 (+20.1%), from €13,188 to €15,837
- Gross operating margin -€62,419
down €62,419 (-64.9%), from €96,160 to €33,741
- Depreciation -€18,849
down €18,849 (-69.7%), from €27,031 to €8,182
- Staff costs -€7,109
down €7,109 (-17.7%), from €40,105 to €32,996
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.
Cash bridge derived
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 | €81,784 | €86,070 | +€4,286 | +5.2% |
| Fixed assets | 21/28 | €14,381 | €17,753 | +€3,371 | +23.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €14,206 | €17,578 | +€3,371 | +23.7% |
| Plant, machinery and equipment | 23 | €1,640 | €1,271 | -€368 | -22.5% |
| Furniture and vehicles | 24 | €12,567 | €16,306 | +€3,740 | +29.8% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €67,402 | €68,318 | +€915 | +1.4% |
| Stocks and contracts in progress | 3 | €38,260 | €50,242 | +€11,982 | +31.3% |
| Stocks | 30/36 | €38,260 | €50,242 | +€11,982 | +31.3% |
| Amounts receivable within one year | 40/41 | €26,208 | €17,406 | -€8,803 | -33.6% |
| Trade receivables | 40 | €7,821 | €666 | -€7,155 | -91.5% |
| Other amounts receivable | 41 | €18,387 | €16,739 | -€1,647 | -9.0% |
| Cash at bank and in hand | 54/58 | €2,645 | - | -€2,645 | |
| Deferred charges and accrued income | 490/1 | €289 | €670 | +€381 | +131.8% |
| Total equity and liabilities | 10/49 | €81,784 | €86,070 | +€4,286 | +5.2% |
| Equity | 10/15 | €23,931 | €10,818 | -€13,113 | -54.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69 | -€13,182 | -€13,113 | -19101.5% |
| Amounts payable | 17/49 | €57,853 | €75,252 | +€17,400 | +30.1% |
| Amounts payable after more than one year | 17 | €32,332 | €35,345 | +€3,013 | +9.3% |
| Financial debts | 170/4 | €32,332 | €35,345 | +€3,013 | +9.3% |
| Amounts payable within one year | 42/48 | €25,454 | €39,633 | +€14,179 | +55.7% |
| Current portion of amounts payable after more than one year | 42 | €13,188 | €15,837 | +€2,649 | +20.1% |
| Financial debts | 43 | - | €7,109 | +€7,109 | |
| Credit institutions | 430/8 | - | €7,109 | +€7,109 | |
| Trade debts | 44 | €5,844 | €12,925 | +€7,082 | +121.2% |
| Suppliers | 440/4 | €5,844 | €12,925 | +€7,082 | +121.2% |
| Advances received on contracts in progress | 46 | €827 | - | -€827 | |
| Taxes, remuneration and social security | 45 | €5,596 | €3,714 | -€1,881 | -33.6% |
| Taxes | 450/3 | €4,757 | €2,482 | -€2,275 | -47.8% |
| Remuneration and social security | 454/9 | €838 | €1,232 | +€394 | +47.0% |
| Other amounts payable | 47/48 | - | €48 | +€48 | |
| Accrued charges and deferred income | 492/3 | €66 | €274 | +€208 | +316.3% |
| Remuneration, social security and pensions | 62 | €40,105 | €32,996 | -€7,109 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,031 | €8,182 | -€18,849 | -69.7% |
| Other operating charges | 640/8 | €1,433 | €1,929 | +€496 | +34.6% |
| Gross operating margin | 9900 | €96,160 | €33,741 | -€62,419 | -64.9% |
| Operating profit (loss) | 9901 | €27,592 | -€9,366 | -€36,958 | |
| Financial income | 75/76B | €42 | €13 | -€29 | -68.8% |
| Recurring financial income | 75 | €42 | €13 | -€29 | -68.8% |
| Financial charges | 65/66B | €3,650 | €3,760 | +€110 | +3.0% |
| Recurring financial charges | 65 | €3,650 | €3,760 | +€110 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €23,983 | -€13,113 | -€37,097 | |
| Income taxes | 67/77 | €761 | - | -€761 | |
| Profit (loss) for the period | 9904 | €23,223 | -€13,113 | -€36,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,223 | -€13,113 | -€36,336 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.