Maison 1895: 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.
What changed
Maison 1895
NACE 11.020, Manufacture of beverages
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€32,478
2025 · -€27,445+€59,923
Equity
€115,933
2025 · €83,455+€32,478
Cash
€163,340
2025 · €228,849-€65,509
Balance sheet total
€5.2m
2025 · €4.8m+€412,832
Largest movements
Assets
- Receivables within one year +€231,718
up €231,718 (+10.4%), from €2.2m to €2.5m
of which Trade receivables: +€275,444
- Stocks and contracts +€115,041
up €115,041 (+6.1%), from €1.9m to €2.0m
- Tangible fixed assets +€102,594
up €102,594 (+100%), from €102,209 to €204,803
of which Furniture and vehicles: +€106,592
- Cash -€65,509
down €65,509 (-28.6%), from €228,849 to €163,340
mainly Receivables within one year (-€231,718) and Investment in fixed assets (net) (-€210,557)
Equity and liabilities
- Short-term financial debts +€250,000
up €250,000 (+16.7%), from €1.5m to €1.8m
- Trade debts +€163,309
up €163,309 (+5.9%), from €2.8m to €2.9m
Income statement
- Goods and materials -€216,864
down €216,864 (-2.0%), from €11.1m to €10.8m
of which Purchases: -€112,843
From the 2025 result to the 2026 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.
Result 2025
-€27,445
Turnover
-€30,234
Other operating income
-€164,851
Goods and materials
+€216,864
Services and other goods
+€8,218
Staff costs
+€6,099
Depreciation
+€91,583
Other operating charges
-€62,296
Financial income
+€1,562
Financial charges
-€21,659
Taxes
+€14,638
Result 2026
€32,478
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€117,770
Investment
-€210,557
Financing
+€262,818
Cash 2025
€228,849
From operations (derived)
-€117,770
Net result for the year
+€32,478
Depreciation
+€110,459
Stocks and contracts
-€115,041
Receivables within one year
-€231,718
Deferred charges and accrued income
-€31,484
Trade debts
+€163,309
Tax, wage and social debts
-€23,525
Other debts
-€1,465
Accrued charges and deferred income
-€20,783
Investment (derived)
-€210,557
Investment in fixed assets (net)
-€210,557
Financing
+€262,818
Debts after one year
+€4,353
Current portion of long-term debt
+€8,464
Short-term financial debts
+€250,000
Cash 2026
€163,340
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,805,792 | €5,218,624 | +€412,832 | +8.6% |
| Fixed assets | 21/28 | €154,115 | €254,213 | +€100,097 | +64.9% |
| Intangible fixed assets | 21 | €38,586 | €36,089 | -€2,497 | -6.5% |
| Tangible fixed assets | 22/27 | €102,209 | €204,803 | +€102,594 | +100% |
| Plant, machinery and equipment | 23 | €5,524 | €1,527 | -€3,997 | -72.4% |
| Furniture and vehicles | 24 | €96,685 | €203,277 | +€106,592 | +110% |
| Financial fixed assets | 28 | €13,320 | €13,320 | = | 0.0% |
| Other financial fixed assets | 284/8 | €13,320 | €13,320 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €13,320 | €13,320 | = | 0.0% |
| Current assets | 29/58 | €4,651,677 | €4,964,411 | +€312,735 | +6.7% |
| Amounts receivable after more than one year | 29 | €230,000 | €230,000 | = | 0.0% |
| Other amounts receivable | 291 | €230,000 | €230,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,887,497 | €2,002,538 | +€115,041 | +6.1% |
| Stocks | 30/36 | €1,887,497 | €2,002,538 | +€115,041 | +6.1% |
| Raw materials and consumables | 30/31 | €344,300 | €286,519 | -€57,781 | -16.8% |
| Goods purchased for resale | 34 | €1,543,197 | €1,716,019 | +€172,823 | +11.2% |
| Amounts receivable within one year | 40/41 | €2,223,076 | €2,454,794 | +€231,718 | +10.4% |
| Trade receivables | 40 | €1,862,670 | €2,138,115 | +€275,444 | +14.8% |
| Other amounts receivable | 41 | €360,406 | €316,679 | -€43,726 | -12.1% |
