LE MAITRE RAMONEUR: 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 MAITRE RAMONEUR
Largest movements
- Tangible fixed assets -€19,628
down €19,628 (-23.1%), from €84,994 to €65,366
of which Furniture and vehicles: -€17,740
- Cash -€14,160
down €14,160 (-20.3%), from €69,810 to €55,650
mainly Other debts (-€28,000) and Investment in fixed assets (net) (-€11,893)
- Receivables within one year +€5,988
up €5,988 (+4.3%), from €137,817 to €143,805
of which Trade receivables: +€4,384
- Other debts -€28,000
down €28,000 (-60.9%), from €46,000 to €18,000
- Trade debts +€17,338
up €17,338 (+6,518%), from €266 to €17,604
- Tax, wage and social debts -€9,732
down €9,732 (-66.3%), from €14,682 to €4,950
of which Taxes: -€10,982
- Current portion of long-term debt -€8,480
down €8,480 (-41.0%), from €20,690 to €12,210
- Profit (loss) carried forward +€7,532
up €7,532 (+10.7%), from €70,367 to €77,899
- Gross operating margin -€35,136
down €35,136 (-39.0%), from €90,066 to €54,930
- Taxes -€12,745
down €12,745 (-73.0%), from €17,452 to €4,707
- Financial charges +€10,108
up €10,108 (+319%), from €3,170 to €13,278
- Financial income +€5,924
up €5,924 (+299%), from €1,980 to €7,904
- Other operating charges -€5,652
down €5,652 (-49.4%), from €11,448 to €5,796
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 | €293,820 | €266,280 | -€27,540 | -9.4% |
| Fixed assets | 21/28 | €84,994 | €65,366 | -€19,628 | -23.1% |
| Tangible fixed assets | 22/27 | €84,994 | €65,366 | -€19,628 | -23.1% |
| Plant, machinery and equipment | 23 | €9,660 | €8,460 | -€1,200 | -12.4% |
| Furniture and vehicles | 24 | €69,365 | €51,625 | -€17,740 | -25.6% |
| Other tangible fixed assets | 26 | €5,969 | €5,281 | -€688 | -11.5% |
| Current assets | 29/58 | €208,826 | €200,914 | -€7,912 | -3.8% |
| Amounts receivable within one year | 40/41 | €137,817 | €143,805 | +€5,988 | +4.3% |
| Trade receivables | 40 | €6,960 | €11,344 | +€4,384 | +63.0% |
| Other amounts receivable | 41 | €130,857 | €132,461 | +€1,604 | +1.2% |
| Cash at bank and in hand | 54/58 | €69,810 | €55,650 | -€14,160 | -20.3% |
| Deferred charges and accrued income | 490/1 | €1,199 | €1,460 | +€261 | +21.7% |
| Total equity and liabilities | 10/49 | €293,820 | €266,280 | -€27,540 | -9.4% |
| Equity | 10/15 | €82,767 | €90,299 | +€7,532 | +9.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,367 | €77,899 | +€7,532 | +10.7% |
| Amounts payable | 17/49 | €211,053 | €175,982 | -€35,071 | -16.6% |
| Amounts payable after more than one year | 17 | €6,197 | - | -€6,197 | |
| Financial debts | 170/4 | €6,197 | - | -€6,197 | |
| Amounts payable within one year | 42/48 | €204,856 | €175,982 | -€28,874 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €20,690 | €12,210 | -€8,480 | -41.0% |
| Financial debts | 43 | €123,218 | €123,218 | +€0 | 0.0% |
| Credit institutions | 430/8 | €123,218 | €123,218 | +€0 | 0.0% |
| Trade debts | 44 | €266 | €17,604 | +€17,338 | +6,518% |
| Suppliers | 440/4 | €266 | €17,604 | +€17,338 | +6,518% |
| Taxes, remuneration and social security | 45 | €14,682 | €4,950 | -€9,732 | -66.3% |
| Taxes | 450/3 | €12,682 | €1,700 | -€10,982 | -86.6% |
| Remuneration and social security | 454/9 | €2,000 | €3,250 | +€1,250 | +62.5% |
| Other amounts payable | 47/48 | €46,000 | €18,000 | -€28,000 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,999 | €31,521 | +€2,522 | +8.7% |
| Other operating charges | 640/8 | €11,448 | €5,796 | -€5,652 | -49.4% |
| Gross operating margin | 9900 | €90,066 | €54,930 | -€35,136 | -39.0% |
| Operating profit (loss) | 9901 | €49,619 | €17,613 | -€32,006 | -64.5% |
| Financial income | 75/76B | €1,980 | €7,904 | +€5,924 | +299% |
| Recurring financial income | 75 | €1,980 | €7,904 | +€5,924 | +299% |
| Financial charges | 65/66B | €3,170 | €13,278 | +€10,108 | +319% |
| Recurring financial charges | 65 | €3,170 | €13,278 | +€10,108 | +319% |
| Profit (loss) for the period before taxes | 9903 | €48,429 | €12,239 | -€36,190 | -74.7% |
| Income taxes | 67/77 | €17,452 | €4,707 | -€12,745 | -73.0% |
| Profit (loss) for the period | 9904 | €30,977 | €7,532 | -€23,445 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,977 | €7,532 | -€23,445 | -75.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.