Maison Moderniste: 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 Moderniste
Largest movements
- Stocks and contracts +€31,914
up €31,914 (+39.1%), from €81,555 to €113,469
- Cash -€24,059
down €24,059 (-89.8%), from €26,791 to €2,732
mainly Stocks and contracts (-€31,914) and Net result for the year (-€20,687)
- Deferred charges and accrued income -€9,896
down €9,896 (-86.3%), from €11,465 to €1,569
- Tangible fixed assets -€5,951
down €5,951 (-17.3%), from €34,339 to €28,388
of which Furniture and vehicles: -€4,671
- Profit (loss) carried forward -€20,687
down €20,687 (-78.6%), from -€26,322 to -€47,008
- Other debts +€15,311
up €15,311 (+8.5%), from €180,271 to €195,582
- Gross operating margin +€12,603
up €12,603 (+49.3%), from -€25,567 to -€12,964
- Depreciation +€7,058
new in 2025: €7,058
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 | €158,224 | €151,793 | -€6,431 | -4.1% |
| Fixed assets | 21/28 | €37,324 | €31,373 | -€5,951 | -15.9% |
| Tangible fixed assets | 22/27 | €34,339 | €28,388 | -€5,951 | -17.3% |
| Plant, machinery and equipment | 23 | €7,840 | €6,560 | -€1,280 | -16.3% |
| Furniture and vehicles | 24 | €26,499 | €21,828 | -€4,671 | -17.6% |
| Financial fixed assets | 28 | €2,985 | €2,985 | = | 0.0% |
| Current assets | 29/58 | €120,900 | €120,420 | -€480 | -0.4% |
| Stocks and contracts in progress | 3 | €81,555 | €113,469 | +€31,914 | +39.1% |
| Stocks | 30/36 | €81,555 | €113,469 | +€31,914 | +39.1% |
| Amounts receivable within one year | 40/41 | €1,089 | €2,650 | +€1,561 | +143% |
| Trade receivables | 40 | €1,089 | €1,089 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,561 | +€1,561 | |
| Cash at bank and in hand | 54/58 | €26,791 | €2,732 | -€24,059 | -89.8% |
| Deferred charges and accrued income | 490/1 | €11,465 | €1,569 | -€9,896 | -86.3% |
| Total equity and liabilities | 10/49 | €158,224 | €151,793 | -€6,431 | -4.1% |
| Equity | 10/15 | -€23,622 | -€44,308 | -€20,687 | -87.6% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,322 | -€47,008 | -€20,687 | -78.6% |
| Amounts payable | 17/49 | €181,846 | €196,101 | +€14,255 | +7.8% |
| Amounts payable within one year | 42/48 | €181,846 | €196,060 | +€14,214 | +7.8% |
| Trade debts | 44 | €939 | €478 | -€461 | -49.1% |
| Suppliers | 440/4 | €939 | €478 | -€461 | -49.1% |
| Taxes, remuneration and social security | 45 | €636 | - | -€636 | |
| Taxes | 450/3 | €636 | - | -€636 | |
| Other amounts payable | 47/48 | €180,271 | €195,582 | +€15,311 | +8.5% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,058 | +€7,058 | |
| Other operating charges | 640/8 | €668 | €769 | +€101 | +15.2% |
| Gross operating margin | 9900 | -€25,567 | -€12,964 | +€12,603 | +49.3% |
| Operating profit (loss) | 9901 | -€26,234 | -€20,791 | +€5,443 | +20.7% |
| Financial income | 75/76B | €0 | €188 | +€188 | +1,883,000% |
| Recurring financial income | 75 | €0 | €188 | +€188 | +1,883,000% |
| Financial charges | 65/66B | €88 | €84 | -€3 | -3.8% |
| Recurring financial charges | 65 | €88 | €84 | -€3 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€26,322 | -€20,687 | +€5,635 | +21.4% |
| Profit (loss) for the period | 9904 | -€26,322 | -€20,687 | +€5,635 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,322 | -€20,687 | +€5,635 | +21.4% |
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 22 October 2026 via checked.be.