MAISON GARÇON: 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 GARÇON
Largest movements
- Tangible fixed assets -€35,429
down €35,429 (-9.1%), from €390,528 to €355,099
of which Furniture and vehicles: -€18,157
- Receivables within one year -€27,670
down €27,670 (-31.9%), from €86,657 to €58,987
of which Trade receivables: -€27,402
- Stocks and contracts +€5,000
up €5,000 (+71.4%), from €7,000 to €12,000
- Debts after one year +€155,451
up €155,451 (+110%), from €140,889 to €296,341
of which Other amounts payable: +€195,112
- Other debts -€114,681
down €114,681 (-98.7%), from €116,161 to €1,480
- Trade debts -€92,459
down €92,459 (-100%), from €92,459 to €0
- Profit (loss) carried forward -€7,861
down €7,861 (-96.0%), from €8,192 to €331
- Gross operating margin -€36,444
down €36,444 (-49.5%), from €73,568 to €37,125
- Taxes -€8,566
down €8,566 (-96.2%), from €8,906 to €341
- Financial charges -€3,119
down €3,119 (-26.8%), from €11,637 to €8,518
- Other operating charges -€848
down €848 (-40.5%), from €2,096 to €1,248
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 | €487,819 | €426,277 | -€61,542 | -12.6% |
| Fixed assets | 21/28 | €390,567 | €355,138 | -€35,429 | -9.1% |
| Tangible fixed assets | 22/27 | €390,528 | €355,099 | -€35,429 | -9.1% |
| Land and buildings | 22 | €343,447 | €327,359 | -€16,088 | -4.7% |
| Plant, machinery and equipment | 23 | €3,544 | €2,360 | -€1,184 | -33.4% |
| Furniture and vehicles | 24 | €43,537 | €25,380 | -€18,157 | -41.7% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €97,252 | €71,139 | -€26,114 | -26.9% |
| Stocks and contracts in progress | 3 | €7,000 | €12,000 | +€5,000 | +71.4% |
| Stocks | 30/36 | €7,000 | €12,000 | +€5,000 | +71.4% |
| Amounts receivable within one year | 40/41 | €86,657 | €58,987 | -€27,670 | -31.9% |
| Trade receivables | 40 | €84,581 | €57,179 | -€27,402 | -32.4% |
| Other amounts receivable | 41 | €2,076 | €1,808 | -€268 | -12.9% |
| Cash at bank and in hand | 54/58 | €3,202 | €152 | -€3,050 | -95.3% |
| Deferred charges and accrued income | 490/1 | €394 | €0 | -€394 | -100% |
| Total equity and liabilities | 10/49 | €487,819 | €426,277 | -€61,542 | -12.6% |
| Equity | 10/15 | €40,922 | €31,206 | -€9,716 | -23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,530 | €24,675 | -€1,855 | -7.0% |
| Distributable reserves | 133 | €26,530 | €24,675 | -€1,855 | -7.0% |
| Profit (loss) carried forward | 14 | €8,192 | €331 | -€7,861 | -96.0% |
| Amounts payable | 17/49 | €446,898 | €395,071 | -€51,826 | -11.6% |
| Amounts payable after more than one year | 17 | €140,889 | €296,341 | +€155,451 | +110% |
| Financial debts | 170/4 | €140,889 | €101,229 | -€39,661 | -28.2% |
| Other amounts payable | 178/9 | - | €195,112 | +€195,112 | |
| Amounts payable within one year | 42/48 | €306,008 | €98,731 | -€207,278 | -67.7% |
| Current portion of amounts payable after more than one year | 42 | €38,411 | €39,661 | +€1,250 | +3.3% |
| Financial debts | 43 | €45,000 | €45,757 | +€757 | +1.7% |
| Credit institutions | 430/8 | €45,000 | €45,757 | +€757 | +1.7% |
| Trade debts | 44 | €92,459 | €0 | -€92,459 | -100% |
| Suppliers | 440/4 | €92,459 | €0 | -€92,459 | -100% |
| Taxes, remuneration and social security | 45 | €13,977 | €11,833 | -€2,144 | -15.3% |
| Taxes | 450/3 | €13,977 | €11,833 | -€2,144 | -15.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €116,161 | €1,480 | -€114,681 | -98.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,809 | €36,749 | -€59 | -0.2% |
| Other operating charges | 640/8 | €2,096 | €1,248 | -€848 | -40.5% |
| Gross operating margin | 9900 | €73,568 | €37,125 | -€36,444 | -49.5% |
| Operating profit (loss) | 9901 | €34,663 | -€872 | -€35,536 | |
| Financial income | 75/76B | €2 | €15 | +€13 | +781% |
| Recurring financial income | 75 | €2 | €15 | +€13 | +781% |
| Financial charges | 65/66B | €11,637 | €8,518 | -€3,119 | -26.8% |
| Recurring financial charges | 65 | €11,637 | €8,518 | -€3,119 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €23,028 | -€9,376 | -€32,404 | |
| Income taxes | 67/77 | €8,906 | €341 | -€8,566 | -96.2% |
| Profit (loss) for the period | 9904 | €14,122 | -€9,716 | -€23,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,122 | -€9,716 | -€23,838 |
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 20 October 2026 via checked.be.