MAISON MEGUSTA: 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 MEGUSTA
Largest movements
- Tangible fixed assets -€18,241
down €18,241 (-2.2%), from €823,271 to €805,030
of which Land and buildings: -€10,640
- Cash +€15,648
up €15,648 (+192%), from €8,157 to €23,805
mainly Depreciation (+€30,741) and Net result for the year (+€14,542)
- Trade debts -€16,951
down €16,951 (-80.9%), from €20,950 to €3,999
- Profit (loss) carried forward +€14,542
up €14,542 (+307%), from €4,732 to €19,274
- Gross operating margin +€74,392
up €74,392, from -€12,529 to €61,863
- Depreciation +€22,684
up €22,684 (+282%), from €8,057 to €30,741
- Staff costs +€9,900
up €9,900 (+5,352%), from €185 to €10,085
- Financial charges +€796
up €796 (+29.7%), from €2,677 to €3,473
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €858,368 | €856,116 | -€2,252 | -0.3% |
| Fixed assets | 21/28 | €823,271 | €805,030 | -€18,241 | -2.2% |
| Tangible fixed assets | 22/27 | €823,271 | €805,030 | -€18,241 | -2.2% |
| Land and buildings | 22 | €796,507 | €785,866 | -€10,640 | -1.3% |
| Plant, machinery and equipment | 23 | €2,650 | €1,448 | -€1,202 | -45.4% |
| Furniture and vehicles | 24 | €5,325 | €3,863 | -€1,462 | -27.5% |
| Other tangible fixed assets | 26 | €18,790 | €13,853 | -€4,937 | -26.3% |
| Current assets | 29/58 | €35,097 | €51,085 | +€15,988 | +45.6% |
| Stocks and contracts in progress | 3 | €1,648 | €1,771 | +€123 | +7.5% |
| Stocks | 30/36 | €1,648 | €1,771 | +€123 | +7.5% |
| Amounts receivable within one year | 40/41 | €12,700 | €15,463 | +€2,764 | +21.8% |
| Trade receivables | 40 | €1,545 | €13,209 | +€11,664 | +755% |
| Other amounts receivable | 41 | €11,154 | €2,254 | -€8,900 | -79.8% |
| Cash at bank and in hand | 54/58 | €8,157 | €23,805 | +€15,648 | +192% |
| Deferred charges and accrued income | 490/1 | €12,592 | €10,045 | -€2,547 | -20.2% |
| Total equity and liabilities | 10/49 | €858,368 | €856,116 | -€2,252 | -0.3% |
| Equity | 10/15 | €23,432 | €37,974 | +€14,542 | +62.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,732 | €19,274 | +€14,542 | +307% |
| Amounts payable | 17/49 | €834,936 | €818,142 | -€16,794 | -2.0% |
| Amounts payable after more than one year | 17 | €710,279 | €710,279 | = | 0.0% |
| Financial debts | 170/4 | €710,279 | €710,279 | = | 0.0% |
| Amounts payable within one year | 42/48 | €124,657 | €107,863 | -€16,794 | -13.5% |
| Trade debts | 44 | €20,950 | €3,999 | -€16,951 | -80.9% |
| Suppliers | 440/4 | €20,950 | €3,999 | -€16,951 | -80.9% |
| Taxes, remuneration and social security | 45 | €4,676 | €4,833 | +€157 | +3.4% |
| Taxes | 450/3 | €2,208 | €4,833 | +€2,625 | +119% |
| Remuneration and social security | 454/9 | €2,468 | - | -€2,468 | |
| Other amounts payable | 47/48 | €99,031 | €99,031 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €185 | €10,085 | +€9,900 | +5,352% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,057 | €30,741 | +€22,684 | +282% |
| Other operating charges | 640/8 | €2,744 | €2,856 | +€112 | +4.1% |
| Gross operating margin | 9900 | -€12,529 | €61,863 | +€74,392 | |
| Operating profit (loss) | 9901 | -€23,515 | €18,182 | +€41,697 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,677 | €3,473 | +€796 | +29.7% |
| Recurring financial charges | 65 | €2,677 | €3,473 | +€796 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,191 | €14,709 | +€40,900 | |
| Transfer to deferred taxes | 680 | - | €167 | +€167 | |
| Profit (loss) for the period | 9904 | -€26,191 | €14,542 | +€40,733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,191 | €14,542 | +€40,733 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.