MAISON GIRAUD: 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 GIRAUD
Largest movements
- Receivables after one year +€11,521
up €11,521 (+7.9%), from €145,713 to €157,234
- Receivables within one year -€10,223
down €10,223 (-94.0%), from €10,881 to €658
- Trade debts -€23,703
down €23,703 (-95.7%), from €24,772 to €1,069
- Reserves +€15,472
up €15,472 (+12.4%), from €124,707 to €140,179
of which Distributable reserves: +€15,472
- Short-term financial debts +€9,504
new in 2024: €9,504
- Gross operating margin +€3,436
up €3,436 (+14.3%), from €23,949 to €27,385
- Other operating charges +€2,130
up €2,130 (+280%), from €760 to €2,890
- Financial charges +€736
up €736 (+37.0%), from €1,988 to €2,724
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 | €190,825 | €191,750 | +€925 | +0.5% |
| Fixed assets | 21/28 | €32,241 | €31,663 | -€578 | -1.8% |
| Tangible fixed assets | 22/27 | €2,777 | €2,208 | -€569 | -20.5% |
| Furniture and vehicles | 24 | €801 | €502 | -€299 | -37.4% |
| Other tangible fixed assets | 26 | €1,976 | €1,707 | -€269 | -13.6% |
| Financial fixed assets | 28 | €29,464 | €29,455 | -€9 | 0.0% |
| Current assets | 29/58 | €158,584 | €160,087 | +€1,503 | +0.9% |
| Amounts receivable after more than one year | 29 | €145,713 | €157,234 | +€11,521 | +7.9% |
| Other amounts receivable | 291 | €145,713 | €157,234 | +€11,521 | +7.9% |
| Amounts receivable within one year | 40/41 | €10,881 | €658 | -€10,223 | -94.0% |
| Trade receivables | 40 | €10,881 | €658 | -€10,223 | -94.0% |
| Cash at bank and in hand | 54/58 | - | €0 | +€0 | |
| Deferred charges and accrued income | 490/1 | €1,990 | €2,195 | +€205 | +10.3% |
| Total equity and liabilities | 10/49 | €190,825 | €191,750 | +€925 | +0.5% |
| Equity | 10/15 | €152,321 | €167,792 | +€15,471 | +10.2% |
| Contributions | 10/11 | €16,113 | €16,113 | +€0 | 0.0% |
| Reserves | 13 | €124,707 | €140,179 | +€15,472 | +12.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €122,848 | €138,320 | +€15,472 | +12.6% |
| Profit (loss) carried forward | 14 | €11,501 | €11,500 | -€1 | 0.0% |
| Amounts payable | 17/49 | €38,504 | €23,958 | -€14,546 | -37.8% |
| Amounts payable within one year | 42/48 | €38,504 | €23,958 | -€14,546 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €1,263 | €1,267 | +€4 | +0.3% |
| Financial debts | 43 | - | €9,504 | +€9,504 | |
| Credit institutions | 430/8 | - | €9,504 | +€9,504 | |
| Trade debts | 44 | €24,772 | €1,069 | -€23,703 | -95.7% |
| Suppliers | 440/4 | €24,772 | €1,069 | -€23,703 | -95.7% |
| Taxes, remuneration and social security | 45 | €12,469 | €12,118 | -€351 | -2.8% |
| Taxes | 450/3 | €12,469 | €12,118 | -€351 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €569 | +€42 | +7.9% |
| Other operating charges | 640/8 | €760 | €2,890 | +€2,130 | +280% |
| Gross operating margin | 9900 | €23,949 | €27,385 | +€3,436 | +14.3% |
| Operating profit (loss) | 9901 | €22,662 | €23,927 | +€1,265 | +5.6% |
| Financial income | 75/76B | €1,989 | €2,181 | +€192 | +9.7% |
| Recurring financial income | 75 | €1,989 | €2,181 | +€192 | +9.7% |
| Financial charges | 65/66B | €1,988 | €2,724 | +€736 | +37.0% |
| Recurring financial charges | 65 | €1,988 | €2,724 | +€736 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €22,663 | €23,384 | +€721 | +3.2% |
| Income taxes | 67/77 | €8,023 | €7,912 | -€111 | -1.4% |
| Profit (loss) for the period | 9904 | €14,640 | €15,472 | +€832 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,640 | €15,472 | +€832 | +5.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.