COMBI MAISON: 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.
COMBI MAISON
Largest movements
- Tangible fixed assets -€24,462
down €24,462 (-3.6%), from €677,972 to €653,510
of which Land and buildings: -€13,410
- Reserves -€21,129
down €21,129 (-6.3%), from €334,699 to €313,569
of which Distributable reserves: -€21,129
- Debts after one year -€14,485
down €14,485 (-3.3%), from €436,638 to €422,153
- Gross operating margin -€16,981
down €16,981 (-62.1%), from €27,345 to €10,364
- Financial income +€4,450
up €4,450 (+80.1%), from €5,557 to €10,006
- Other operating charges -€1,414
down €1,414 (-21.6%), from €6,551 to €5,137
- Depreciation +€1,039
up €1,039 (+4.0%), from €25,900 to €26,940
- Financial charges -€807
down €807 (-7.9%), from €10,227 to €9,420
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 | €1,001,293 | €972,292 | -€29,000 | -2.9% |
| Fixed assets | 21/28 | €994,839 | €970,382 | -€24,458 | -2.5% |
| Tangible fixed assets | 22/27 | €677,972 | €653,510 | -€24,462 | -3.6% |
| Land and buildings | 22 | €632,793 | €619,383 | -€13,410 | -2.1% |
| Furniture and vehicles | 24 | €45,179 | €34,127 | -€11,052 | -24.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €316,867 | €316,871 | +€4 | 0.0% |
| Current assets | 29/58 | €6,453 | €1,911 | -€4,542 | -70.4% |
| Amounts receivable within one year | 40/41 | €726 | €59 | -€667 | -91.9% |
| Trade receivables | 40 | €0 | €5 | +€5 | |
| Other amounts receivable | 41 | €726 | €54 | -€672 | -92.5% |
| Cash at bank and in hand | 54/58 | €5,025 | €419 | -€4,605 | -91.7% |
| Deferred charges and accrued income | 490/1 | €702 | €1,432 | +€730 | +104.0% |
| Total equity and liabilities | 10/49 | €1,001,293 | €972,292 | -€29,000 | -2.9% |
| Equity | 10/15 | €534,699 | €513,569 | -€21,129 | -4.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €334,699 | €313,569 | -€21,129 | -6.3% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €314,699 | €293,569 | -€21,129 | -6.7% |
| Amounts payable | 17/49 | €466,594 | €458,723 | -€7,871 | -1.7% |
| Amounts payable after more than one year | 17 | €436,638 | €422,153 | -€14,485 | -3.3% |
| Financial debts | 170/4 | €436,638 | €422,153 | -€14,485 | -3.3% |
| Amounts payable within one year | 42/48 | €21,134 | €21,721 | +€587 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €14,294 | €14,485 | +€191 | +1.3% |
| Trade debts | 44 | €6,208 | €5,899 | -€310 | -5.0% |
| Suppliers | 440/4 | €6,208 | €5,899 | -€310 | -5.0% |
| Taxes, remuneration and social security | 45 | €480 | €498 | +€18 | +3.8% |
| Taxes | 450/3 | €480 | €498 | +€18 | +3.8% |
| Other amounts payable | 47/48 | €151 | €838 | +€687 | +454.8% |
| Accrued charges and deferred income | 492/3 | €8,822 | €14,850 | +€6,028 | +68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,900 | €26,940 | +€1,039 | +4.0% |
| Other operating charges | 640/8 | €6,551 | €5,137 | -€1,414 | -21.6% |
| Gross operating margin | 9900 | €27,345 | €10,364 | -€16,981 | -62.1% |
| Operating profit (loss) | 9901 | -€5,107 | -€21,714 | -€16,607 | -325.2% |
| Financial income | 75/76B | €5,557 | €10,006 | +€4,450 | +80.1% |
| Recurring financial income | 75 | €5,557 | €10,006 | +€4,450 | +80.1% |
| Financial charges | 65/66B | €10,227 | €9,420 | -€807 | -7.9% |
| Recurring financial charges | 65 | €10,227 | €9,420 | -€807 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,777 | -€21,128 | -€11,350 | -116.1% |
| Income taxes | 67/77 | -€17 | €2 | +€19 | |
| Profit (loss) for the period | 9904 | -€9,760 | -€21,129 | -€11,369 | -116.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,760 | -€21,129 | -€11,369 | -116.5% |
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 6 October 2026 via checked.be.