OH MENUISERIE: 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.
OH MENUISERIE
Largest movements
- Cash -€22,907
down €22,907 (-81.5%), from €28,108 to €5,201
mainly Trade debts (-€26,317) and Other debts (-€11,028)
- Receivables within one year -€7,692
down €7,692 (-16.4%), from €46,978 to €39,286
of which Trade receivables: -€4,216
- Tangible fixed assets -€6,436
down €6,436 (-16.9%), from €38,061 to €31,625
of which Plant, machinery and equipment: -€7,592
- Trade debts -€26,317
down €26,317 (-99.8%), from €26,366 to €49
of which Suppliers: -€24,379
- Other debts -€11,028
down €11,028 (-34.5%), from €31,955 to €20,927
- Debts after one year -€7,481
down €7,481 (-29.0%), from €25,825 to €18,344
- Reserves +€6,501
up €6,501 (+106%), from €6,118 to €12,619
of which Distributable reserves: +€6,501
- Short-term financial debts -€2,500
down €2,500 (-33.3%), from €7,500 to €5,000
- Staff costs -€23,123
down €23,123 (-65.2%), from €35,443 to €12,320
- Gross operating margin -€17,553
down €17,553 (-22.6%), from €77,535 to €59,982
- Other operating charges +€16,142
up €16,142 (+2,883%), from €560 to €16,702
- Depreciation -€3,105
down €3,105 (-21.4%), from €14,515 to €11,410
- Financial charges +€2,531
up €2,531 (+130%), from €1,943 to €4,474
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 | €115,797 | €77,475 | -€38,323 | -33.1% |
| Fixed assets | 21/28 | €38,061 | €31,625 | -€6,436 | -16.9% |
| Tangible fixed assets | 22/27 | €38,061 | €31,625 | -€6,436 | -16.9% |
| Plant, machinery and equipment | 23 | €35,606 | €28,014 | -€7,592 | -21.3% |
| Furniture and vehicles | 24 | €2,042 | €3,404 | +€1,362 | +66.7% |
| Other tangible fixed assets | 26 | €413 | €207 | -€207 | -50.0% |
| Current assets | 29/58 | €77,736 | €45,850 | -€31,886 | -41.0% |
| Stocks and contracts in progress | 3 | €959 | €607 | -€351 | -36.6% |
| Stocks | 30/36 | €959 | €607 | -€351 | -36.6% |
| Amounts receivable within one year | 40/41 | €46,978 | €39,286 | -€7,692 | -16.4% |
| Trade receivables | 40 | €43,478 | €39,262 | -€4,216 | -9.7% |
| Other amounts receivable | 41 | €3,500 | €24 | -€3,476 | -99.3% |
| Cash at bank and in hand | 54/58 | €28,108 | €5,201 | -€22,907 | -81.5% |
| Deferred charges and accrued income | 490/1 | €1,691 | €755 | -€937 | -55.4% |
| Total equity and liabilities | 10/49 | €115,797 | €77,475 | -€38,323 | -33.1% |
| Equity | 10/15 | €13,024 | €19,525 | +€6,501 | +49.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,118 | €12,619 | +€6,501 | +106% |
| 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 | €4,258 | €10,759 | +€6,501 | +153% |
| Profit (loss) carried forward | 14 | €705 | €705 | = | 0.0% |
| Amounts payable | 17/49 | €102,774 | €57,950 | -€44,824 | -43.6% |
| Amounts payable after more than one year | 17 | €25,825 | €18,344 | -€7,481 | -29.0% |
| Financial debts | 170/4 | €25,825 | €18,344 | -€7,481 | -29.0% |
| Amounts payable within one year | 42/48 | €76,949 | €39,219 | -€37,730 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €7,152 | €7,481 | +€329 | +4.6% |
| Financial debts | 43 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Other loans | 439 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Trade debts | 44 | €26,366 | €49 | -€26,317 | -99.8% |
| Suppliers | 440/4 | €24,429 | €49 | -€24,379 | -99.8% |
| Bills of exchange payable | 441 | €1,937 | - | -€1,937 | |
| Taxes, remuneration and social security | 45 | €3,976 | €5,761 | +€1,785 | +44.9% |
| Taxes | 450/3 | €1,654 | €4,755 | +€3,101 | +187% |
| Remuneration and social security | 454/9 | €2,322 | €1,007 | -€1,315 | -56.7% |
| Other amounts payable | 47/48 | €31,955 | €20,927 | -€11,028 | -34.5% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Non-recurring operating income | 76A | €5,762 | €6,786 | +€1,024 | +17.8% |
| Remuneration, social security and pensions | 62 | €35,443 | €12,320 | -€23,123 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,515 | €11,410 | -€3,105 | -21.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€71 | -€71 | |
| Other operating charges | 640/8 | €560 | €16,702 | +€16,142 | +2,883% |
| Gross operating margin | 9900 | €77,535 | €59,982 | -€17,553 | -22.6% |
| Operating profit (loss) | 9901 | €27,018 | €19,621 | -€7,397 | -27.4% |
| Financial income | 75/76B | €738 | €569 | -€168 | -22.8% |
| Recurring financial income | 75 | €738 | €569 | -€168 | -22.8% |
| Financial charges | 65/66B | €1,943 | €4,474 | +€2,531 | +130% |
| Recurring financial charges | 65 | €1,943 | €4,474 | +€2,531 | +130% |
| Profit (loss) for the period before taxes | 9903 | €25,813 | €15,717 | -€10,096 | -39.1% |
| Income taxes | 67/77 | €4,000 | €4,957 | +€957 | +23.9% |
| Profit (loss) for the period | 9904 | €21,813 | €10,759 | -€11,053 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,813 | €10,759 | -€11,053 | -50.7% |
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 15 October 2026 via checked.be.