Maison Etienne: 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 Etienne
Largest movements
- Receivables within one year -€6,014
down €6,014 (-49.1%), from €12,256 to €6,242
of which Other amounts receivable: -€6,014
- Tangible fixed assets -€4,365
down €4,365 (-25.0%), from €17,459 to €13,094
- Profit (loss) carried forward -€12,211
down €12,211 (-14.1%), from -€86,710 to -€98,922
- Other debts +€1,448
up €1,448 (+42.5%), from €3,408 to €4,856
- Trade debts +€789
up €789 (+130%), from €607 to €1,395
- Gross operating margin +€1,520
up €1,520 (+48.6%), from -€3,127 to -€1,607
- Other operating charges +€1,304
up €1,304 (+27.4%), from €4,758 to €6,062
- Financial income -€438
no longer reported in 2024 (was €438)
- Financial charges -€190
down €190 (-51.7%), from €367 to €177
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,815 | €21,559 | -€10,256 | -32.2% |
| Fixed assets | 21/28 | €17,459 | €13,094 | -€4,365 | -25.0% |
| Tangible fixed assets | 22/27 | €17,459 | €13,094 | -€4,365 | -25.0% |
| Land and buildings | 22 | €17,459 | €13,094 | -€4,365 | -25.0% |
| Current assets | 29/58 | €14,356 | €8,465 | -€5,891 | -41.0% |
| Amounts receivable within one year | 40/41 | €12,256 | €6,242 | -€6,014 | -49.1% |
| Trade receivables | 40 | €4,019 | €4,019 | = | 0.0% |
| Other amounts receivable | 41 | €8,237 | €2,223 | -€6,014 | -73.0% |
| Cash at bank and in hand | 54/58 | €5 | €128 | +€123 | +2,459% |
| Deferred charges and accrued income | 490/1 | €2,095 | €2,095 | = | 0.0% |
| Total equity and liabilities | 10/49 | €31,815 | €21,559 | -€10,256 | -32.2% |
| Equity | 10/15 | €27,325 | €15,114 | -€12,211 | -44.7% |
| Contributions | 10/11 | €31,978 | €31,978 | = | 0.0% |
| Capital | 10 | €31,978 | €31,978 | = | 0.0% |
| Issued capital | 100 | €31,978 | €31,978 | = | 0.0% |
| Revaluation surpluses | 12 | €70,564 | €70,564 | = | 0.0% |
| Reserves | 13 | €11,493 | €11,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,493 | €11,493 | = | 0.0% |
| Legal reserve | 130 | €11,493 | €11,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,710 | -€98,922 | -€12,211 | -14.1% |
| Amounts payable | 17/49 | €4,490 | €6,445 | +€1,955 | +43.6% |
| Amounts payable within one year | 42/48 | €4,015 | €6,251 | +€2,236 | +55.7% |
| Trade debts | 44 | €607 | €1,395 | +€789 | +130% |
| Suppliers | 440/4 | €607 | €1,395 | +€789 | +130% |
| Other amounts payable | 47/48 | €3,408 | €4,856 | +€1,448 | +42.5% |
| Accrued charges and deferred income | 492/3 | €475 | €194 | -€281 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,365 | €4,365 | = | 0.0% |
| Other operating charges | 640/8 | €4,758 | €6,062 | +€1,304 | +27.4% |
| Gross operating margin | 9900 | -€3,127 | -€1,607 | +€1,520 | +48.6% |
| Operating profit (loss) | 9901 | -€12,251 | -€12,034 | +€216 | +1.8% |
| Financial income | 75/76B | €438 | - | -€438 | |
| Recurring financial income | 75 | €438 | - | -€438 | |
| Financial charges | 65/66B | €367 | €177 | -€190 | -51.7% |
| Recurring financial charges | 65 | €367 | €177 | -€190 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,179 | -€12,211 | -€32 | -0.3% |
| Profit (loss) for the period | 9904 | -€12,179 | -€12,211 | -€32 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,179 | -€12,211 | -€32 | -0.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.