MENUISERVICES: 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.
MENUISERVICES
Largest movements
- Tangible fixed assets +€42,383
up €42,383 (+356.2%), from €11,899 to €54,282
of which Furniture and vehicles: +€44,253
- Receivables within one year +€21,554
up €21,554 (+200.7%), from €10,739 to €32,293
of which Trade receivables: +€19,614
- Cash -€8,195
down €8,195 (-95.2%), from €8,612 to €417
mainly Investment in fixed assets (net) (-€60,653) and Receivables within one year (-€21,554)
- Tax, wage and social debts +€56,553
up €56,553 (+167.1%), from €33,840 to €90,393
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Other debts -€8,363
no longer reported in 2025 (was €8,363)
- Current portion of long-term debt -€3,368
down €3,368 (-58.6%), from €5,745 to €2,377
- Debts after one year -€2,377
no longer reported in 2025 (was €2,377)
- Turnover +€14,507
up €14,507 (+23.1%), from €62,722 to €77,228
- Gross operating margin +€13,357
up €13,357 (+144.5%), from €9,242 to €22,598
- Depreciation +€7,301
up €7,301 (+66.6%), from €10,969 to €18,270
- Purchases and services +€1,890
up €1,890 (+3.4%), from €55,188 to €57,078
- Other operating charges +€1,425
up €1,425 (+139.5%), from €1,022 to €2,447
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 | €31,540 | €87,282 | +€55,743 | +176.7% |
| Fixed assets | 21/28 | €12,189 | €54,573 | +€42,383 | +347.7% |
| Tangible fixed assets | 22/27 | €11,899 | €54,282 | +€42,383 | +356.2% |
| Plant, machinery and equipment | 23 | €6,618 | €4,749 | -€1,869 | -28.2% |
| Furniture and vehicles | 24 | €5,280 | €49,533 | +€44,253 | +838.1% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €19,351 | €32,710 | +€13,359 | +69.0% |
| Amounts receivable within one year | 40/41 | €10,739 | €32,293 | +€21,554 | +200.7% |
| Trade receivables | 40 | €9,515 | €29,128 | +€19,614 | +206.1% |
| Other amounts receivable | 41 | €1,224 | €3,164 | +€1,940 | +158.6% |
| Cash at bank and in hand | 54/58 | €8,612 | €417 | -€8,195 | -95.2% |
| Total equity and liabilities | 10/49 | €31,540 | €87,282 | +€55,743 | +176.7% |
| Equity | 10/15 | -€22,420 | -€8,502 | +€13,918 | +62.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| 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 | -€30,480 | -€28,962 | +€1,518 | +5.0% |
| Amounts payable | 17/49 | €53,960 | €95,785 | +€41,825 | +77.5% |
| Amounts payable after more than one year | 17 | €2,377 | - | -€2,377 | |
| Financial debts | 170/4 | €2,377 | - | -€2,377 | |
| Amounts payable within one year | 42/48 | €51,583 | €95,785 | +€44,202 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €5,745 | €2,377 | -€3,368 | -58.6% |
| Trade debts | 44 | €3,634 | €3,015 | -€619 | -17.0% |
| Suppliers | 440/4 | €3,634 | €3,015 | -€619 | -17.0% |
| Taxes, remuneration and social security | 45 | €33,840 | €90,393 | +€56,553 | +167.1% |
| Remuneration and social security | 454/9 | €33,840 | €90,393 | +€56,553 | +167.1% |
| Other amounts payable | 47/48 | €8,363 | - | -€8,363 | |
| Turnover | 70 | €62,722 | €77,228 | +€14,507 | +23.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,188 | €57,078 | +€1,890 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,969 | €18,270 | +€7,301 | +66.6% |
| Other operating charges | 640/8 | €1,022 | €2,447 | +€1,425 | +139.5% |
| Non-recurring operating charges | 66A | €257 | - | -€257 | |
| Gross operating margin | 9900 | €9,242 | €22,598 | +€13,357 | +144.5% |
| Operating profit (loss) | 9901 | -€3,006 | €1,881 | +€4,887 | |
| Financial charges | 65/66B | €388 | €363 | -€25 | -6.3% |
| Recurring financial charges | 65 | €388 | €363 | -€25 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,393 | €1,518 | +€4,911 | |
| Income taxes | 67/77 | €301 | - | -€301 | |
| Profit (loss) for the period | 9904 | -€3,694 | €1,518 | +€5,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,694 | €1,518 | +€5,213 |
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 9 October 2026 via checked.be.