LA MAISON D'EMILE: what changed
LA MAISON D'EMILE
Largest movements
- Cash +€33,682
up €33,682 (+367%), from €9,184 to €42,866
mainly Investment in fixed assets (net) (+€17,515) and Tax, wage and social debts (+€16,598)
- Tangible fixed assets -€25,399
down €25,399 (-65.8%), from €38,589 to €13,190
of which Furniture and vehicles: -€21,694
- Stocks and contracts -€7,050
down €7,050 (-39.0%), from €18,075 to €11,025
- Tax, wage and social debts +€16,598
up €16,598 (+47.4%), from €35,026 to €51,624
of which Remuneration and social security: +€17,127
- Trade debts -€15,184
down €15,184 (-47.0%), from €32,320 to €17,136
- Other debts +€12,390
up €12,390 (+57.8%), from €21,440 to €33,830
- Debts after one year -€9,168
down €9,168 (-79.9%), from €11,475 to €2,307
- Profit (loss) carried forward -€2,979
down €2,979 (-4.7%), from -€63,468 to -€66,447
- Gross operating margin +€27,180
up €27,180 (+16.4%), from €165,773 to €192,953
- Staff costs +€16,651
up €16,651 (+10.4%), from €160,675 to €177,326
- Depreciation -€8,646
down €8,646 (-52.3%), from €16,530 to €7,884
- Taxes +€4,071
up €4,071 (+509%), from €800 to €4,871
- Financial charges -€2,765
down €2,765 (-43.1%), from €6,414 to €3,649
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,957 | €74,208 | +€1,251 | +1.7% |
| Fixed assets | 21/28 | €38,589 | €13,190 | -€25,399 | -65.8% |
| Tangible fixed assets | 22/27 | €38,589 | €13,190 | -€25,399 | -65.8% |
| Land and buildings | 22 | €11,214 | €8,973 | -€2,241 | -20.0% |
| Plant, machinery and equipment | 23 | €2,681 | €1,217 | -€1,464 | -54.6% |
| Furniture and vehicles | 24 | €24,694 | €3,000 | -€21,694 | -87.9% |
| Current assets | 29/58 | €34,368 | €61,018 | +€26,650 | +77.5% |
| Stocks and contracts in progress | 3 | €18,075 | €11,025 | -€7,050 | -39.0% |
| Stocks | 30/36 | €18,075 | €11,025 | -€7,050 | -39.0% |
| Amounts receivable within one year | 40/41 | €7,109 | €7,127 | +€18 | +0.3% |
| Trade receivables | 40 | €3,010 | €6,188 | +€3,178 | +106% |
| Other amounts receivable | 41 | €4,099 | €939 | -€3,160 | -77.1% |
| Cash at bank and in hand | 54/58 | €9,184 | €42,866 | +€33,682 | +367% |
| Total equity and liabilities | 10/49 | €72,957 | €74,208 | +€1,251 | +1.7% |
| Equity | 10/15 | -€44,668 | -€47,647 | -€2,979 | -6.7% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,468 | -€66,447 | -€2,979 | -4.7% |
| Amounts payable | 17/49 | €117,625 | €121,855 | +€4,230 | +3.6% |
| Amounts payable after more than one year | 17 | €11,475 | €2,307 | -€9,168 | -79.9% |
| Financial debts | 170/4 | €11,475 | €2,307 | -€9,168 | -79.9% |
| Amounts payable within one year | 42/48 | €102,984 | €116,859 | +€13,875 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €14,198 | €14,269 | +€71 | +0.5% |
| Trade debts | 44 | €32,320 | €17,136 | -€15,184 | -47.0% |
| Suppliers | 440/4 | €32,320 | €17,136 | -€15,184 | -47.0% |
| Taxes, remuneration and social security | 45 | €35,026 | €51,624 | +€16,598 | +47.4% |
| Taxes | 450/3 | €529 | - | -€529 | |
| Remuneration and social security | 454/9 | €34,497 | €51,624 | +€17,127 | +49.6% |
| Other amounts payable | 47/48 | €21,440 | €33,830 | +€12,390 | +57.8% |
| Accrued charges and deferred income | 492/3 | €3,166 | €2,689 | -€477 | -15.1% |
| Non-recurring operating income | 76A | - | €25,663 | +€25,663 | |
| Remuneration, social security and pensions | 62 | €160,675 | €177,326 | +€16,651 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,530 | €7,884 | -€8,646 | -52.3% |
| Other operating charges | 640/8 | €2,741 | €2,202 | -€539 | -19.7% |
| Gross operating margin | 9900 | €165,773 | €192,953 | +€27,180 | +16.4% |
| Operating profit (loss) | 9901 | -€14,173 | €5,541 | +€19,714 | |
| Financial charges | 65/66B | €6,414 | €3,649 | -€2,765 | -43.1% |
| Recurring financial charges | 65 | €6,414 | €3,649 | -€2,765 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,587 | €1,892 | +€22,479 | |
| Income taxes | 67/77 | €800 | €4,871 | +€4,071 | +509% |
| Profit (loss) for the period | 9904 | -€21,387 | -€2,979 | +€18,408 | +86.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,387 | -€2,979 | +€18,408 | +86.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.