WINDOW REPAIR: what changed
Two fiscal 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.
WINDOW REPAIR
Largest movements
- Cash +€25,739
up €25,739 (+408.3%), from €6,304 to €32,042
mainly Accrued charges and deferred income (+€21,546) and Depreciation (+€5,461)
- Stocks and contracts -€2,574
down €2,574 (-21.5%), from €11,947 to €9,374
of which Contracts in progress: -€7,213
- Receivables within one year -€1,546
down €1,546 (-3.3%), from €46,937 to €45,391
of which Trade receivables: -€1,808
- Accrued charges and deferred income +€21,546
new in 2025: €21,546
- Current portion of long-term debt -€2,395
down €2,395 (-32.4%), from €7,397 to €5,002
- Debts after one year +€2,134
up €2,134 (+28.6%), from €7,450 to €9,584
- Gross operating margin -€14,199
down €14,199 (-61.0%), from €23,292 to €9,093
- Depreciation -€4,217
down €4,217 (-43.6%), from €9,678 to €5,461
- Taxes -€1,488
down €1,488 (-48.0%), from €3,102 to €1,614
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 | €88,115 | €109,242 | +€21,127 | +24.0% |
| Fixed assets | 21/28 | €20,616 | €20,927 | +€312 | +1.5% |
| Tangible fixed assets | 22/27 | €20,616 | €20,927 | +€312 | +1.5% |
| Land and buildings | 22 | €1,994 | €1,188 | -€806 | -40.4% |
| Plant, machinery and equipment | 23 | €678 | €3,915 | +€3,237 | +477.2% |
| Furniture and vehicles | 24 | €7,508 | €1,041 | -€6,466 | -86.1% |
| Other tangible fixed assets | 26 | €10,436 | €14,783 | +€4,348 | +41.7% |
| Current assets | 29/58 | €67,500 | €88,315 | +€20,815 | +30.8% |
| Stocks and contracts in progress | 3 | €11,947 | €9,374 | -€2,574 | -21.5% |
| Stocks | 30/36 | €3,563 | €8,202 | +€4,639 | +130.2% |
| Contracts in progress | 37 | €8,384 | €1,172 | -€7,213 | -86.0% |
| Amounts receivable within one year | 40/41 | €46,937 | €45,391 | -€1,546 | -3.3% |
| Trade receivables | 40 | €8,382 | €6,574 | -€1,808 | -21.6% |
| Other amounts receivable | 41 | €38,555 | €38,817 | +€262 | +0.7% |
| Cash at bank and in hand | 54/58 | €6,304 | €32,042 | +€25,739 | +408.3% |
| Deferred charges and accrued income | 490/1 | €2,311 | €1,508 | -€804 | -34.8% |
| Total equity and liabilities | 10/49 | €88,115 | €109,242 | +€21,127 | +24.0% |
| Equity | 10/15 | €60,692 | €61,338 | +€646 | +1.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,692 | €58,338 | +€646 | +1.1% |
| Distributable reserves | 133 | €57,692 | €58,338 | +€646 | +1.1% |
| Amounts payable | 17/49 | €27,424 | €47,904 | +€20,481 | +74.7% |
| Amounts payable after more than one year | 17 | €7,450 | €9,584 | +€2,134 | +28.6% |
| Financial debts | 170/4 | €7,450 | €9,584 | +€2,134 | +28.6% |
| Amounts payable within one year | 42/48 | €19,973 | €16,774 | -€3,200 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €7,397 | €5,002 | -€2,395 | -32.4% |
| Trade debts | 44 | €8,943 | €8,035 | -€908 | -10.2% |
| Suppliers | 440/4 | €8,943 | €8,035 | -€908 | -10.2% |
| Taxes, remuneration and social security | 45 | €3,633 | €3,736 | +€103 | +2.8% |
| Taxes | 450/3 | €1,133 | €1,236 | +€103 | +9.1% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €21,546 | +€21,546 | |
| Non-recurring operating income | 76A | - | €2,514 | +€2,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,678 | €5,461 | -€4,217 | -43.6% |
| Other operating charges | 640/8 | €1,357 | €1,450 | +€93 | +6.8% |
| Gross operating margin | 9900 | €23,292 | €9,093 | -€14,199 | -61.0% |
| Operating profit (loss) | 9901 | €12,257 | €2,182 | -€10,075 | -82.2% |
| Financial income | 75/76B | €1,492 | €1,489 | -€2 | -0.2% |
| Recurring financial income | 75 | €1,492 | €1,489 | -€2 | -0.2% |
| Financial charges | 65/66B | €1,522 | €1,411 | -€111 | -7.3% |
| Recurring financial charges | 65 | €1,522 | €1,411 | -€111 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €12,226 | €2,260 | -€9,966 | -81.5% |
| Income taxes | 67/77 | €3,102 | €1,614 | -€1,488 | -48.0% |
| Profit (loss) for the period | 9904 | €9,125 | €646 | -€8,478 | -92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,125 | €646 | -€8,478 | -92.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.