La Maison de Manon: 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 Manon
Largest movements
- Current investments +€382,195
up €382,195 (+399%), from €95,816 to €478,012
- Tangible fixed assets -€309,246
down €309,246 (-20.6%), from €1.5m to €1.2m
of which Land and buildings: -€301,529
- Cash -€111,078
down €111,078 (-75.7%), from €146,771 to €35,694
mainly Current investments (-€382,195) and Debts after one year (-€102,131)
- Receivables within one year +€40,000
up €40,000 (+29.2%), from €136,969 to €176,969
- Debts after one year -€102,131
down €102,131 (-21.9%), from €466,327 to €364,196
- Reserves +€75,404
up €75,404 (+10.1%), from €747,675 to €823,079
of which Distributable reserves: +€100,630
- Tax, wage and social debts +€45,462
up €45,462 (+1,382%), from €3,290 to €48,752
- Gross operating margin +€155,001
up €155,001 (+286%), from €54,268 to €209,268
- Taxes +€47,486
up €47,486 (+1,245%), from €3,814 to €51,300
- Financial charges +€19,357
up €19,357 (+66.1%), from €29,282 to €48,639
- Depreciation -€11,344
down €11,344 (-18.5%), from €61,274 to €49,929
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 | €2,085,346 | €2,091,016 | +€5,670 | +0.3% |
| Fixed assets | 21/28 | €1,704,953 | €1,395,706 | -€309,246 | -18.1% |
| Tangible fixed assets | 22/27 | €1,503,938 | €1,194,691 | -€309,246 | -20.6% |
| Land and buildings | 22 | €1,332,093 | €1,030,564 | -€301,529 | -22.6% |
| Furniture and vehicles | 24 | €1,497 | €0 | -€1,497 | -100% |
| Other tangible fixed assets | 26 | €170,348 | €164,128 | -€6,220 | -3.7% |
| Financial fixed assets | 28 | €201,015 | €201,015 | = | 0.0% |
| Current assets | 29/58 | €380,393 | €695,310 | +€314,916 | +82.8% |
| Amounts receivable within one year | 40/41 | €136,969 | €176,969 | +€40,000 | +29.2% |
| Other amounts receivable | 41 | €136,969 | €176,969 | +€40,000 | +29.2% |
| Current investments | 50/53 | €95,816 | €478,012 | +€382,195 | +399% |
| Cash at bank and in hand | 54/58 | €146,771 | €35,694 | -€111,078 | -75.7% |
| Deferred charges and accrued income | 490/1 | €837 | €4,636 | +€3,799 | +454% |
| Total equity and liabilities | 10/49 | €2,085,346 | €2,091,016 | +€5,670 | +0.3% |
| Equity | 10/15 | €923,444 | €998,848 | +€75,404 | +8.2% |
| Contributions | 10/11 | €175,769 | €175,769 | = | 0.0% |
| Capital | 10 | €175,769 | €175,769 | = | 0.0% |
| Issued capital | 100 | €175,769 | €175,769 | = | 0.0% |
| Reserves | 13 | €747,675 | €823,079 | +€75,404 | +10.1% |
| Non-distributable reserves | 130/1 | €10,527 | €10,527 | = | 0.0% |
| Legal reserve | 130 | €10,527 | €10,527 | = | 0.0% |
| Tax-exempt reserves | 132 | €621,421 | €596,195 | -€25,226 | -4.1% |
| Distributable reserves | 133 | €115,727 | €216,356 | +€100,630 | +87.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €319,984 | €306,994 | -€12,989 | -4.1% |
| Deferred taxes | 168 | €319,984 | €306,994 | -€12,989 | -4.1% |
| Amounts payable | 17/49 | €841,918 | €785,174 | -€56,744 | -6.7% |
| Amounts payable after more than one year | 17 | €466,327 | €364,196 | -€102,131 | -21.9% |
| Financial debts | 170/4 | €466,327 | €364,196 | -€102,131 | -21.9% |
| Amounts payable within one year | 42/48 | €356,766 | €399,397 | +€42,631 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €108,649 | €102,131 | -€6,518 | -6.0% |
| Financial debts | 43 | - | €71 | +€71 | |
| Credit institutions | 430/8 | - | €71 | +€71 | |
| Trade debts | 44 | €9,793 | €1,601 | -€8,191 | -83.6% |
| Suppliers | 440/4 | €9,793 | €1,601 | -€8,191 | -83.6% |
| Taxes, remuneration and social security | 45 | €3,290 | €48,752 | +€45,462 | +1,382% |
| Taxes | 450/3 | €3,290 | €48,752 | +€45,462 | +1,382% |
| Other amounts payable | 47/48 | €235,034 | €246,841 | +€11,807 | +5.0% |
| Accrued charges and deferred income | 492/3 | €18,826 | €21,581 | +€2,755 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,274 | €49,929 | -€11,344 | -18.5% |
| Other operating charges | 640/8 | €4,741 | €5,478 | +€737 | +15.5% |
| Gross operating margin | 9900 | €54,268 | €209,268 | +€155,001 | +286% |
| Operating profit (loss) | 9901 | -€11,747 | €153,861 | +€165,608 | |
| Financial income | 75/76B | €7,954 | €8,493 | +€540 | +6.8% |
| Recurring financial income | 75 | €7,954 | €8,493 | +€540 | +6.8% |
| Financial charges | 65/66B | €29,282 | €48,639 | +€19,357 | +66.1% |
| Recurring financial charges | 65 | €29,282 | €48,639 | +€19,357 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | -€33,076 | €113,715 | +€146,790 | |
| Transfer from deferred taxes | 780 | €15,201 | €12,989 | -€2,211 | -14.5% |
| Income taxes | 67/77 | €3,814 | €51,300 | +€47,486 | +1,245% |
| Profit (loss) for the period | 9904 | -€21,689 | €75,404 | +€97,093 | |
| Transfer from tax-exempt reserves | 789 | €29,520 | €25,226 | -€4,295 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,832 | €100,630 | +€92,798 | +1,185% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.