La Maison de Maître: 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 Maître
Largest movements
- Cash -€86,337
down €86,337 (-52.9%), from €163,306 to €76,969
mainly Trade debts (-€63,592) and Net result for the year (-€16,910)
- Stocks and contracts -€15,212
down €15,212 (-77.5%), from €19,633 to €4,421
- Tangible fixed assets +€4,468
up €4,468 (+18.1%), from €24,702 to €29,170
of which Furniture and vehicles: +€8,093
- Trade debts -€63,592
down €63,592 (-74.7%), from €85,096 to €21,505
- Profit (loss) carried forward -€16,910
down €16,910 (-36.2%), from €46,670 to €29,760
- Other debts -€12,647
down €12,647 (-30.4%), from €41,568 to €28,921
- Current portion of long-term debt -€5,506
down €5,506 (-100%), from €5,506 to €0
- Turnover -€379,794
no longer reported in 2024 (was €379,794)
- Purchases and services -€265,093
no longer reported in 2024 (was €265,093)
- Staff costs +€39,150
up €39,150 (+38.1%), from €102,714 to €141,864
- Depreciation -€13,724
down €13,724 (-68.4%), from €20,064 to €6,341
- Gross operating margin -€7,939
down €7,939 (-5.6%), from €140,568 to €132,629
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,179 | €117,344 | -€96,835 | -45.2% |
| Fixed assets | 21/28 | €24,892 | €29,360 | +€4,468 | +17.9% |
| Tangible fixed assets | 22/27 | €24,702 | €29,170 | +€4,468 | +18.1% |
| Plant, machinery and equipment | 23 | €2,459 | €1,742 | -€717 | -29.2% |
| Furniture and vehicles | 24 | €2,168 | €10,261 | +€8,093 | +373% |
| Other tangible fixed assets | 26 | €20,076 | €17,168 | -€2,908 | -14.5% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €189,287 | €87,984 | -€101,303 | -53.5% |
| Stocks and contracts in progress | 3 | €19,633 | €4,421 | -€15,212 | -77.5% |
| Stocks | 30/36 | €19,633 | €4,421 | -€15,212 | -77.5% |
| Amounts receivable within one year | 40/41 | €3,168 | €1,813 | -€1,356 | -42.8% |
| Trade receivables | 40 | €3,168 | €1,813 | -€1,356 | -42.8% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €163,306 | €76,969 | -€86,337 | -52.9% |
| Deferred charges and accrued income | 490/1 | €3,179 | €4,781 | +€1,602 | +50.4% |
| Total equity and liabilities | 10/49 | €214,179 | €117,344 | -€96,835 | -45.2% |
| Equity | 10/15 | €59,070 | €42,160 | -€16,910 | -28.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,670 | €29,760 | -€16,910 | -36.2% |
| Amounts payable | 17/49 | €155,109 | €75,184 | -€79,925 | -51.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €153,457 | €73,626 | -€79,830 | -52.0% |
| Current portion of amounts payable after more than one year | 42 | €5,506 | €0 | -€5,506 | -100% |
| Trade debts | 44 | €85,096 | €21,505 | -€63,592 | -74.7% |
| Suppliers | 440/4 | €85,096 | €21,505 | -€63,592 | -74.7% |
| Taxes, remuneration and social security | 45 | €21,287 | €23,201 | +€1,914 | +9.0% |
| Taxes | 450/3 | €14,089 | €9,025 | -€5,064 | -35.9% |
| Remuneration and social security | 454/9 | €7,197 | €14,176 | +€6,978 | +97.0% |
| Other amounts payable | 47/48 | €41,568 | €28,921 | -€12,647 | -30.4% |
| Accrued charges and deferred income | 492/3 | €1,652 | €1,558 | -€95 | -5.7% |
| Turnover | 70 | €379,794 | - | -€379,794 | |
| Goods, raw materials, services and sundry goods | 60/61 | €265,093 | - | -€265,093 | |
| Remuneration, social security and pensions | 62 | €102,714 | €141,864 | +€39,150 | +38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,064 | €6,341 | -€13,724 | -68.4% |
| Other operating charges | 640/8 | €938 | €1,118 | +€180 | +19.2% |
| Gross operating margin | 9900 | €140,568 | €132,629 | -€7,939 | -5.6% |
| Operating profit (loss) | 9901 | €16,852 | -€16,693 | -€33,545 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -97.3% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -97.3% |
| Financial charges | 65/66B | €240 | €217 | -€22 | -9.4% |
| Recurring financial charges | 65 | €240 | €217 | -€22 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €16,621 | -€16,910 | -€33,531 | |
| Income taxes | 67/77 | €6,513 | - | -€6,513 | |
| Profit (loss) for the period | 9904 | €10,108 | -€16,910 | -€27,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,108 | -€16,910 | -€27,018 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.