YDL 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.
YDL MENUISERIE
Largest movements
- Receivables within one year -€20,618
down €20,618 (-100%), from €20,618 to €0
of which Trade receivables: -€20,299
- Tangible fixed assets -€14,250
down €14,250 (-61.3%), from €23,230 to €8,980
of which Leasing and similar rights: -€14,009
- Cash +€5,482
up €5,482 (+149%), from €3,685 to €9,167
mainly Receivables within one year (+€20,618) and Depreciation (+€14,583)
- Stocks and contracts +€1,416
up €1,416 (+4.6%), from €31,000 to €32,416
of which Stocks: +€3,296
- Deferred charges and accrued income +€1,366
up €1,366 (+46.1%), from €2,964 to €4,330
- Debts after one year -€11,256
down €11,256 (-100%), from €11,256 to €0
- Other debts -€6,621
down €6,621 (-89.9%), from €7,366 to €745
- Trade debts -€5,805
down €5,805 (-29.8%), from €19,511 to €13,706
- Accrued charges and deferred income -€2,000
down €2,000 (-100%), from €2,000 to €0
- Staff costs +€2,212
up €2,212 (+3.6%), from €62,052 to €64,265
- Depreciation -€1,708
down €1,708 (-10.5%), from €16,291 to €14,583
- Gross operating margin +€909
up €909 (+1.1%), from €80,241 to €81,150
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 | €83,388 | €56,783 | -€26,605 | -31.9% |
| Fixed assets | 21/28 | €25,120 | €10,870 | -€14,250 | -56.7% |
| Tangible fixed assets | 22/27 | €23,230 | €8,980 | -€14,250 | -61.3% |
| Plant, machinery and equipment | 23 | €9 | €0 | -€9 | -100% |
| Furniture and vehicles | 24 | €642 | €498 | -€143 | -22.3% |
| Leasing and similar rights | 25 | €22,491 | €8,482 | -€14,009 | -62.3% |
| Other tangible fixed assets | 26 | €89 | €0 | -€89 | -100% |
| Financial fixed assets | 28 | €1,890 | €1,890 | = | 0.0% |
| Current assets | 29/58 | €58,268 | €45,913 | -€12,356 | -21.2% |
| Stocks and contracts in progress | 3 | €31,000 | €32,416 | +€1,416 | +4.6% |
| Stocks | 30/36 | €4,150 | €7,446 | +€3,296 | +79.4% |
| Contracts in progress | 37 | €26,850 | €24,970 | -€1,880 | -7.0% |
| Amounts receivable within one year | 40/41 | €20,618 | €0 | -€20,618 | -100% |
| Trade receivables | 40 | €20,299 | €0 | -€20,299 | -100% |
| Other amounts receivable | 41 | €319 | €0 | -€319 | -100% |
| Cash at bank and in hand | 54/58 | €3,685 | €9,167 | +€5,482 | +149% |
| Deferred charges and accrued income | 490/1 | €2,964 | €4,330 | +€1,366 | +46.1% |
| Total equity and liabilities | 10/49 | €83,388 | €56,783 | -€26,605 | -31.9% |
| Equity | 10/15 | €27,323 | €27,270 | -€53 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,523 | €17,523 | = | 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% |
| Distributable reserves | 133 | €15,663 | €15,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,599 | €3,547 | -€53 | -1.5% |
| Amounts payable | 17/49 | €56,066 | €29,513 | -€26,553 | -47.4% |
| Amounts payable after more than one year | 17 | €11,256 | €0 | -€11,256 | -100% |
| Financial debts | 170/4 | €11,256 | €0 | -€11,256 | -100% |
| Amounts payable within one year | 42/48 | €42,809 | €29,513 | -€13,296 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €10,591 | €10,290 | -€301 | -2.8% |
| Trade debts | 44 | €19,511 | €13,706 | -€5,805 | -29.8% |
| Suppliers | 440/4 | €19,511 | €13,706 | -€5,805 | -29.8% |
| Taxes, remuneration and social security | 45 | €5,342 | €4,772 | -€569 | -10.7% |
| Taxes | 450/3 | €299 | €2,451 | +€2,151 | +719% |
| Remuneration and social security | 454/9 | €5,042 | €2,322 | -€2,721 | -54.0% |
| Other amounts payable | 47/48 | €7,366 | €745 | -€6,621 | -89.9% |
| Accrued charges and deferred income | 492/3 | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | €62,052 | €64,265 | +€2,212 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,291 | €14,583 | -€1,708 | -10.5% |
| Other operating charges | 640/8 | €1,929 | €1,912 | -€16 | -0.9% |
| Gross operating margin | 9900 | €80,241 | €81,150 | +€909 | +1.1% |
| Operating profit (loss) | 9901 | -€31 | €391 | +€422 | |
| Financial income | 75/76B | €120 | €62 | -€58 | -48.7% |
| Recurring financial income | 75 | €120 | €62 | -€58 | -48.7% |
| Financial charges | 65/66B | €670 | €408 | -€262 | -39.1% |
| Recurring financial charges | 65 | €670 | €408 | -€262 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€581 | €44 | +€625 | |
| Income taxes | 67/77 | €299 | €97 | -€202 | -67.6% |
| Profit (loss) for the period | 9904 | -€880 | -€53 | +€828 | +94.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€880 | -€53 | +€828 | +94.0% |
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 31 October 2026 via checked.be.