LA MADELEINE: 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.
LA MADELEINE
Largest movements
- Cash +€116,273
up €116,273 (+6,514%), from €1,785 to €118,058
mainly Net result for the year (+€103,185) and Tax, wage and social debts (+€31,000)
- Tangible fixed assets +€16,741
new in 2025: €16,741
- Profit (loss) carried forward +€103,185
up €103,185, from -€4,941 to €98,244
- Tax, wage and social debts +€31,000
new in 2025: €31,000
- Gross operating margin +€147,227
up €147,227, from -€4,941 to €142,286
- Taxes +€31,000
new in 2025: €31,000
- Depreciation +€4,189
new in 2025: €4,189
- Financial charges +€3,662
new in 2025: €3,662
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 | €1,785 | €135,105 | +€133,320 | +7,469% |
| Fixed assets | 21/28 | - | €16,741 | +€16,741 | |
| Tangible fixed assets | 22/27 | - | €16,741 | +€16,741 | |
| Furniture and vehicles | 24 | - | €16,741 | +€16,741 | |
| Current assets | 29/58 | €1,785 | €118,364 | +€116,579 | +6,531% |
| Amounts receivable within one year | 40/41 | - | €306 | +€306 | |
| Trade receivables | 40 | - | €306 | +€306 | |
| Cash at bank and in hand | 54/58 | €1,785 | €118,058 | +€116,273 | +6,514% |
| Total equity and liabilities | 10/49 | €1,785 | €135,105 | +€133,320 | +7,469% |
| Equity | 10/15 | -€2,941 | €100,244 | +€103,185 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,941 | €98,244 | +€103,185 | |
| Amounts payable | 17/49 | €4,726 | €34,861 | +€30,135 | +638% |
| Amounts payable within one year | 42/48 | €4,726 | €34,861 | +€30,135 | +638% |
| Taxes, remuneration and social security | 45 | - | €31,000 | +€31,000 | |
| Taxes | 450/3 | - | €31,000 | +€31,000 | |
| Other amounts payable | 47/48 | €4,726 | €3,861 | -€865 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,189 | +€4,189 | |
| Other operating charges | 640/8 | - | €250 | +€250 | |
| Gross operating margin | 9900 | -€4,941 | €142,286 | +€147,227 | |
| Operating profit (loss) | 9901 | -€4,941 | €137,847 | +€142,788 | |
| Financial charges | 65/66B | - | €3,662 | +€3,662 | |
| Recurring financial charges | 65 | - | €3,662 | +€3,662 | |
| Profit (loss) for the period before taxes | 9903 | -€4,941 | €134,185 | +€139,126 | |
| Income taxes | 67/77 | - | €31,000 | +€31,000 | |
| Profit (loss) for the period | 9904 | -€4,941 | €103,185 | +€108,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,941 | €103,185 | +€108,126 |
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 15 October 2026 via checked.be.