A TABLE ! - MAISON FROMAGERE: 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.
A TABLE ! - MAISON FROMAGERE
Largest movements
- Tangible fixed assets -€66,645
down €66,645 (-6.8%), from €986,491 to €919,846
- Cash -€51,019
down €51,019 (-41.6%), from €122,594 to €71,575
mainly Debts after one year (-€72,737) and Trade debts (-€57,330)
- Receivables within one year +€19,031
up €19,031 (+12.9%), from €148,088 to €167,119
of which Trade receivables: +€22,624
- Stocks and contracts -€14,486
down €14,486 (-27.1%), from €53,526 to €39,040
- Debts after one year -€72,737
down €72,737 (-10.5%), from €695,871 to €623,134
- Trade debts -€57,330
down €57,330 (-32.6%), from €176,064 to €118,734
- Turnover -€196,508
down €196,508 (-11.2%), from €1.8m to €1.6m
- Purchases and services -€116,652
down €116,652 (-8.4%), from €1.4m to €1.3m
- Gross operating margin -€79,856
down €79,856 (-20.9%), from €381,259 to €301,403
- Staff costs -€24,121
down €24,121 (-12.3%), from €195,382 to €171,261
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 | €1,324,356 | €1,199,262 | -€125,094 | -9.4% |
| Fixed assets | 21/28 | €986,911 | €920,016 | -€66,895 | -6.8% |
| Intangible fixed assets | 21 | €420 | €170 | -€250 | -59.5% |
| Tangible fixed assets | 22/27 | €986,491 | €919,846 | -€66,645 | -6.8% |
| Land and buildings | 22 | €413,669 | €398,895 | -€14,774 | -3.6% |
| Plant, machinery and equipment | 23 | €41,734 | €23,211 | -€18,523 | -44.4% |
| Furniture and vehicles | 24 | €35,876 | €23,557 | -€12,319 | -34.3% |
| Other tangible fixed assets | 26 | €495,212 | €474,183 | -€21,029 | -4.2% |
| Current assets | 29/58 | €337,445 | €279,246 | -€58,199 | -17.2% |
| Stocks and contracts in progress | 3 | €53,526 | €39,040 | -€14,486 | -27.1% |
| Stocks | 30/36 | €53,526 | €39,040 | -€14,486 | -27.1% |
| Amounts receivable within one year | 40/41 | €148,088 | €167,119 | +€19,031 | +12.9% |
| Trade receivables | 40 | €143,992 | €166,616 | +€22,624 | +15.7% |
| Other amounts receivable | 41 | €4,096 | €503 | -€3,593 | -87.7% |
| Cash at bank and in hand | 54/58 | €122,594 | €71,575 | -€51,019 | -41.6% |
| Deferred charges and accrued income | 490/1 | €13,237 | €1,512 | -€11,725 | -88.6% |
| Total equity and liabilities | 10/49 | €1,324,356 | €1,199,262 | -€125,094 | -9.4% |
| Equity | 10/15 | €232,558 | €242,945 | +€10,387 | +4.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €213,558 | €223,945 | +€10,387 | +4.9% |
| Tax-exempt reserves | 132 | €5,807 | €5,807 | = | 0.0% |
| Distributable reserves | 133 | €207,751 | €218,138 | +€10,387 | +5.0% |
| Amounts payable | 17/49 | €1,091,798 | €956,317 | -€135,481 | -12.4% |
| Amounts payable after more than one year | 17 | €695,871 | €623,134 | -€72,737 | -10.5% |
| Financial debts | 170/4 | €695,871 | €623,134 | -€72,737 | -10.5% |
| Amounts payable within one year | 42/48 | €395,927 | €332,133 | -€63,794 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €98,704 | €85,875 | -€12,829 | -13.0% |
| Trade debts | 44 | €176,064 | €118,734 | -€57,330 | -32.6% |
| Suppliers | 440/4 | €176,064 | €118,734 | -€57,330 | -32.6% |
| Taxes, remuneration and social security | 45 | €81,519 | €91,286 | +€9,767 | +12.0% |
| Taxes | 450/3 | €48,036 | €54,770 | +€6,734 | +14.0% |
| Remuneration and social security | 454/9 | €33,483 | €36,516 | +€3,033 | +9.1% |
| Other amounts payable | 47/48 | €39,640 | €36,238 | -€3,402 | -8.6% |
| Accrued charges and deferred income | 492/3 | - | €1,050 | +€1,050 | |
| Turnover | 70 | €1,761,815 | €1,565,307 | -€196,508 | -11.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,380,556 | €1,263,904 | -€116,652 | -8.4% |
| Remuneration, social security and pensions | 62 | €195,382 | €171,261 | -€24,121 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,720 | €84,720 | +€2,000 | +2.4% |
| Other operating charges | 640/8 | €10,018 | €13,902 | +€3,884 | +38.8% |
| Gross operating margin | 9900 | €381,259 | €301,403 | -€79,856 | -20.9% |
| Operating profit (loss) | 9901 | €93,139 | €31,520 | -€61,619 | -66.2% |
| Financial charges | 65/66B | €20,056 | €12,334 | -€7,722 | -38.5% |
| Recurring financial charges | 65 | €20,056 | €12,334 | -€7,722 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €73,083 | €19,186 | -€53,897 | -73.7% |
| Income taxes | 67/77 | €21,064 | €8,799 | -€12,265 | -58.2% |
| Profit (loss) for the period | 9904 | €52,019 | €10,387 | -€41,632 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,019 | €10,387 | -€41,632 | -80.0% |
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 20 October 2026 via checked.be.