PRM 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.
PRM MENUISERIE
Largest movements
- Receivables within one year -€36,281
down €36,281 (-49.6%), from €73,143 to €36,861
of which Trade receivables: -€29,354
- Tangible fixed assets -€14,084
down €14,084 (-24.7%), from €57,023 to €42,939
of which Furniture and vehicles: -€14,008
- Cash -€1,988
down €1,988 (-36.0%), from €5,528 to €3,539
mainly Net result for the year (-€61,348) and Debts after one year (-€10,094)
- Financial fixed assets +€1,500
up €1,500 (+99.0%), from €1,515 to €3,015
- Profit (loss) carried forward -€61,348
down €61,348 (-189%), from -€32,415 to -€93,763
- Other debts +€14,974
up €14,974 (+22.3%), from €67,158 to €82,132
- Debts after one year -€10,094
down €10,094 (-19.2%), from €52,706 to €42,612
- Trade debts +€7,314
up €7,314 (+34.2%), from €21,417 to €28,732
- Gross operating margin -€30,410
down €30,410 (-48.2%), from €63,053 to €32,643
- Staff costs +€10,267
up €10,267 (+16.6%), from €61,706 to €71,973
- Depreciation +€5,324
up €5,324 (+60.8%), from €8,761 to €14,084
- Financial charges +€2,266
up €2,266 (+62.7%), from €3,615 to €5,881
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 | €137,209 | €87,093 | -€50,116 | -36.5% |
| Fixed assets | 21/28 | €58,538 | €45,954 | -€12,584 | -21.5% |
| Tangible fixed assets | 22/27 | €57,023 | €42,939 | -€14,084 | -24.7% |
| Furniture and vehicles | 24 | €56,859 | €42,851 | -€14,008 | -24.6% |
| Leasing and similar rights | 25 | €165 | €88 | -€76 | -46.3% |
| Financial fixed assets | 28 | €1,515 | €3,015 | +€1,500 | +99.0% |
| Current assets | 29/58 | €78,671 | €41,139 | -€37,532 | -47.7% |
| Amounts receivable within one year | 40/41 | €73,143 | €36,861 | -€36,281 | -49.6% |
| Trade receivables | 40 | €61,916 | €32,562 | -€29,354 | -47.4% |
| Other amounts receivable | 41 | €11,227 | €4,300 | -€6,927 | -61.7% |
| Cash at bank and in hand | 54/58 | €5,528 | €3,539 | -€1,988 | -36.0% |
| Deferred charges and accrued income | 490/1 | - | €738 | +€738 | |
| Total equity and liabilities | 10/49 | €137,209 | €87,093 | -€50,116 | -36.5% |
| Equity | 10/15 | -€24,355 | -€85,703 | -€61,348 | -252% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,415 | -€93,763 | -€61,348 | -189% |
| Amounts payable | 17/49 | €161,564 | €172,796 | +€11,232 | +7.0% |
| Amounts payable after more than one year | 17 | €52,706 | €42,612 | -€10,094 | -19.2% |
| Financial debts | 170/4 | €52,706 | €42,612 | -€10,094 | -19.2% |
| Amounts payable within one year | 42/48 | €108,858 | €130,056 | +€21,199 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €9,859 | €10,094 | +€236 | +2.4% |
| Trade debts | 44 | €21,417 | €28,732 | +€7,314 | +34.2% |
| Suppliers | 440/4 | €21,417 | €28,732 | +€7,314 | +34.2% |
| Taxes, remuneration and social security | 45 | €10,424 | €9,098 | -€1,326 | -12.7% |
| Taxes | 450/3 | €1,441 | €791 | -€650 | -45.1% |
| Remuneration and social security | 454/9 | €8,983 | €8,307 | -€676 | -7.5% |
| Other amounts payable | 47/48 | €67,158 | €82,132 | +€14,974 | +22.3% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Remuneration, social security and pensions | 62 | €61,706 | €71,973 | +€10,267 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,761 | €14,084 | +€5,324 | +60.8% |
| Other operating charges | 640/8 | €1,842 | €1,797 | -€45 | -2.5% |
| Gross operating margin | 9900 | €63,053 | €32,643 | -€30,410 | -48.2% |
| Operating profit (loss) | 9901 | -€9,256 | -€55,212 | -€45,956 | -496% |
| Financial income | 75/76B | €119 | €49 | -€71 | -59.3% |
| Recurring financial income | 75 | €119 | €49 | -€71 | -59.3% |
| Financial charges | 65/66B | €3,615 | €5,881 | +€2,266 | +62.7% |
| Recurring financial charges | 65 | €3,615 | €5,881 | +€2,266 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,752 | -€61,045 | -€48,293 | -379% |
| Income taxes | 67/77 | €273 | €303 | +€30 | +11.1% |
| Profit (loss) for the period | 9904 | -€13,024 | -€61,348 | -€48,323 | -371% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,024 | -€61,348 | -€48,323 | -371% |
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 22 October 2026 via checked.be.