PK 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.
PK MENUISERIE
Largest movements
- Tangible fixed assets +€220,085
up €220,085 (+991%), from €22,205 to €242,290
of which Land and buildings: +€224,741
- Receivables within one year +€45,453
up €45,453 (+123%), from €36,869 to €82,322
of which Other amounts receivable: +€34,053
- Cash -€20,561
down €20,561 (-74.4%), from €27,629 to €7,068
mainly Investment in fixed assets (net) (-€231,164) and Receivables within one year (-€45,453)
- Deferred charges and accrued income +€5,306
up €5,306 (+195%), from €2,723 to €8,029
- Debts after one year +€199,136
up €199,136 (+1,294%), from €15,393 to €214,529
- Other debts +€30,949
up €30,949 (+492%), from €6,290 to €37,238
- Trade debts +€10,170
up €10,170 (+62.5%), from €16,279 to €26,448
- Profit (loss) carried forward +€8,473
up €8,473 (+37.7%), from €22,473 to €30,946
- Current portion of long-term debt +€6,894
up €6,894 (+68.0%), from €10,143 to €17,038
- Staff costs +€18,356
up €18,356 (+70.0%), from €26,239 to €44,594
- Taxes -€5,858
no longer reported in 2025 (was €5,858)
- Depreciation -€4,753
down €4,753 (-30.0%), from €15,831 to €11,079
- Gross operating margin +€4,070
up €4,070 (+5.9%), from €68,403 to €72,472
- Other operating charges +€2,826
up €2,826 (+245%), from €1,154 to €3,980
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.
Derived cash bridge
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 | €89,630 | €339,915 | +€250,284 | +279% |
| Fixed assets | 21/28 | €22,410 | €242,495 | +€220,085 | +982% |
| Tangible fixed assets | 22/27 | €22,205 | €242,290 | +€220,085 | +991% |
| Land and buildings | 22 | - | €224,741 | +€224,741 | |
| Plant, machinery and equipment | 23 | €256 | - | -€256 | |
| Furniture and vehicles | 24 | - | €3,724 | +€3,724 | |
| Leasing and similar rights | 25 | €21,949 | €13,825 | -€8,124 | -37.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €67,221 | €97,420 | +€30,199 | +44.9% |
| Amounts receivable within one year | 40/41 | €36,869 | €82,322 | +€45,453 | +123% |
| Trade receivables | 40 | €31,389 | €42,789 | +€11,400 | +36.3% |
| Other amounts receivable | 41 | €5,480 | €39,533 | +€34,053 | +621% |
| Cash at bank and in hand | 54/58 | €27,629 | €7,068 | -€20,561 | -74.4% |
| Deferred charges and accrued income | 490/1 | €2,723 | €8,029 | +€5,306 | +195% |
| Total equity and liabilities | 10/49 | €89,630 | €339,915 | +€250,284 | +279% |
| Equity | 10/15 | €32,473 | €40,946 | +€8,473 | +26.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,473 | €30,946 | +€8,473 | +37.7% |
| Amounts payable | 17/49 | €57,157 | €298,969 | +€241,812 | +423% |
| Amounts payable after more than one year | 17 | €15,393 | €214,529 | +€199,136 | +1,294% |
| Financial debts | 170/4 | €15,393 | €214,529 | +€199,136 | +1,294% |
| Amounts payable within one year | 42/48 | €41,639 | €84,440 | +€42,800 | +103% |
| Current portion of amounts payable after more than one year | 42 | €10,143 | €17,038 | +€6,894 | +68.0% |
| Trade debts | 44 | €16,279 | €26,448 | +€10,170 | +62.5% |
| Suppliers | 440/4 | €16,279 | €26,448 | +€10,170 | +62.5% |
| Taxes, remuneration and social security | 45 | €8,928 | €3,716 | -€5,212 | -58.4% |
| Taxes | 450/3 | €6,744 | €3,716 | -€3,029 | -44.9% |
| Remuneration and social security | 454/9 | €2,184 | - | -€2,184 | |
| Other amounts payable | 47/48 | €6,290 | €37,238 | +€30,949 | +492% |
| Accrued charges and deferred income | 492/3 | €125 | - | -€125 | |
| Remuneration, social security and pensions | 62 | €26,239 | €44,594 | +€18,356 | +70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,831 | €11,079 | -€4,753 | -30.0% |
| Other operating charges | 640/8 | €1,154 | €3,980 | +€2,826 | +245% |
| Gross operating margin | 9900 | €68,403 | €72,472 | +€4,070 | +5.9% |
| Operating profit (loss) | 9901 | €25,179 | €12,819 | -€12,359 | -49.1% |
| Financial income | 75/76B | €44 | €64 | +€19 | +43.5% |
| Recurring financial income | 75 | €44 | €64 | +€19 | +43.5% |
| Financial charges | 65/66B | €1,814 | €2,744 | +€930 | +51.3% |
| Recurring financial charges | 65 | €1,814 | €2,744 | +€930 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €23,409 | €10,139 | -€13,270 | -56.7% |
| Income taxes | 67/77 | €5,858 | - | -€5,858 | |
| Profit (loss) for the period | 9904 | €17,550 | €10,139 | -€7,412 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,550 | €10,139 | -€7,412 | -42.2% |
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 18 October 2026 via checked.be.