MAISON & ARTISAN: 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.
MAISON & ARTISAN
Largest movements
- Receivables within one year -€44,115
down €44,115 (-79.7%), from €55,353 to €11,238
of which Other amounts receivable: -€45,994
- Deferred charges and accrued income +€12,000
up €12,000 (+64.7%), from €18,538 to €30,538
- Other debts -€23,921
down €23,921 (-36.3%), from €65,812 to €41,891
- Short-term financial debts -€4,492
no longer reported in 2025 (was €4,492)
- Trade debts -€3,472
down €3,472 (-31.1%), from €11,169 to €7,697
- Turnover -€33,488
no longer reported in 2025 (was €33,488)
- Purchases and services -€32,571
no longer reported in 2025 (was €32,571)
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 | €100,182 | €68,104 | -€32,078 | -32.0% |
| Fixed assets | 21/28 | €24,792 | €24,792 | = | 0.0% |
| Tangible fixed assets | 22/27 | €752 | €752 | = | 0.0% |
| Furniture and vehicles | 24 | €752 | €752 | = | 0.0% |
| Financial fixed assets | 28 | €24,040 | €24,040 | = | 0.0% |
| Current assets | 29/58 | €75,391 | €43,313 | -€32,078 | -42.5% |
| Amounts receivable within one year | 40/41 | €55,353 | €11,238 | -€44,115 | -79.7% |
| Trade receivables | 40 | €6,621 | €8,500 | +€1,879 | +28.4% |
| Other amounts receivable | 41 | €48,731 | €2,738 | -€45,994 | -94.4% |
| Cash at bank and in hand | 54/58 | €1,500 | €1,537 | +€37 | +2.5% |
| Deferred charges and accrued income | 490/1 | €18,538 | €30,538 | +€12,000 | +64.7% |
| Total equity and liabilities | 10/49 | €100,182 | €68,104 | -€32,078 | -32.0% |
| Equity | 10/15 | €18,429 | €18,516 | +€88 | +0.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €16,429 | €16,516 | +€88 | +0.5% |
| Amounts payable | 17/49 | €81,754 | €49,588 | -€32,166 | -39.3% |
| Amounts payable within one year | 42/48 | €81,754 | €49,588 | -€32,166 | -39.3% |
| Financial debts | 43 | €4,492 | - | -€4,492 | |
| Credit institutions | 430/8 | €4,492 | - | -€4,492 | |
| Trade debts | 44 | €11,169 | €7,697 | -€3,472 | -31.1% |
| Suppliers | 440/4 | €11,169 | €7,697 | -€3,472 | -31.1% |
| Taxes, remuneration and social security | 45 | €280 | - | -€280 | |
| Taxes | 450/3 | €280 | - | -€280 | |
| Other amounts payable | 47/48 | €65,812 | €41,891 | -€23,921 | -36.3% |
| Turnover | 70 | €33,488 | - | -€33,488 | |
| Goods, raw materials, services and sundry goods | 60/61 | €32,571 | - | -€32,571 | |
| Gross operating margin | 9900 | €916 | €738 | -€179 | -19.5% |
| Operating profit (loss) | 9901 | €916 | €738 | -€179 | -19.5% |
| Financial charges | 65/66B | €488 | €650 | +€162 | +33.1% |
| Recurring financial charges | 65 | €488 | €650 | +€162 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €428 | €88 | -€340 | -79.5% |
| Profit (loss) for the period | 9904 | €428 | €88 | -€340 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €428 | €88 | -€340 | -79.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.