MAISON DERNIER: 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 DERNIER
Largest movements
- Tangible fixed assets -€30,840
down €30,840 (-5.4%), from €567,740 to €536,899
of which Land and buildings: -€26,600
- Receivables within one year +€11,199
up €11,199 (+163%), from €6,857 to €18,056
of which Trade receivables: +€8,990
- Debts after one year -€28,315
down €28,315 (-8.5%), from €333,294 to €304,978
- Other debts +€23,438
up €23,438 (+32.1%), from €72,946 to €96,384
- Accrued charges and deferred income -€18,213
no longer reported in 2025 (was €18,213)
- Trade debts +€13,586
up €13,586 (+95.6%), from €14,218 to €27,804
- Reserves -€11,500
down €11,500 (-8.2%), from €140,860 to €129,360
of which Distributable reserves: -€11,500
- Purchases and services -€53,534
down €53,534 (-19.7%), from €271,950 to €218,416
- Gross operating margin -€8,159
down €8,159 (-12.3%), from €66,102 to €57,943
- Financial charges +€2,303
up €2,303 (+20.9%), from €11,043 to €13,346
- Depreciation +€1,523
up €1,523 (+3.1%), from €49,243 to €50,766
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 | €633,129 | €611,049 | -€22,079 | -3.5% |
| Fixed assets | 21/28 | €570,019 | €538,744 | -€31,276 | -5.5% |
| Intangible fixed assets | 21 | €2,280 | €1,844 | -€436 | -19.1% |
| Tangible fixed assets | 22/27 | €567,740 | €536,899 | -€30,840 | -5.4% |
| Land and buildings | 22 | €518,789 | €492,189 | -€26,600 | -5.1% |
| Plant, machinery and equipment | 23 | €17,304 | €26,709 | +€9,405 | +54.4% |
| Furniture and vehicles | 24 | €31,647 | €18,001 | -€13,645 | -43.1% |
| Current assets | 29/58 | €63,109 | €72,305 | +€9,196 | +14.6% |
| Stocks and contracts in progress | 3 | €33,000 | €33,000 | = | 0.0% |
| Stocks | 30/36 | €33,000 | €33,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,857 | €18,056 | +€11,199 | +163% |
| Trade receivables | 40 | €6,857 | €15,847 | +€8,990 | +131% |
| Other amounts receivable | 41 | - | €2,210 | +€2,210 | |
| Cash at bank and in hand | 54/58 | €22,966 | €20,349 | -€2,617 | -11.4% |
| Deferred charges and accrued income | 490/1 | €286 | €900 | +€614 | +214% |
| Total equity and liabilities | 10/49 | €633,129 | €611,049 | -€22,079 | -3.5% |
| Equity | 10/15 | €159,909 | €148,104 | -€11,805 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,860 | €129,360 | -€11,500 | -8.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €139,000 | €127,500 | -€11,500 | -8.3% |
| Profit (loss) carried forward | 14 | €449 | €144 | -€305 | -67.9% |
| Amounts payable | 17/49 | €473,219 | €462,945 | -€10,274 | -2.2% |
| Amounts payable after more than one year | 17 | €333,294 | €304,978 | -€28,315 | -8.5% |
| Financial debts | 170/4 | €333,294 | €304,978 | -€28,315 | -8.5% |
| Amounts payable within one year | 42/48 | €121,712 | €157,967 | +€36,255 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €30,520 | €28,315 | -€2,205 | -7.2% |
| Trade debts | 44 | €14,218 | €27,804 | +€13,586 | +95.6% |
| Suppliers | 440/4 | €14,218 | €27,804 | +€13,586 | +95.6% |
| Taxes, remuneration and social security | 45 | €4,028 | €5,464 | +€1,436 | +35.6% |
| Taxes | 450/3 | €4,028 | €5,464 | +€1,436 | +35.6% |
| Other amounts payable | 47/48 | €72,946 | €96,384 | +€23,438 | +32.1% |
| Accrued charges and deferred income | 492/3 | €18,213 | - | -€18,213 | |
| Goods, raw materials, services and sundry goods | 60/61 | €271,950 | €218,416 | -€53,534 | -19.7% |
| Remuneration, social security and pensions | 62 | €1,752 | €2,168 | +€416 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,243 | €50,766 | +€1,523 | +3.1% |
| Other operating charges | 640/8 | €3,535 | €3,467 | -€69 | -1.9% |
| Gross operating margin | 9900 | €66,102 | €57,943 | -€8,159 | -12.3% |
| Operating profit (loss) | 9901 | €11,572 | €1,543 | -€10,029 | -86.7% |
| Financial income | 75/76B | €82 | €19 | -€63 | -76.9% |
| Recurring financial income | 75 | €82 | €19 | -€63 | -76.9% |
| Financial charges | 65/66B | €11,043 | €13,346 | +€2,303 | +20.9% |
| Recurring financial charges | 65 | €11,043 | €13,346 | +€2,303 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €610 | -€11,784 | -€12,395 | |
| Income taxes | 67/77 | €604 | €21 | -€582 | -96.5% |
| Profit (loss) for the period | 9904 | €7 | -€11,805 | -€11,812 | |
| Profit (loss) for the period to be appropriated | 9905 | €7 | -€11,805 | -€11,812 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.