MAISON LEM: what changed
Two fiscal 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 LEM
Largest movements
- Tangible fixed assets -€24,501
down €24,501 (-9.8%), from €248,831 to €224,330
of which Land and buildings: -€13,500
- Cash +€4,044
up €4,044 (+29.4%), from €13,732 to €17,776
mainly Depreciation (+€25,711) and Other debts (+€314)
- Debts after one year -€17,020
down €17,020 (-9.9%), from €171,802 to €154,782
- Trade debts -€2,971
down €2,971 (-89.7%), from €3,311 to €340
- Purchases and services +€13,387
new in 2025: €13,387
- Gross operating margin +€9,207
up €9,207 (+40.0%), from €23,001 to €32,208
- Staff costs -€747
down €747 (-38.1%), from €1,963 to €1,216
- Financial charges -€459
down €459 (-12.7%), from €3,603 to €3,144
- Depreciation -€413
down €413 (-1.6%), from €26,124 to €25,711
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.
Cash bridge derived
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 | €262,919 | €242,813 | -€20,107 | -7.6% |
| Fixed assets | 21/28 | €249,011 | €224,860 | -€24,151 | -9.7% |
| Tangible fixed assets | 22/27 | €248,831 | €224,330 | -€24,501 | -9.8% |
| Land and buildings | 22 | €205,500 | €192,000 | -€13,500 | -6.6% |
| Plant, machinery and equipment | 23 | €43,331 | €32,330 | -€11,001 | -25.4% |
| Financial fixed assets | 28 | €180 | €530 | +€350 | +194.4% |
| Current assets | 29/58 | €13,909 | €17,953 | +€4,044 | +29.1% |
| Cash at bank and in hand | 54/58 | €13,732 | €17,776 | +€4,044 | +29.4% |
| Deferred charges and accrued income | 490/1 | €177 | €177 | = | 0.0% |
| Total equity and liabilities | 10/49 | €262,919 | €242,813 | -€20,107 | -7.6% |
| Equity | 10/15 | €68,968 | €68,377 | -€592 | -0.9% |
| Contributions | 10/11 | €299,750 | €299,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,782 | -€231,373 | -€592 | -0.3% |
| Amounts payable | 17/49 | €193,951 | €174,436 | -€19,515 | -10.1% |
| Amounts payable after more than one year | 17 | €171,802 | €154,782 | -€17,020 | -9.9% |
| Financial debts | 170/4 | €171,802 | €154,782 | -€17,020 | -9.9% |
| Amounts payable within one year | 42/48 | €22,149 | €19,653 | -€2,496 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €16,745 | €17,020 | +€275 | +1.6% |
| Trade debts | 44 | €3,311 | €340 | -€2,971 | -89.7% |
| Suppliers | 440/4 | €3,311 | €340 | -€2,971 | -89.7% |
| Taxes, remuneration and social security | 45 | €113 | - | -€113 | |
| Remuneration and social security | 454/9 | €113 | - | -€113 | |
| Other amounts payable | 47/48 | €1,980 | €2,294 | +€314 | +15.8% |
| Turnover | 70 | - | €300 | +€300 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €13,387 | +€13,387 | |
| Remuneration, social security and pensions | 62 | €1,963 | €1,216 | -€747 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,124 | €25,711 | -€413 | -1.6% |
| Other operating charges | 640/8 | €2,542 | €2,729 | +€187 | +7.4% |
| Gross operating margin | 9900 | €23,001 | €32,208 | +€9,207 | +40.0% |
| Operating profit (loss) | 9901 | -€7,628 | €2,552 | +€10,180 | |
| Financial charges | 65/66B | €3,603 | €3,144 | -€459 | -12.7% |
| Recurring financial charges | 65 | €3,603 | €3,144 | -€459 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,231 | -€592 | +€10,639 | +94.7% |
| Profit (loss) for the period | 9904 | -€11,231 | -€592 | +€10,639 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,231 | -€592 | +€10,639 | +94.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.