MAISON CHARDON: 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 CHARDON
Largest movements
- Tangible fixed assets -€17,066
down €17,066 (-26.6%), from €64,265 to €47,199
of which Other tangible fixed assets: -€9,065
- Cash +€11,242
up €11,242 (+137%), from €8,230 to €19,472
mainly Debts after one year (+€50,919) and Depreciation (+€21,905)
- Intangible fixed assets -€2,400
down €2,400 (-21.8%), from €11,033 to €8,633
- Deferred charges and accrued income +€2,206
up €2,206, from €0 to €2,206
- Stocks and contracts +€1,947
up €1,947 (+19.2%), from €10,118 to €12,064
- Debts after one year +€50,919
up €50,919 (+176%), from €28,929 to €79,848
of which Other amounts payable: +€63,127
- Profit (loss) carried forward -€43,925
down €43,925 (-258%), from -€17,003 to -€60,928
- Trade debts -€11,110
down €11,110 (-27.1%), from €40,973 to €29,863
- Gross operating margin +€25,298
up €25,298 (+17.1%), from €148,325 to €173,623
- Financial charges +€5,742
up €5,742 (+133%), from €4,324 to €10,067
- Staff costs +€5,381
up €5,381 (+3.1%), from €175,626 to €181,007
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 | €103,871 | €100,561 | -€3,310 | -3.2% |
| Fixed assets | 21/28 | €81,638 | €62,172 | -€19,466 | -23.8% |
| Intangible fixed assets | 21 | €11,033 | €8,633 | -€2,400 | -21.8% |
| Tangible fixed assets | 22/27 | €64,265 | €47,199 | -€17,066 | -26.6% |
| Plant, machinery and equipment | 23 | €16,346 | €10,251 | -€6,095 | -37.3% |
| Furniture and vehicles | 24 | €11,926 | €10,021 | -€1,905 | -16.0% |
| Other tangible fixed assets | 26 | €35,993 | €26,927 | -€9,065 | -25.2% |
| Financial fixed assets | 28 | €6,340 | €6,340 | = | 0.0% |
| Current assets | 29/58 | €22,233 | €38,389 | +€16,156 | +72.7% |
| Stocks and contracts in progress | 3 | €10,118 | €12,064 | +€1,947 | +19.2% |
| Stocks | 30/36 | €10,118 | €12,064 | +€1,947 | +19.2% |
| Amounts receivable within one year | 40/41 | €3,885 | €4,646 | +€761 | +19.6% |
| Trade receivables | 40 | €776 | €352 | -€423 | -54.6% |
| Other amounts receivable | 41 | €3,109 | €4,294 | +€1,185 | +38.1% |
| Cash at bank and in hand | 54/58 | €8,230 | €19,472 | +€11,242 | +137% |
| Deferred charges and accrued income | 490/1 | €0 | €2,206 | +€2,206 | |
| Total equity and liabilities | 10/49 | €103,871 | €100,561 | -€3,310 | -3.2% |
| Equity | 10/15 | -€12,003 | -€55,928 | -€43,925 | -366% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,003 | -€60,928 | -€43,925 | -258% |
| Amounts payable | 17/49 | €115,874 | €156,490 | +€40,615 | +35.1% |
| Amounts payable after more than one year | 17 | €28,929 | €79,848 | +€50,919 | +176% |
| Financial debts | 170/4 | €13,103 | €895 | -€12,208 | -93.2% |
| Other amounts payable | 178/9 | €15,826 | €78,953 | +€63,127 | +399% |
| Amounts payable within one year | 42/48 | €86,945 | €76,642 | -€10,304 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €11,616 | €12,201 | +€586 | +5.0% |
| Trade debts | 44 | €40,973 | €29,863 | -€11,110 | -27.1% |
| Suppliers | 440/4 | €40,973 | €29,863 | -€11,110 | -27.1% |
| Taxes, remuneration and social security | 45 | €34,356 | €34,577 | +€220 | +0.6% |
| Taxes | 450/3 | €14,617 | €14,203 | -€414 | -2.8% |
| Remuneration and social security | 454/9 | €19,739 | €20,374 | +€635 | +3.2% |
| Remuneration, social security and pensions | 62 | €175,626 | €181,007 | +€5,381 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,510 | €21,905 | +€394 | +1.8% |
| Other operating charges | 640/8 | €3,392 | €4,640 | +€1,248 | +36.8% |
| Gross operating margin | 9900 | €148,325 | €173,623 | +€25,298 | +17.1% |
| Operating profit (loss) | 9901 | -€52,203 | -€33,929 | +€18,274 | +35.0% |
| Financial income | 75/76B | €216 | €71 | -€146 | -67.3% |
| Recurring financial income | 75 | €216 | €71 | -€146 | -67.3% |
| Financial charges | 65/66B | €4,324 | €10,067 | +€5,742 | +133% |
| Recurring financial charges | 65 | €4,324 | €10,067 | +€5,742 | +133% |
| Profit (loss) for the period before taxes | 9903 | -€56,312 | -€43,925 | +€12,386 | +22.0% |
| Profit (loss) for the period | 9904 | -€56,312 | -€43,925 | +€12,386 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,312 | -€43,925 | +€12,386 | +22.0% |
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.