| Cash at bank and in hand | 54/58 | €228,849 | €163,340 | -€65,509 | -28.6% |
| Deferred charges and accrued income | 490/1 | €82,255 | €113,739 | +€31,484 | +38.3% |
| Total equity and liabilities | 10/49 | €4,805,792 | €5,218,624 | +€412,832 | +8.6% |
| Equity | 10/15 | €83,455 | €115,933 | +€32,478 | +38.9% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Capital | 10 | €550,000 | €550,000 | = | 0.0% |
| Issued capital | 100 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€486,545 | -€454,067 | +€32,478 | +6.7% |
| Amounts payable | 17/49 | €4,722,337 | €5,102,691 | +€380,354 | +8.1% |
| Amounts payable after more than one year | 17 | €115,000 | €119,353 | +€4,353 | +3.8% |
| Financial debts | 170/4 | - | €4,353 | +€4,353 | |
| Credit institutions | 173 | - | €4,353 | +€4,353 | |
| Other amounts payable | 178/9 | €115,000 | €115,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,462,812 | €4,859,595 | +€396,783 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,464 | +€8,464 | |
| Financial debts | 43 | €1,500,000 | €1,750,000 | +€250,000 | +16.7% |
| Credit institutions | 430/8 | €1,500,000 | €1,750,000 | +€250,000 | +16.7% |
| Trade debts | 44 | €2,766,198 | €2,929,507 | +€163,309 | +5.9% |
| Suppliers | 440/4 | €2,766,198 | €2,929,507 | +€163,309 | +5.9% |
| Taxes, remuneration and social security | 45 | €195,149 | €171,624 | -€23,525 | -12.1% |
| Taxes | 450/3 | €30,522 | €13,431 | -€17,091 | -56.0% |
| Remuneration and social security | 454/9 | €164,627 | €158,192 | -€6,434 | -3.9% |
| Other amounts payable | 47/48 | €1,465 | - | -€1,465 | |
| Accrued charges and deferred income | 492/3 | €144,526 | €123,743 | -€20,783 | -14.4% |
| Operating income | 70/76A | €17,266,798 | €17,071,713 | -€195,085 | -1.1% |
| Turnover | 70 | €16,842,401 | €16,812,166 | -€30,234 | -0.2% |
| Other operating income | 74 | €424,397 | €259,547 | -€164,851 | -38.8% |
| Operating charges | 60/66A | €17,099,571 | €16,839,104 | -€260,467 | -1.5% |
| Goods for resale, raw materials and consumables | 60 | €11,054,936 | €10,838,073 | -€216,864 | -2.0% |
| Purchases | 600/8 | €11,065,957 | €10,953,114 | -€112,843 | -1.0% |
| Change in stocks: decrease (increase) | 609 | -€11,020 | -€115,041 | -€104,021 | -944% |
| Services and other goods | 61 | €4,547,621 | €4,539,402 | -€8,218 | -0.2% |
| Remuneration, social security and pensions | 62 | €1,286,458 | €1,280,360 | -€6,099 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,042 | €110,459 | -€91,583 | -45.3% |
| Other operating charges | 640/8 | €8,514 | €70,810 | +€62,296 | +732% |
| Operating profit (loss) | 9901 | €167,227 | €232,608 | +€65,382 | +39.1% |
| Financial income | 75/76B | €14,459 | €16,021 | +€1,562 | +10.8% |
| Recurring financial income | 75 | €14,459 | €16,021 | +€1,562 | +10.8% |
| Income from current assets | 751 | €1,823 | €5,672 | +€3,849 | +211% |
| Other financial income | 752/9 | €12,636 | €10,349 | -€2,287 | -18.1% |
| Financial charges | 65/66B | €142,653 | €164,312 | +€21,659 | +15.2% |
| Recurring financial charges | 65 | €142,653 | €164,312 | +€21,659 | +15.2% |
| Debt charges | 650 | €85,301 | €74,304 | -€10,997 | -12.9% |
| Other financial charges | 652/9 | €57,353 | €90,008 | +€32,656 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €39,032 | €84,317 | +€45,285 | +116% |
| Income taxes | 67/77 | €66,477 | €51,839 | -€14,638 | -22.0% |
| Taxes | 670/3 | €66,477 | €51,839 | -€14,638 | -22.0% |
| Profit (loss) for the period | 9904 | -€27,445 | €32,478 | +€59,923 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,445 | €32,478 | +€59,923 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.