MAISON D: what changed
Two fiscal 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 D
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€153,436
2024 · €156,694-€3,258
Equity
€1.1m
2024 · €932,420+€124,203
Cash
€181,935
2024 · €165,061+€16,874
Balance sheet total
€1.2m
2024 · €1.1m+€61,671
Largest movements
Assets
- Current investments +€25,000
up €25,000 (+6.7%), from €375,122 to €400,122
- Cash +€16,874
up €16,874 (+10.2%), from €165,061 to €181,935
mainly Net result for the year (+€153,436) and Depreciation (+€73,328)
Equity and liabilities
- Reserves +€124,203
up €124,203 (+15.0%), from €826,861 to €951,065
- Tax, wage and social debts -€32,960
down €32,960 (-29.5%), from €111,704 to €78,744
of which Taxes: -€36,837
- Trade debts -€21,353
down €21,353 (-45.7%), from €46,744 to €25,391
Income statement
- Gross operating margin +€49,350
up €49,350 (+8.2%), from €599,592 to €648,942
- Staff costs +€25,360
up €25,360 (+7.7%), from €328,045 to €353,404
- Depreciation +€18,896
up €18,896 (+34.7%), from €54,432 to €73,328
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.
Result 2024
€156,694
Gross operating margin
+€49,350
Staff costs
-€25,360
Depreciation
-€18,896
Other operating charges
-€752
Other operating items
+€660
Financial income
-€4,612
Financial charges
-€999
Taxes
-€2,649
Result 2025
€153,436
Cash bridge derived
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.
From operations
+€158,976
Investment
-€102,869
Financing
-€39,232
Cash 2024
€165,061
From operations (derived)
+€158,976
Net result for the year
+€153,436
Depreciation
+€73,328
Stocks and contracts
+€500
Receivables within one year
-€6,607
Deferred charges and accrued income
-€9,149
Trade debts
-€21,353
Tax, wage and social debts
-€32,960
Other debts
+€1,519
Accrued charges and deferred income
+€262
Investment (derived)
-€102,869
Investment in fixed assets (net)
-€77,869
Current investments
-€25,000
Financing
-€39,232
Debts after one year
-€6,666
Current portion of long-term debt
-€3,334
Contributions, distributions and other
-€29,232
Cash 2025
€181,935
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,110,430 | €1,172,101 | +€61,671 | +5.6% |
| Fixed assets | 21/28 | €440,309 | €444,851 | +€4,541 | +1.0% |
| Tangible fixed assets | 22/27 | €439,309 | €443,850 | +€4,541 | +1.0% |
| Land and buildings | 22 | €322,878 | €270,134 | -€52,744 | -16.3% |
| Plant, machinery and equipment | 23 | €19,147 | €26,186 | +€7,039 | +36.8% |
| Furniture and vehicles | 24 | €85,759 | €136,005 | +€50,246 | +58.6% |
| Other tangible fixed assets | 26 | €11,525 | €11,525 | = | 0.0% |
| Financial fixed assets | 28 | €1,001 | €1,001 | = | 0.0% |
| Current assets | 29/58 | €670,121 | €727,250 | +€57,130 | +8.5% |
| Stocks and contracts in progress | 3 | €93,500 | €93,000 | -€500 | -0.5% |
| Stocks | 30/36 | €93,500 | €93,000 | -€500 | -0.5% |
| Amounts receivable within one year | 40/41 | €24,497 | €31,105 | +€6,607 | +27.0% |
| Trade receivables | 40 | €13,841 | €16,377 | +€2,537 | +18.3% |
| Other amounts receivable | 41 | €10,657 | €14,727 | +€4,070 | +38.2% |
| Current investments | 50/53 | €375,122 | €400,122 | +€25,000 | +6.7% |
| Cash at bank and in hand | 54/58 | €165,061 | €181,935 | +€16,874 | +10.2% |
| Deferred charges and accrued income | 490/1 | €11,940 | €21,089 | +€9,149 | +76.6% |
| Total equity and liabilities | 10/49 | €1,110,430 | €1,172,101 | +€61,671 | +5.6% |
| Equity | 10/15 | €932,420 | €1,056,624 | +€124,203 | +13.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €826,861 | €951,065 | +€124,203 | +15.0% |
| Distributable reserves | 133 | €826,861 | €951,065 | +€124,203 | +15.0% |
| Profit (loss) carried forward | 14 | €5,559 | €5,559 | = | 0.0% |
| Amounts payable | 17/49 | €178,010 | €115,478 | -€62,533 | -35.1% |
| Amounts payable after more than one year | 17 | €6,666 | €0 | -€6,666 | -100.0% |
| Financial debts | 170/4 | €6,666 | €0 | -€6,666 | -100.0% |
| Amounts payable within one year | 42/48 | €168,920 | €112,791 | -€56,129 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €6,666 | -€3,334 | -33.3% |
| Trade debts | 44 | €46,744 | €25,391 | -€21,353 | -45.7% |
| Suppliers | 440/4 | €46,744 | €25,391 | -€21,353 | -45.7% |
| Taxes, remuneration and social security | 45 | €111,704 | €78,744 | -€32,960 | -29.5% |
| Taxes | 450/3 | €83,477 | €46,640 | -€36,837 | -44.1% |
| Remuneration and social security | 454/9 | €28,227 | €32,103 | +€3,877 | +13.7% |
| Other amounts payable | 47/48 | €472 | €1,991 | +€1,519 | +321.8% |
| Accrued charges and deferred income | 492/3 | €2,424 | €2,686 | +€262 | +10.8% |
| Non-recurring operating income | 76A | €5,139 | €7,977 | +€2,838 | +55.2% |
| Remuneration, social security and pensions | 62 | €328,045 | €353,404 | +€25,360 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,432 | €73,328 | +€18,896 | +34.7% |
| Other operating charges | 640/8 | €2,771 | €3,523 | +€752 | +27.1% |
| Non-recurring operating charges | 66A | €660 | €0 | -€660 | -100.0% |
| Gross operating margin | 9900 | €599,592 | €648,942 | +€49,350 | +8.2% |
| Operating profit (loss) | 9901 | €213,685 | €218,687 | +€5,002 | +2.3% |
| Financial income | 75/76B | €14,419 | €9,808 | -€4,612 | -32.0% |
| Recurring financial income | 75 | €14,419 | €9,808 | -€4,612 | -32.0% |
| Financial charges | 65/66B | €6,972 | €7,972 | +€999 | +14.3% |
| Recurring financial charges | 65 | €6,972 | €7,972 | +€999 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €221,133 | €220,523 | -€609 | -0.3% |
| Income taxes | 67/77 | €64,439 | €67,088 | +€2,649 | +4.1% |
| Profit (loss) for the period | 9904 | €156,694 | €153,436 | -€3,258 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €156,694 | €153,436 | -€3,258 | -2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.