LA MAISON COMMUNALE: 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 MAISON COMMUNALE
Largest movements
- Tangible fixed assets -€18,842
down €18,842 (-23.1%), from €81,536 to €62,693
of which Other tangible fixed assets: -€10,819
- Cash -€13,034
down €13,034 (-19.1%), from €68,096 to €55,061
mainly Trade debts (-€44,392) and Net result for the year (-€19,628)
- Stocks and contracts -€1,557
down €1,557 (-32.3%), from €4,827 to €3,270
- Trade debts -€44,392
down €44,392 (-97.0%), from €45,772 to €1,380
- Tax, wage and social debts +€31,206
up €31,206 (+64.1%), from €48,706 to €79,913
of which Taxes: +€15,723
- Profit (loss) carried forward -€19,628
down €19,628 (-10.2%), from -€191,710 to -€211,338
- Gross operating margin +€50,041
up €50,041 (+29.1%), from €172,171 to €222,212
- Staff costs -€10,512
down €10,512 (-4.9%), from €215,476 to €204,964
- Financial charges +€2,432
up €2,432 (+16.1%), from €15,111 to €17,543
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 | €154,768 | €122,364 | -€32,404 | -20.9% |
| Fixed assets | 21/28 | €81,536 | €62,693 | -€18,842 | -23.1% |
| Tangible fixed assets | 22/27 | €81,536 | €62,693 | -€18,842 | -23.1% |
| Plant, machinery and equipment | 23 | €36,524 | €28,500 | -€8,024 | -22.0% |
| Other tangible fixed assets | 26 | €45,012 | €34,193 | -€10,819 | -24.0% |
| Current assets | 29/58 | €73,232 | €59,670 | -€13,562 | -18.5% |
| Stocks and contracts in progress | 3 | €4,827 | €3,270 | -€1,557 | -32.3% |
| Stocks | 30/36 | €4,827 | €3,270 | -€1,557 | -32.3% |
| Amounts receivable within one year | 40/41 | - | €1,129 | +€1,129 | |
| Other amounts receivable | 41 | - | €1,129 | +€1,129 | |
| Cash at bank and in hand | 54/58 | €68,096 | €55,061 | -€13,034 | -19.1% |
| Deferred charges and accrued income | 490/1 | €310 | €210 | -€99 | -32.1% |
| Total equity and liabilities | 10/49 | €154,768 | €122,364 | -€32,404 | -20.9% |
| Equity | 10/15 | €60,290 | €40,662 | -€19,628 | -32.6% |
| Contributions | 10/11 | €252,000 | €252,000 | = | 0.0% |
| Capital | 10 | €252,000 | €252,000 | = | 0.0% |
| Issued capital | 100 | €252,000 | €252,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,710 | -€211,338 | -€19,628 | -10.2% |
| Amounts payable | 17/49 | €94,478 | €81,702 | -€12,776 | -13.5% |
| Amounts payable within one year | 42/48 | €94,478 | €81,292 | -€13,186 | -14.0% |
| Trade debts | 44 | €45,772 | €1,380 | -€44,392 | -97.0% |
| Suppliers | 440/4 | €45,772 | €1,380 | -€44,392 | -97.0% |
| Taxes, remuneration and social security | 45 | €48,706 | €79,913 | +€31,206 | +64.1% |
| Taxes | 450/3 | €23,353 | €39,075 | +€15,723 | +67.3% |
| Remuneration and social security | 454/9 | €25,354 | €40,837 | +€15,483 | +61.1% |
| Accrued charges and deferred income | 492/3 | - | €410 | +€410 | |
| Remuneration, social security and pensions | 62 | €215,476 | €204,964 | -€10,512 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,044 | €18,842 | -€202 | -1.1% |
| Other operating charges | 640/8 | €387 | €480 | +€92 | +23.8% |
| Gross operating margin | 9900 | €172,171 | €222,212 | +€50,041 | +29.1% |
| Operating profit (loss) | 9901 | -€62,737 | -€2,075 | +€60,662 | +96.7% |
| Financial income | 75/76B | €1,198 | €301 | -€897 | -74.9% |
| Recurring financial income | 75 | €1,198 | €301 | -€897 | -74.9% |
| Financial charges | 65/66B | €15,111 | €17,543 | +€2,432 | +16.1% |
| Recurring financial charges | 65 | €15,111 | €17,543 | +€2,432 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€76,650 | -€19,316 | +€57,334 | +74.8% |
| Income taxes | 67/77 | €301 | €312 | +€10 | +3.4% |
| Profit (loss) for the period | 9904 | -€76,951 | -€19,628 | +€57,323 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,951 | -€19,628 | +€57,323 | +74.5% |
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 26 October 2026 via checked.be.