LA MAISON DE CONCEPT: 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 DE CONCEPT
Largest movements
- Cash -€153,626
down €153,626 (-25.9%), from €592,524 to €438,898
mainly Net result for the year (-€113,902) and Trade debts (-€40,086)
- Receivables after one year -€18,232
down €18,232 (-21.0%), from €87,000 to €68,768
- Stocks and contracts +€16,274
new in 2025: €16,274
- Profit (loss) carried forward -€113,902
new in 2025: -€113,902
- Trade debts -€40,086
down €40,086 (-93.4%), from €42,896 to €2,810
- Tax, wage and social debts -€8,681
down €8,681 (-49.3%), from €17,596 to €8,915
of which Taxes: -€4,404
- Gross operating margin -€181,380
down €181,380, from €81,508 to -€99,872
- Taxes -€8,984
down €8,984 (-98.5%), from €9,122 to €138
- Staff costs -€2,250
down €2,250 (-26.5%), from €8,476 to €6,226
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 | €729,731 | €567,062 | -€162,669 | -22.3% |
| Fixed assets | 21/28 | €11,373 | €6,212 | -€5,161 | -45.4% |
| Tangible fixed assets | 22/27 | €10,973 | €5,812 | -€5,161 | -47.0% |
| Plant, machinery and equipment | 23 | €838 | €227 | -€611 | -72.9% |
| Furniture and vehicles | 24 | €10,135 | €5,585 | -€4,550 | -44.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €718,358 | €560,851 | -€157,508 | -21.9% |
| Amounts receivable after more than one year | 29 | €87,000 | €68,768 | -€18,232 | -21.0% |
| Other amounts receivable | 291 | €87,000 | €68,768 | -€18,232 | -21.0% |
| Stocks and contracts in progress | 3 | - | €16,274 | +€16,274 | |
| Stocks | 30/36 | - | €16,274 | +€16,274 | |
| Amounts receivable within one year | 40/41 | €38,267 | €36,910 | -€1,356 | -3.5% |
| Trade receivables | 40 | €20,036 | €434 | -€19,602 | -97.8% |
| Other amounts receivable | 41 | €18,231 | €36,476 | +€18,246 | +100% |
| Cash at bank and in hand | 54/58 | €592,524 | €438,898 | -€153,626 | -25.9% |
| Deferred charges and accrued income | 490/1 | €568 | - | -€568 | |
| Total equity and liabilities | 10/49 | €729,731 | €567,062 | -€162,669 | -22.3% |
| Equity | 10/15 | €669,239 | €555,337 | -€113,902 | -17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €650,639 | €650,639 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €648,779 | €650,639 | +€1,860 | +0.3% |
| Profit (loss) carried forward | 14 | - | -€113,902 | -€113,902 | |
| Amounts payable | 17/49 | €60,492 | €11,725 | -€48,767 | -80.6% |
| Amounts payable within one year | 42/48 | €60,492 | €11,725 | -€48,767 | -80.6% |
| Trade debts | 44 | €42,896 | €2,810 | -€40,086 | -93.4% |
| Suppliers | 440/4 | €42,896 | €2,810 | -€40,086 | -93.4% |
| Taxes, remuneration and social security | 45 | €17,596 | €8,915 | -€8,681 | -49.3% |
| Taxes | 450/3 | €13,319 | €8,915 | -€4,404 | -33.1% |
| Remuneration and social security | 454/9 | €4,277 | - | -€4,277 | |
| Remuneration, social security and pensions | 62 | €8,476 | €6,226 | -€2,250 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,993 | €5,161 | -€832 | -13.9% |
| Other operating charges | 640/8 | €1,841 | €2,400 | +€560 | +30.4% |
| Gross operating margin | 9900 | €81,508 | -€99,872 | -€181,380 | |
| Operating profit (loss) | 9901 | €65,199 | -€113,660 | -€178,858 | |
| Financial income | 75/76B | €3,548 | €2,963 | -€585 | -16.5% |
| Recurring financial income | 75 | €3,548 | €2,963 | -€585 | -16.5% |
| Financial charges | 65/66B | €3,239 | €3,067 | -€171 | -5.3% |
| Recurring financial charges | 65 | €3,239 | €3,067 | -€171 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €65,508 | -€113,764 | -€179,272 | |
| Income taxes | 67/77 | €9,122 | €138 | -€8,984 | -98.5% |
| Profit (loss) for the period | 9904 | €56,386 | -€113,902 | -€170,288 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,386 | -€113,902 | -€170,288 |
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 28 October 2026 via checked.be.