MAISON EMILE: 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 EMILE
Largest movements
- Tangible fixed assets -€25,582
down €25,582 (-10.5%), from €244,405 to €218,823
of which Other tangible fixed assets: -€18,931
- Cash +€18,582
up €18,582 (+70.1%), from €26,494 to €45,076
mainly Current portion of long-term debt (+€103,622) and Advances received (+€60,000)
- Debts after one year -€133,980
no longer reported in 2026 (was €133,980)
- Current portion of long-term debt +€103,622
up €103,622 (+341%), from €30,358 to €133,980
- Advances received +€60,000
new in 2026: €60,000
- Other debts +€34,881
up €34,881 (+2,805%), from €1,243 to €36,124
- Short-term financial debts -€25,000
no longer reported in 2026 (was €25,000)
- Gross operating margin -€24,171
down €24,171 (-18.5%), from €130,962 to €106,791
- Other operating charges -€4,790
down €4,790 (-27.5%), from €17,428 to €12,637
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,061 | €278,263 | -€6,798 | -2.4% |
| Fixed assets | 21/28 | €244,405 | €218,823 | -€25,582 | -10.5% |
| Tangible fixed assets | 22/27 | €244,405 | €218,823 | -€25,582 | -10.5% |
| Plant, machinery and equipment | 23 | €7,562 | €5,313 | -€2,250 | -29.7% |
| Furniture and vehicles | 24 | €14,647 | €10,245 | -€4,402 | -30.1% |
| Other tangible fixed assets | 26 | €222,196 | €203,265 | -€18,931 | -8.5% |
| Current assets | 29/58 | €40,656 | €59,440 | +€18,784 | +46.2% |
| Amounts receivable within one year | 40/41 | €13,648 | €13,817 | +€169 | +1.2% |
| Trade receivables | 40 | €10,462 | €13,792 | +€3,329 | +31.8% |
| Other amounts receivable | 41 | €3,186 | €26 | -€3,160 | -99.2% |
| Cash at bank and in hand | 54/58 | €26,494 | €45,076 | +€18,582 | +70.1% |
| Deferred charges and accrued income | 490/1 | €514 | €546 | +€33 | +6.3% |
| Total equity and liabilities | 10/49 | €285,061 | €278,263 | -€6,798 | -2.4% |
| Equity | 10/15 | €57,906 | €33,818 | -€24,088 | -41.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €44,233 | €44,233 | = | 0.0% |
| Distributable reserves | 133 | €44,233 | €44,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,327 | -€30,415 | -€24,088 | -381% |
| Amounts payable | 17/49 | €227,155 | €244,445 | +€17,290 | +7.6% |
| Amounts payable after more than one year | 17 | €133,980 | - | -€133,980 | |
| Financial debts | 170/4 | €133,980 | - | -€133,980 | |
| Amounts payable within one year | 42/48 | €88,217 | €244,445 | +€156,228 | +177% |
| Current portion of amounts payable after more than one year | 42 | €30,358 | €133,980 | +€103,622 | +341% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €10,737 | €2,048 | -€8,689 | -80.9% |
| Suppliers | 440/4 | €10,737 | €2,048 | -€8,689 | -80.9% |
| Advances received on contracts in progress | 46 | - | €60,000 | +€60,000 | |
| Taxes, remuneration and social security | 45 | €20,879 | €12,293 | -€8,586 | -41.1% |
| Taxes | 450/3 | €6,589 | €6,452 | -€137 | -2.1% |
| Remuneration and social security | 454/9 | €14,290 | €5,841 | -€8,448 | -59.1% |
| Other amounts payable | 47/48 | €1,243 | €36,124 | +€34,881 | +2,805% |
| Accrued charges and deferred income | 492/3 | €4,958 | - | -€4,958 | |
| Remuneration, social security and pensions | 62 | €78,132 | €77,182 | -€950 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,766 | €33,278 | -€487 | -1.4% |
| Other operating charges | 640/8 | €17,428 | €12,637 | -€4,790 | -27.5% |
| Gross operating margin | 9900 | €130,962 | €106,791 | -€24,171 | -18.5% |
| Operating profit (loss) | 9901 | €1,637 | -€16,306 | -€17,944 | |
| Financial income | 75/76B | €70 | €79 | +€10 | +13.7% |
| Recurring financial income | 75 | €70 | €79 | +€10 | +13.7% |
| Financial charges | 65/66B | €8,387 | €7,861 | -€526 | -6.3% |
| Recurring financial charges | 65 | €8,387 | €7,861 | -€526 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,679 | -€24,088 | -€17,409 | -261% |
| Profit (loss) for the period | 9904 | -€6,679 | -€24,088 | -€17,409 | -261% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,679 | -€24,088 | -€17,409 | -261% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.