Maison Joseph: 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 Joseph
Largest movements
- Receivables within one year -€15,484
down €15,484 (-41.7%), from €37,103 to €21,620
of which Trade receivables: -€21,249
- Cash +€1,891
up €1,891 (+170%), from €1,111 to €3,001
mainly Receivables within one year (+€15,484) and Net result for the year (+€7,821)
- Other debts -€19,180
down €19,180 (-98.1%), from €19,543 to €363
- Reserves +€13,271
new in 2025: €13,271
- Profit (loss) carried forward -€5,450
no longer reported in 2025 (was €5,450)
- Trade debts -€5,095
down €5,095 (-72.5%), from €7,032 to €1,937
- Tax, wage and social debts +€2,729
up €2,729 (+1,997%), from €137 to €2,866
- Gross operating margin +€7,106
up €7,106 (+138%), from €5,154 to €12,260
- Taxes +€2,590
up €2,590 (+1,896%), from €137 to €2,727
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 | €38,362 | €24,731 | -€13,631 | -35.5% |
| Fixed assets | 21/28 | €148 | €110 | -€38 | -25.4% |
| Tangible fixed assets | 22/27 | €148 | €110 | -€38 | -25.4% |
| Furniture and vehicles | 24 | €148 | €110 | -€38 | -25.4% |
| Current assets | 29/58 | €38,214 | €24,621 | -€13,593 | -35.6% |
| Amounts receivable within one year | 40/41 | €37,103 | €21,620 | -€15,484 | -41.7% |
| Trade receivables | 40 | €22,492 | €1,243 | -€21,249 | -94.5% |
| Other amounts receivable | 41 | €14,612 | €20,377 | +€5,765 | +39.5% |
| Cash at bank and in hand | 54/58 | €1,111 | €3,001 | +€1,891 | +170% |
| Total equity and liabilities | 10/49 | €38,362 | €24,731 | -€13,631 | -35.5% |
| Equity | 10/15 | €11,650 | €19,471 | +€7,821 | +67.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €13,271 | +€13,271 | |
| Distributable reserves | 133 | - | €13,271 | +€13,271 | |
| Profit (loss) carried forward | 14 | €5,450 | - | -€5,450 | |
| Amounts payable | 17/49 | €26,711 | €5,260 | -€21,451 | -80.3% |
| Amounts payable within one year | 42/48 | €26,711 | €5,260 | -€21,451 | -80.3% |
| Trade debts | 44 | €7,032 | €1,937 | -€5,095 | -72.5% |
| Suppliers | 440/4 | €7,032 | €1,937 | -€5,095 | -72.5% |
| Advances received on contracts in progress | 46 | - | €94 | +€94 | |
| Taxes, remuneration and social security | 45 | €137 | €2,866 | +€2,729 | +1,997% |
| Taxes | 450/3 | €137 | €2,866 | +€2,729 | +1,997% |
| Other amounts payable | 47/48 | €19,543 | €363 | -€19,180 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | €38 | +€35 | +1,424% |
| Other operating charges | 640/8 | €1,315 | €1,359 | +€44 | +3.4% |
| Gross operating margin | 9900 | €5,154 | €12,260 | +€7,106 | +138% |
| Operating profit (loss) | 9901 | €3,837 | €10,864 | +€7,027 | +183% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €373 | €316 | -€57 | -15.2% |
| Recurring financial charges | 65 | €373 | €316 | -€57 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €3,491 | €10,548 | +€7,057 | +202% |
| Income taxes | 67/77 | €137 | €2,727 | +€2,590 | +1,896% |
| Profit (loss) for the period | 9904 | €3,354 | €7,821 | +€4,466 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €3,354 | €7,821 | +€4,466 | +133% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.