Le Dressing de Mariam: 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.
Le Dressing de Mariam
Largest movements
- Cash -€33,336
down €33,336 (-47.0%), from €70,983 to €37,647
mainly Contributions, distributions and other (-€41,670) and Net result for the year (-€36,237)
- Tangible fixed assets -€8,573
down €8,573 (-5.2%), from €166,027 to €157,454
of which Land and buildings: -€4,425
- Profit (loss) carried forward -€76,237
down €76,237 (-67.1%), from €113,572 to €37,335
- Trade debts +€31,994
up €31,994 (+896%), from €3,572 to €35,566
- Tax, wage and social debts +€9,140
up €9,140 (+99.9%), from €9,148 to €18,288
of which Taxes: +€5,215
- Debts after one year -€7,857
down €7,857 (-5.6%), from €140,000 to €132,142
- Other debts +€3,704
up €3,704 (+58.9%), from €6,293 to €9,997
- Gross operating margin -€15,127
down €15,127, from €8,221 to -€6,906
- Staff costs +€8,848
up €8,848 (+4,729%), from €187 to €9,035
- Financial charges +€7,095
up €7,095 (+287%), from €2,473 to €9,569
- Depreciation +€5,276
up €5,276 (+105%), from €5,012 to €10,288
- Financial income -€539
down €539 (-20.3%), from €2,661 to €2,122
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 | €289,814 | €249,195 | -€40,619 | -14.0% |
| Fixed assets | 21/28 | €173,734 | €164,359 | -€9,375 | -5.4% |
| Intangible fixed assets | 21 | €7,222 | €6,720 | -€502 | -7.0% |
| Tangible fixed assets | 22/27 | €166,027 | €157,454 | -€8,573 | -5.2% |
| Land and buildings | 22 | €143,873 | €139,448 | -€4,425 | -3.1% |
| Plant, machinery and equipment | 23 | €6,693 | €6,277 | -€416 | -6.2% |
| Furniture and vehicles | 24 | €13,731 | €10,282 | -€3,449 | -25.1% |
| Other tangible fixed assets | 26 | €1,730 | €1,448 | -€283 | -16.3% |
| Financial fixed assets | 28 | €485 | €185 | -€300 | -61.9% |
| Current assets | 29/58 | €116,080 | €84,836 | -€31,244 | -26.9% |
| Stocks and contracts in progress | 3 | €4,504 | €5,094 | +€589 | +13.1% |
| Stocks | 30/36 | €4,504 | €5,094 | +€589 | +13.1% |
| Amounts receivable within one year | 40/41 | €39,435 | €41,620 | +€2,184 | +5.5% |
| Trade receivables | 40 | €1,147 | €41,620 | +€40,473 | +3,530% |
| Other amounts receivable | 41 | €38,289 | - | -€38,289 | |
| Cash at bank and in hand | 54/58 | €70,983 | €37,647 | -€33,336 | -47.0% |
| Deferred charges and accrued income | 490/1 | €1,157 | €476 | -€682 | -58.9% |
| Total equity and liabilities | 10/49 | €289,814 | €249,195 | -€40,619 | -14.0% |
| Equity | 10/15 | €123,252 | €45,345 | -€77,907 | -63.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,572 | €37,335 | -€76,237 | -67.1% |
| Investment grants | 15 | €6,679 | €5,010 | -€1,670 | -25.0% |
| Amounts payable | 17/49 | €166,563 | €203,850 | +€37,288 | +22.4% |
| Amounts payable after more than one year | 17 | €140,000 | €132,142 | -€7,857 | -5.6% |
| Financial debts | 170/4 | €140,000 | €132,142 | -€7,857 | -5.6% |
| Amounts payable within one year | 42/48 | €26,563 | €71,708 | +€45,145 | +170% |
| Current portion of amounts payable after more than one year | 42 | €7,550 | €7,857 | +€308 | +4.1% |
| Trade debts | 44 | €3,572 | €35,566 | +€31,994 | +896% |
| Suppliers | 440/4 | €3,572 | €35,566 | +€31,994 | +896% |
| Taxes, remuneration and social security | 45 | €9,148 | €18,288 | +€9,140 | +99.9% |
| Taxes | 450/3 | €6,691 | €11,907 | +€5,215 | +77.9% |
| Remuneration and social security | 454/9 | €2,457 | €6,381 | +€3,924 | +160% |
| Other amounts payable | 47/48 | €6,293 | €9,997 | +€3,704 | +58.9% |
| Remuneration, social security and pensions | 62 | €187 | €9,035 | +€8,848 | +4,729% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,012 | €10,288 | +€5,276 | +105% |
| Other operating charges | 640/8 | €2,067 | €2,433 | +€366 | +17.7% |
| Gross operating margin | 9900 | €8,221 | -€6,906 | -€15,127 | |
| Operating profit (loss) | 9901 | €955 | -€28,662 | -€29,617 | |
| Financial income | 75/76B | €2,661 | €2,122 | -€539 | -20.3% |
| Recurring financial income | 75 | €2,661 | €2,122 | -€539 | -20.3% |
| Financial charges | 65/66B | €2,473 | €9,569 | +€7,095 | +287% |
| Recurring financial charges | 65 | €2,473 | €9,569 | +€7,095 | +287% |
| Profit (loss) for the period before taxes | 9903 | €1,143 | -€36,109 | -€37,251 | |
| Income taxes | 67/77 | €178 | €128 | -€50 | -28.2% |
| Profit (loss) for the period | 9904 | €964 | -€36,237 | -€37,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €964 | -€36,237 | -€37,201 |
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 19 October 2026 via checked.be.