MAISON LEROY: 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 LEROY
Largest movements
- Tangible fixed assets -€11,603
down €11,603 (-18.0%), from €64,367 to €52,764
of which Furniture and vehicles: -€7,217
- Tax, wage and social debts -€9,401
down €9,401 (-32.1%), from €29,266 to €19,865
of which Remuneration and social security: -€9,912
- Gross operating margin +€29,206
up €29,206 (+16.1%), from €181,278 to €210,485
- Taxes +€12,198
up €12,198 (+48.9%), from €24,969 to €37,167
- Staff costs -€11,955
down €11,955 (-13.6%), from €87,956 to €76,001
- Financial income +€3,413
up €3,413 (+400%), from €854 to €4,267
of which Financial income: +€3,289
- Depreciation +€3,304
up €3,304 (+33.2%), from €9,951 to €13,255
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 | €846,815 | €830,782 | -€16,033 | -1.9% |
| Fixed assets | 21/28 | €64,367 | €52,764 | -€11,603 | -18.0% |
| Tangible fixed assets | 22/27 | €64,367 | €52,764 | -€11,603 | -18.0% |
| Land and buildings | 22 | €23,667 | €20,978 | -€2,689 | -11.4% |
| Plant, machinery and equipment | 23 | €3,680 | €1,983 | -€1,697 | -46.1% |
| Furniture and vehicles | 24 | €37,020 | €29,803 | -€7,217 | -19.5% |
| Current assets | 29/58 | €782,448 | €778,018 | -€4,430 | -0.6% |
| Stocks and contracts in progress | 3 | €51,638 | €54,100 | +€2,462 | +4.8% |
| Stocks | 30/36 | €51,638 | €54,100 | +€2,462 | +4.8% |
| Amounts receivable within one year | 40/41 | €61,587 | €57,629 | -€3,959 | -6.4% |
| Trade receivables | 40 | €36,105 | €32,019 | -€4,087 | -11.3% |
| Other amounts receivable | 41 | €25,482 | €25,610 | +€128 | +0.5% |
| Cash at bank and in hand | 54/58 | €666,094 | €663,173 | -€2,921 | -0.4% |
| Deferred charges and accrued income | 490/1 | €3,129 | €3,116 | -€13 | -0.4% |
| Total equity and liabilities | 10/49 | €846,815 | €830,782 | -€16,033 | -1.9% |
| Equity | 10/15 | €810,598 | €803,862 | -€6,736 | -0.8% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €736,545 | €729,619 | -€6,926 | -0.9% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,740 | €31,740 | = | 0.0% |
| Distributable reserves | 133 | €701,085 | €694,159 | -€6,926 | -1.0% |
| Profit (loss) carried forward | 14 | €36,853 | €37,043 | +€190 | +0.5% |
| Amounts payable | 17/49 | €36,217 | €26,920 | -€9,297 | -25.7% |
| Amounts payable within one year | 42/48 | €36,217 | €26,920 | -€9,297 | -25.7% |
| Trade debts | 44 | €6,951 | €7,055 | +€104 | +1.5% |
| Suppliers | 440/4 | €6,951 | €7,055 | +€104 | +1.5% |
| Taxes, remuneration and social security | 45 | €29,266 | €19,865 | -€9,401 | -32.1% |
| Taxes | 450/3 | €8,966 | €9,477 | +€511 | +5.7% |
| Remuneration and social security | 454/9 | €20,300 | €10,388 | -€9,912 | -48.8% |
| Remuneration, social security and pensions | 62 | €87,956 | €76,001 | -€11,955 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,951 | €13,255 | +€3,304 | +33.2% |
| Other operating charges | 640/8 | €4,007 | €4,041 | +€34 | +0.8% |
| Non-recurring operating charges | 66A | - | €11 | +€11 | |
| Gross operating margin | 9900 | €181,278 | €210,485 | +€29,206 | +16.1% |
| Operating profit (loss) | 9901 | €79,364 | €117,177 | +€37,813 | +47.6% |
| Financial income | 75/76B | €854 | €4,267 | +€3,413 | +400% |
| Recurring financial income | 75 | €854 | €4,143 | +€3,289 | +385% |
| Non-recurring financial income | 76B | - | €124 | +€124 | |
| Financial charges | 65/66B | €58 | €87 | +€30 | +51.2% |
| Recurring financial charges | 65 | €58 | €87 | +€30 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €80,160 | €121,357 | +€41,197 | +51.4% |
| Income taxes | 67/77 | €24,969 | €37,167 | +€12,198 | +48.9% |
| Profit (loss) for the period | 9904 | €55,192 | €84,190 | +€28,999 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,192 | €84,190 | +€28,999 | +52.5% |
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 28 October 2026 via checked.be.