MAISON DEPARIS: 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 DEPARIS
Largest movements
- Stocks and contracts +€9,012
up €9,012 (+7.1%), from €127,676 to €136,688
- Tangible fixed assets -€6,301
down €6,301 (-4.2%), from €149,042 to €142,741
of which Plant, machinery and equipment: -€3,293
- Cash +€5,636
up €5,636 (+55.5%), from €10,160 to €15,796
mainly Trade debts (+€19,559) and Net result for the year (+€14,811)
- Receivables within one year +€5,051
up €5,051 (+108%), from €4,669 to €9,720
- Trade debts +€19,559
up €19,559 (+53.0%), from €36,873 to €56,432
- Profit (loss) carried forward +€14,810
up €14,810 (+72.6%), from €20,392 to €35,202
- Debts after one year -€12,000
down €12,000 (-14.7%), from €81,728 to €69,728
- Short-term financial debts -€6,455
down €6,455 (-100%), from €6,455 to €0
- Current portion of long-term debt -€5,855
down €5,855 (-100%), from €5,855 to €0
- Staff costs -€17,758
down €17,758 (-37.3%), from €47,558 to €29,800
- Gross operating margin +€10,239
up €10,239 (+14.7%), from €69,616 to €79,855
- Financial charges +€6,990
up €6,990 (+273%), from €2,556 to €9,546
- Taxes +€2,280
new in 2025: €2,280
- Other operating charges -€1,421
down €1,421 (-9.2%), from €15,384 to €13,963
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 | €293,675 | €306,216 | +€12,541 | +4.3% |
| Fixed assets | 21/28 | €149,042 | €142,741 | -€6,301 | -4.2% |
| Tangible fixed assets | 22/27 | €149,042 | €142,741 | -€6,301 | -4.2% |
| Land and buildings | 22 | €109,646 | €106,638 | -€3,008 | -2.7% |
| Plant, machinery and equipment | 23 | €39,396 | €36,103 | -€3,293 | -8.4% |
| Current assets | 29/58 | €144,633 | €163,475 | +€18,842 | +13.0% |
| Stocks and contracts in progress | 3 | €127,676 | €136,688 | +€9,012 | +7.1% |
| Stocks | 30/36 | €127,676 | €136,688 | +€9,012 | +7.1% |
| Amounts receivable within one year | 40/41 | €4,669 | €9,720 | +€5,051 | +108% |
| Trade receivables | 40 | €4,669 | €9,720 | +€5,051 | +108% |
| Cash at bank and in hand | 54/58 | €10,160 | €15,796 | +€5,636 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,128 | €1,271 | -€857 | -40.3% |
| Total equity and liabilities | 10/49 | €293,675 | €306,216 | +€12,541 | +4.3% |
| Equity | 10/15 | €142,892 | €157,702 | +€14,810 | +10.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €47,500 | €47,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,392 | €35,202 | +€14,810 | +72.6% |
| Amounts payable | 17/49 | €150,783 | €148,514 | -€2,269 | -1.5% |
| Amounts payable after more than one year | 17 | €81,728 | €69,728 | -€12,000 | -14.7% |
| Other amounts payable | 178/9 | €81,728 | €69,728 | -€12,000 | -14.7% |
| Amounts payable within one year | 42/48 | €69,055 | €78,786 | +€9,731 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €5,855 | €0 | -€5,855 | -100% |
| Financial debts | 43 | €6,455 | €0 | -€6,455 | -100% |
| Credit institutions | 430/8 | €6,455 | €0 | -€6,455 | -100% |
| Trade debts | 44 | €36,873 | €56,432 | +€19,559 | +53.0% |
| Suppliers | 440/4 | €36,873 | €56,432 | +€19,559 | +53.0% |
| Taxes, remuneration and social security | 45 | €17,891 | €15,314 | -€2,577 | -14.4% |
| Taxes | 450/3 | €6,532 | €8,202 | +€1,670 | +25.6% |
| Remuneration and social security | 454/9 | €11,359 | €7,112 | -€4,247 | -37.4% |
| Other amounts payable | 47/48 | €1,981 | €7,040 | +€5,059 | +255% |
| Remuneration, social security and pensions | 62 | €47,558 | €29,800 | -€17,758 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,538 | €9,520 | -€1,018 | -9.7% |
| Other operating charges | 640/8 | €15,384 | €13,963 | -€1,421 | -9.2% |
| Gross operating margin | 9900 | €69,616 | €79,855 | +€10,239 | +14.7% |
| Operating profit (loss) | 9901 | -€3,864 | €26,573 | +€30,437 | |
| Financial income | 75/76B | €61 | €65 | +€4 | +5.8% |
| Recurring financial income | 75 | €61 | €65 | +€4 | +5.8% |
| Financial charges | 65/66B | €2,556 | €9,546 | +€6,990 | +273% |
| Recurring financial charges | 65 | €2,556 | €9,546 | +€6,990 | +273% |
| Profit (loss) for the period before taxes | 9903 | -€6,359 | €17,091 | +€23,450 | |
| Income taxes | 67/77 | - | €2,280 | +€2,280 | |
| Profit (loss) for the period | 9904 | -€6,359 | €14,811 | +€21,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,359 | €14,811 | +€21,170 |
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 28 October 2026 via checked.be.