MAISON DELPORTE: 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.
MAISON DELPORTE
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year -€20,861
down €20,861 (-71.9%), from €29,032 to €8,171
of which Other amounts receivable: -€12,914
- Cash +€20,693
up €20,693 (+18.9%), from €109,458 to €130,151
mainly Other debts (+€103,751) and Depreciation (+€35,397)
- Tangible fixed assets -€15,277
down €15,277 (-4.9%), from €313,071 to €297,794
of which Land and buildings: -€14,450
- Intangible fixed assets -€13,000
down €13,000 (-14.8%), from €87,750 to €74,750
- Other debts +€103,751
up €103,751 (+48.6%), from €213,357 to €317,108
- Profit (loss) carried forward -€93,618
no longer reported in 2025 (was €93,618)
- Debts after one year -€24,807
down €24,807 (-8.9%), from €277,878 to €253,072
- Tax, wage and social debts +€20,920
up €20,920 (+114.2%), from €18,324 to €39,243
of which Taxes: +€20,646
- Trade debts +€15,952
up €15,952 (+31.9%), from €49,950 to €65,902
- Gross operating margin -€56,589
down €56,589 (-29.7%), from €190,538 to €133,948
- Staff costs +€18,163
up €18,163 (+55.3%), from €32,855 to €51,018
- Taxes -€14,422
down €14,422 (-63.3%), from €22,781 to €8,359
- Financial charges -€1,957
down €1,957 (-20.2%), from €9,710 to €7,753
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €699,590 | €727,456 | +€27,866 | +4.0% |
| Fixed assets | 21/28 | €401,001 | €372,724 | -€28,277 | -7.1% |
| Intangible fixed assets | 21 | €87,750 | €74,750 | -€13,000 | -14.8% |
| Tangible fixed assets | 22/27 | €313,071 | €297,794 | -€15,277 | -4.9% |
| Land and buildings | 22 | €293,038 | €278,588 | -€14,450 | -4.9% |
| Plant, machinery and equipment | 23 | €17,115 | €12,405 | -€4,710 | -27.5% |
| Furniture and vehicles | 24 | €2,918 | €6,801 | +€3,883 | +133.1% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €298,589 | €354,733 | +€56,144 | +18.8% |
| Stocks and contracts in progress | 3 | €147,541 | €153,460 | +€5,918 | +4.0% |
| Stocks | 30/36 | €147,541 | €153,460 | +€5,918 | +4.0% |
| Amounts receivable within one year | 40/41 | €29,032 | €8,171 | -€20,861 | -71.9% |
| Trade receivables | 40 | €9,226 | €1,279 | -€7,947 | -86.1% |
| Other amounts receivable | 41 | €19,806 | €6,892 | -€12,914 | -65.2% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €109,458 | €130,151 | +€20,693 | +18.9% |
| Deferred charges and accrued income | 490/1 | €12,557 | €12,951 | +€394 | +3.1% |
| Total equity and liabilities | 10/49 | €699,590 | €727,456 | +€27,866 | +4.0% |
| Equity | 10/15 | €113,618 | €20,000 | -€93,618 | -82.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,618 | - | -€93,618 | |
| Amounts payable | 17/49 | €585,971 | €707,456 | +€121,485 | +20.7% |
| Amounts payable after more than one year | 17 | €277,878 | €253,072 | -€24,807 | -8.9% |
| Financial debts | 170/4 | €277,878 | €253,072 | -€24,807 | -8.9% |
| Amounts payable within one year | 42/48 | €308,093 | €454,385 | +€146,292 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €26,463 | €32,131 | +€5,668 | +21.4% |
| Trade debts | 44 | €49,950 | €65,902 | +€15,952 | +31.9% |
| Suppliers | 440/4 | €49,950 | €65,902 | +€15,952 | +31.9% |
| Taxes, remuneration and social security | 45 | €18,324 | €39,243 | +€20,920 | +114.2% |
| Taxes | 450/3 | €10,573 | €31,219 | +€20,646 | +195.3% |
| Remuneration and social security | 454/9 | €7,751 | €8,025 | +€273 | +3.5% |
| Other amounts payable | 47/48 | €213,357 | €317,108 | +€103,751 | +48.6% |
| Remuneration, social security and pensions | 62 | €32,855 | €51,018 | +€18,163 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,091 | €35,397 | -€1,694 | -4.6% |
| Other operating charges | 640/8 | €2,500 | €2,212 | -€289 | -11.5% |
| Gross operating margin | 9900 | €190,538 | €133,948 | -€56,589 | -29.7% |
| Operating profit (loss) | 9901 | €118,091 | €45,322 | -€72,769 | -61.6% |
| Financial income | 75/76B | €580 | €812 | +€231 | +39.9% |
| Recurring financial income | 75 | €580 | €812 | +€231 | +39.9% |
| Financial charges | 65/66B | €9,710 | €7,753 | -€1,957 | -20.2% |
| Recurring financial charges | 65 | €9,710 | €7,753 | -€1,957 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €108,961 | €38,380 | -€70,580 | -64.8% |
| Income taxes | 67/77 | €22,781 | €8,359 | -€14,422 | -63.3% |
| Profit (loss) for the period | 9904 | €86,180 | €30,021 | -€56,159 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,180 | €30,021 | -€56,159 | -65.2% |
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 8 October 2026 via checked.be.