MENUISERIE VERTOMMEN VINCENT: 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 VERTOMMEN VINCENT
Largest movements
- Receivables within one year -€85,689
down €85,689 (-79.2%), from €108,249 to €22,560
of which Trade receivables: -€52,514
- Tangible fixed assets +€5,831
up €5,831 (+6.8%), from €86,300 to €92,131
of which Plant, machinery and equipment: +€20,991
- Cash +€3,515
up €3,515 (+4.5%), from €77,527 to €81,042
mainly Receivables within one year (+€85,689) and Depreciation (+€24,751)
- Trade debts -€66,063
down €66,063 (-98.1%), from €67,343 to €1,280
- Profit (loss) carried forward +€19,931
up €19,931 (+22.2%), from €89,742 to €109,673
- Other debts -€19,494
down €19,494 (-34.1%), from €57,248 to €37,754
- Debts after one year -€9,269
down €9,269 (-25.0%), from €37,133 to €27,864
- Gross operating margin -€27,004
down €27,004 (-25.2%), from €106,970 to €79,966
- Depreciation +€2,097
up €2,097 (+9.3%), from €22,653 to €24,751
- Financial charges +€1,114
up €1,114 (+69.8%), from €1,596 to €2,710
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,667 | €207,246 | -€76,421 | -26.9% |
| Fixed assets | 21/28 | €86,367 | €92,198 | +€5,831 | +6.8% |
| Tangible fixed assets | 22/27 | €86,300 | €92,131 | +€5,831 | +6.8% |
| Land and buildings | 22 | €19,282 | €17,926 | -€1,356 | -7.0% |
| Plant, machinery and equipment | 23 | €16,341 | €37,332 | +€20,991 | +128% |
| Furniture and vehicles | 24 | €50,677 | €36,873 | -€13,804 | -27.2% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €197,300 | €115,048 | -€82,252 | -41.7% |
| Stocks and contracts in progress | 3 | €7,789 | €7,449 | -€341 | -4.4% |
| Stocks | 30/36 | €7,789 | €7,449 | -€341 | -4.4% |
| Amounts receivable within one year | 40/41 | €108,249 | €22,560 | -€85,689 | -79.2% |
| Trade receivables | 40 | €69,265 | €16,752 | -€52,514 | -75.8% |
| Other amounts receivable | 41 | €38,984 | €5,809 | -€33,175 | -85.1% |
| Cash at bank and in hand | 54/58 | €77,527 | €81,042 | +€3,515 | +4.5% |
| Deferred charges and accrued income | 490/1 | €3,735 | €3,997 | +€262 | +7.0% |
| Total equity and liabilities | 10/49 | €283,667 | €207,246 | -€76,421 | -26.9% |
| Equity | 10/15 | €110,202 | €130,133 | +€19,931 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,742 | €109,673 | +€19,931 | +22.2% |
| Amounts payable | 17/49 | €173,465 | €77,113 | -€96,352 | -55.5% |
| Amounts payable after more than one year | 17 | €37,133 | €27,864 | -€9,269 | -25.0% |
| Financial debts | 170/4 | €37,133 | €27,864 | -€9,269 | -25.0% |
| Amounts payable within one year | 42/48 | €136,333 | €49,250 | -€87,083 | -63.9% |
| Current portion of amounts payable after more than one year | 42 | €8,747 | €9,269 | +€522 | +6.0% |
| Trade debts | 44 | €67,343 | €1,280 | -€66,063 | -98.1% |
| Suppliers | 440/4 | €67,343 | €1,280 | -€66,063 | -98.1% |
| Taxes, remuneration and social security | 45 | €2,994 | €946 | -€2,048 | -68.4% |
| Taxes | 450/3 | €938 | €946 | +€8 | +0.9% |
| Remuneration and social security | 454/9 | €2,056 | - | -€2,056 | |
| Other amounts payable | 47/48 | €57,248 | €37,754 | -€19,494 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,653 | €24,751 | +€2,097 | +9.3% |
| Other operating charges | 640/8 | €2,791 | €3,061 | +€270 | +9.7% |
| Non-recurring operating charges | 66A | €3,450 | €29,738 | +€26,288 | +762% |
| Gross operating margin | 9900 | €106,970 | €79,966 | -€27,004 | -25.2% |
| Operating profit (loss) | 9901 | €78,076 | €22,416 | -€55,660 | -71.3% |
| Financial income | 75/76B | - | €454 | +€454 | |
| Recurring financial income | 75 | - | €454 | +€454 | |
| Financial charges | 65/66B | €1,596 | €2,710 | +€1,114 | +69.8% |
| Recurring financial charges | 65 | €1,596 | €2,710 | +€1,114 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €76,480 | €20,159 | -€56,321 | -73.6% |
| Income taxes | 67/77 | €132 | €228 | +€96 | +73.3% |
| Profit (loss) for the period | 9904 | €76,348 | €19,931 | -€56,417 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,348 | €19,931 | -€56,417 | -73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.