MAISON FINISH: 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 FINISH
Largest movements
- Cash +€24,511
up €24,511 (+298%), from €8,224 to €32,735
mainly Net result for the year (+€21,313) and Trade debts (+€20,934)
- Receivables within one year +€19,865
up €19,865 (+153%), from €12,976 to €32,841
of which Trade receivables: +€19,968
- Tangible fixed assets -€5,646
down €5,646 (-37.9%), from €14,888 to €9,242
of which Furniture and vehicles: -€4,793
- Profit (loss) carried forward +€21,313
up €21,313 (+159%), from €13,431 to €34,743
- Trade debts +€20,934
up €20,934 (+2,765%), from €757 to €21,692
- Debts after one year -€4,423
down €4,423 (-34.5%), from €12,831 to €8,408
- Tax, wage and social debts +€1,531
up €1,531 (+48.1%), from €3,183 to €4,714
- Gross operating margin +€28,169
up €28,169 (+623%), from €4,523 to €32,692
- Taxes +€4,714
new in 2023: €4,714
- Depreciation +€3,634
up €3,634 (+181%), from €2,012 to €5,646
- Financial charges -€1,178
down €1,178 (-83.9%), from €1,404 to €226
- Other operating charges +€384
up €384 (+90.2%), from €425 to €809
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,274 | €74,980 | +€38,706 | +107% |
| Fixed assets | 21/28 | €14,938 | €9,292 | -€5,646 | -37.8% |
| Tangible fixed assets | 22/27 | €14,888 | €9,242 | -€5,646 | -37.9% |
| Plant, machinery and equipment | 23 | €1,742 | €890 | -€853 | -48.9% |
| Furniture and vehicles | 24 | €13,146 | €8,352 | -€4,793 | -36.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €21,336 | €65,688 | +€44,352 | +208% |
| Amounts receivable within one year | 40/41 | €12,976 | €32,841 | +€19,865 | +153% |
| Trade receivables | 40 | €6,520 | €26,488 | +€19,968 | +306% |
| Other amounts receivable | 41 | €6,455 | €6,353 | -€102 | -1.6% |
| Cash at bank and in hand | 54/58 | €8,224 | €32,735 | +€24,511 | +298% |
| Deferred charges and accrued income | 490/1 | €136 | €112 | -€25 | -18.2% |
| Total equity and liabilities | 10/49 | €36,274 | €74,980 | +€38,706 | +107% |
| Equity | 10/15 | €14,431 | €35,743 | +€21,313 | +148% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,431 | €34,743 | +€21,313 | +159% |
| Amounts payable | 17/49 | €21,844 | €39,237 | +€17,393 | +79.6% |
| Amounts payable after more than one year | 17 | €12,831 | €8,408 | -€4,423 | -34.5% |
| Financial debts | 170/4 | €12,831 | €8,408 | -€4,423 | -34.5% |
| Amounts payable within one year | 42/48 | €9,013 | €30,829 | +€21,816 | +242% |
| Current portion of amounts payable after more than one year | 42 | €5,073 | €4,423 | -€650 | -12.8% |
| Trade debts | 44 | €757 | €21,692 | +€20,934 | +2,765% |
| Suppliers | 440/4 | €757 | €21,692 | +€20,934 | +2,765% |
| Taxes, remuneration and social security | 45 | €3,183 | €4,714 | +€1,531 | +48.1% |
| Taxes | 450/3 | €3,183 | €4,714 | +€1,531 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,012 | €5,646 | +€3,634 | +181% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €221 | +€221 | |
| Other operating charges | 640/8 | €425 | €809 | +€384 | +90.2% |
| Gross operating margin | 9900 | €4,523 | €32,692 | +€28,169 | +623% |
| Operating profit (loss) | 9901 | €2,085 | €26,015 | +€23,930 | +1,147% |
| Financial income | 75/76B | €310 | €238 | -€73 | -23.4% |
| Recurring financial income | 75 | €310 | €238 | -€73 | -23.4% |
| Financial charges | 65/66B | €1,404 | €226 | -€1,178 | -83.9% |
| Recurring financial charges | 65 | €1,404 | €226 | -€1,178 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €992 | €26,027 | +€25,035 | +2,524% |
| Income taxes | 67/77 | - | €4,714 | +€4,714 | |
| Profit (loss) for the period | 9904 | €992 | €21,313 | +€20,321 | +2,049% |
| Profit (loss) for the period to be appropriated | 9905 | €992 | €21,313 | +€20,321 | +2,049% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.