Maison Barbaix: 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 Barbaix
Largest movements
- Stocks and contracts -€66,856
down €66,856 (-21.1%), from €317,012 to €250,157
- Tangible fixed assets -€29,128
down €29,128 (-21.4%), from €135,918 to €106,791
- Cash +€26,542
up €26,542 (+515%), from €5,159 to €31,700
mainly Stocks and contracts (+€66,856) and Depreciation (+€32,628)
- Trade debts -€63,235
no longer reported in 2025 (was €63,235)
- Debts after one year -€24,159
down €24,159 (-7.8%), from €310,507 to €286,348
of which Financial debts: -€24,159
- Profit (loss) carried forward +€20,133
up €20,133 (+33.1%), from €60,748 to €80,880
- Tax, wage and social debts -€11,851
down €11,851 (-21.7%), from €54,704 to €42,853
of which Taxes: -€12,037
- Other debts +€7,625
up €7,625 (+1,045%), from €730 to €8,355
- Gross operating margin +€26,679
up €26,679 (+16.7%), from €160,175 to €186,854
- Staff costs +€10,018
up €10,018 (+10.6%), from €94,845 to €104,863
- Financial charges +€5,624
up €5,624 (+86.3%), from €6,516 to €12,140
- Depreciation +€3,557
up €3,557 (+12.2%), from €29,071 to €32,628
- Other operating charges +€2,533
up €2,533 (+30.8%), from €8,212 to €10,745
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 | €521,834 | €447,595 | -€74,239 | -14.2% |
| Fixed assets | 21/28 | €136,200 | €107,073 | -€29,128 | -21.4% |
| Tangible fixed assets | 22/27 | €135,918 | €106,791 | -€29,128 | -21.4% |
| Land and buildings | 22 | €55,012 | €48,947 | -€6,065 | -11.0% |
| Plant, machinery and equipment | 23 | €50,668 | €38,375 | -€12,292 | -24.3% |
| Furniture and vehicles | 24 | €30,239 | €19,468 | -€10,770 | -35.6% |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €385,634 | €340,522 | -€45,111 | -11.7% |
| Stocks and contracts in progress | 3 | €317,012 | €250,157 | -€66,856 | -21.1% |
| Stocks | 30/36 | €317,012 | €250,157 | -€66,856 | -21.1% |
| Amounts receivable within one year | 40/41 | €60,136 | €58,665 | -€1,471 | -2.4% |
| Trade receivables | 40 | €60,136 | €33,881 | -€26,255 | -43.7% |
| Other amounts receivable | 41 | - | €24,784 | +€24,784 | |
| Cash at bank and in hand | 54/58 | €5,159 | €31,700 | +€26,542 | +515% |
| Deferred charges and accrued income | 490/1 | €3,327 | - | -€3,327 | |
| Total equity and liabilities | 10/49 | €521,834 | €447,595 | -€74,239 | -14.2% |
| Equity | 10/15 | €65,748 | €85,880 | +€20,133 | +30.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €60,748 | €80,880 | +€20,133 | +33.1% |
| Amounts payable | 17/49 | €456,086 | €361,715 | -€94,372 | -20.7% |
| Amounts payable after more than one year | 17 | €310,507 | €286,348 | -€24,159 | -7.8% |
| Financial debts | 170/4 | €170,507 | €146,348 | -€24,159 | -14.2% |
| Other amounts payable | 178/9 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €141,879 | €75,367 | -€66,512 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €23,210 | €24,159 | +€949 | +4.1% |
| Trade debts | 44 | €63,235 | - | -€63,235 | |
| Suppliers | 440/4 | €63,235 | - | -€63,235 | |
| Taxes, remuneration and social security | 45 | €54,704 | €42,853 | -€11,851 | -21.7% |
| Taxes | 450/3 | €42,655 | €30,618 | -€12,037 | -28.2% |
| Remuneration and social security | 454/9 | €12,049 | €12,235 | +€185 | +1.5% |
| Other amounts payable | 47/48 | €730 | €8,355 | +€7,625 | +1,045% |
| Accrued charges and deferred income | 492/3 | €3,700 | - | -€3,700 | |
| Remuneration, social security and pensions | 62 | €94,845 | €104,863 | +€10,018 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,071 | €32,628 | +€3,557 | +12.2% |
| Other operating charges | 640/8 | €8,212 | €10,745 | +€2,533 | +30.8% |
| Gross operating margin | 9900 | €160,175 | €186,854 | +€26,679 | +16.7% |
| Operating profit (loss) | 9901 | €28,047 | €38,618 | +€10,571 | +37.7% |
| Financial income | 75/76B | €818 | €13 | -€806 | -98.5% |
| Recurring financial income | 75 | €818 | €13 | -€806 | -98.5% |
| Financial charges | 65/66B | €6,516 | €12,140 | +€5,624 | +86.3% |
| Recurring financial charges | 65 | €6,516 | €12,140 | +€5,624 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | €22,349 | €26,491 | +€4,141 | +18.5% |
| Income taxes | 67/77 | €4,335 | €6,358 | +€2,022 | +46.6% |
| Profit (loss) for the period | 9904 | €18,014 | €20,133 | +€2,119 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,014 | €20,133 | +€2,119 | +11.8% |
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 14 October 2026 via checked.be.