MAISON FISCHER: 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 FISCHER
Largest movements
- Cash -€9,063
down €9,063 (-44.6%), from €20,332 to €11,269
mainly Debts after one year (-€15,000) and Other debts (-€4,337)
- Tangible fixed assets -€4,521
down €4,521 (-13.6%), from €33,196 to €28,675
of which Plant, machinery and equipment: -€4,447
- Receivables within one year -€1,818
down €1,818 (-58.6%), from €3,104 to €1,286
of which Other amounts receivable: -€994
- Debts after one year -€15,000
down €15,000 (-20.5%), from €73,000 to €58,000
- Profit (loss) carried forward +€4,439
up €4,439 (+37.0%), from -€11,999 to -€7,559
- Other debts -€4,337
down €4,337 (-49.3%), from €8,794 to €4,457
- Gross operating margin +€3,665
up €3,665 (+58.8%), from €6,234 to €9,899
- Depreciation -€2,636
down €2,636 (-36.8%), from €7,157 to €4,521
- Other operating charges +€264
up €264 (+44.1%), from €600 to €864
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 | €90,509 | €75,147 | -€15,362 | -17.0% |
| Fixed assets | 21/28 | €33,196 | €28,675 | -€4,521 | -13.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €33,196 | €28,675 | -€4,521 | -13.6% |
| Plant, machinery and equipment | 23 | €33,122 | €28,675 | -€4,447 | -13.4% |
| Furniture and vehicles | 24 | €74 | - | -€74 | |
| Current assets | 29/58 | €57,313 | €46,473 | -€10,841 | -18.9% |
| Stocks and contracts in progress | 3 | €32,128 | €32,054 | -€74 | -0.2% |
| Stocks | 30/36 | €32,128 | €32,054 | -€74 | -0.2% |
| Amounts receivable within one year | 40/41 | €3,104 | €1,286 | -€1,818 | -58.6% |
| Trade receivables | 40 | €1,835 | €1,011 | -€824 | -44.9% |
| Other amounts receivable | 41 | €1,269 | €275 | -€994 | -78.3% |
| Cash at bank and in hand | 54/58 | €20,332 | €11,269 | -€9,063 | -44.6% |
| Deferred charges and accrued income | 490/1 | €1,749 | €1,864 | +€115 | +6.6% |
| Total equity and liabilities | 10/49 | €90,509 | €75,147 | -€15,362 | -17.0% |
| Equity | 10/15 | €8,001 | €12,441 | +€4,439 | +55.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,999 | -€7,559 | +€4,439 | +37.0% |
| Amounts payable | 17/49 | €82,508 | €62,707 | -€19,801 | -24.0% |
| Amounts payable after more than one year | 17 | €73,000 | €58,000 | -€15,000 | -20.5% |
| Financial debts | 170/4 | €73,000 | €58,000 | -€15,000 | -20.5% |
| Amounts payable within one year | 42/48 | €9,508 | €4,707 | -€4,801 | -50.5% |
| Trade debts | 44 | €714 | €250 | -€464 | -65.0% |
| Suppliers | 440/4 | €714 | €250 | -€464 | -65.0% |
| Other amounts payable | 47/48 | €8,794 | €4,457 | -€4,337 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,157 | €4,521 | -€2,636 | -36.8% |
| Other operating charges | 640/8 | €600 | €864 | +€264 | +44.1% |
| Gross operating margin | 9900 | €6,234 | €9,899 | +€3,665 | +58.8% |
| Operating profit (loss) | 9901 | -€1,524 | €4,513 | +€6,037 | |
| Financial income | 75/76B | €28 | €0 | -€28 | -100.0% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100.0% |
| Non-recurring financial income | 76B | €28 | - | -€28 | |
| Financial charges | 65/66B | €120 | €74 | -€46 | -38.3% |
| Recurring financial charges | 65 | €120 | €74 | -€46 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,616 | €4,439 | +€6,055 | |
| Profit (loss) for the period | 9904 | -€1,616 | €4,439 | +€6,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,616 | €4,439 | +€6,055 |
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 26 October 2026 via checked.be.