Maison Noire: 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 Noire
Largest movements
- Tangible fixed assets +€19,124
up €19,124 (+57.4%), from €33,323 to €52,447
of which Land and buildings: +€20,429
- Receivables within one year +€8,997
up €8,997 (+1,225%), from €735 to €9,732
of which Other amounts receivable: +€9,497
- Deferred charges and accrued income -€6,435
down €6,435 (-83.9%), from €7,667 to €1,232
- Stocks and contracts -€3,876
down €3,876 (-13.4%), from €29,001 to €25,125
- Cash +€2,480
up €2,480 (+63.2%), from €3,923 to €6,403
mainly Net result for the year (+€16,130) and Advances received (+€7,635)
- Profit (loss) carried forward +€16,130
up €16,130, from -€5,334 to €10,796
- Other debts -€9,850
down €9,850 (-91.6%), from €10,757 to €908
- Advances received +€7,635
new in 2025: €7,635
- Trade debts +€4,361
up €4,361 (+11.8%), from €36,950 to €41,310
- Accrued charges and deferred income +€4,064
new in 2025: €4,064
- Staff costs -€27,327
down €27,327 (-30.4%), from €89,936 to €62,609
- Write-downs +€9,500
new in 2025: €9,500
- Gross operating margin +€7,315
up €7,315 (+7.5%), from €97,946 to €105,261
- Taxes +€5,006
up €5,006 (+325%), from €1,539 to €6,546
- Financial charges -€2,684
down €2,684 (-53.1%), from €5,053 to €2,369
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 | €74,873 | €95,163 | +€20,290 | +27.1% |
| Fixed assets | 21/28 | €33,548 | €52,672 | +€19,124 | +57.0% |
| Tangible fixed assets | 22/27 | €33,323 | €52,447 | +€19,124 | +57.4% |
| Land and buildings | 22 | €20,248 | €40,677 | +€20,429 | +101% |
| Plant, machinery and equipment | 23 | €13,074 | €9,771 | -€3,303 | -25.3% |
| Furniture and vehicles | 24 | - | €1,998 | +€1,998 | |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €41,326 | €42,491 | +€1,166 | +2.8% |
| Stocks and contracts in progress | 3 | €29,001 | €25,125 | -€3,876 | -13.4% |
| Stocks | 30/36 | €29,001 | €25,125 | -€3,876 | -13.4% |
| Amounts receivable within one year | 40/41 | €735 | €9,732 | +€8,997 | +1,225% |
| Trade receivables | 40 | €500 | €0 | -€500 | -100% |
| Other amounts receivable | 41 | €235 | €9,732 | +€9,497 | +4,048% |
| Cash at bank and in hand | 54/58 | €3,923 | €6,403 | +€2,480 | +63.2% |
| Deferred charges and accrued income | 490/1 | €7,667 | €1,232 | -€6,435 | -83.9% |
| Total equity and liabilities | 10/49 | €74,873 | €95,163 | +€20,290 | +27.1% |
| Equity | 10/15 | -€2,834 | €13,296 | +€16,130 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,334 | €10,796 | +€16,130 | |
| Amounts payable | 17/49 | €77,707 | €81,868 | +€4,160 | +5.4% |
| Amounts payable after more than one year | 17 | €12,916 | €9,335 | -€3,581 | -27.7% |
| Financial debts | 170/4 | €12,916 | €9,335 | -€3,581 | -27.7% |
| Amounts payable within one year | 42/48 | €64,791 | €68,468 | +€3,677 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €5,786 | €6,081 | +€294 | +5.1% |
| Trade debts | 44 | €36,950 | €41,310 | +€4,361 | +11.8% |
| Suppliers | 440/4 | €36,950 | €41,310 | +€4,361 | +11.8% |
| Advances received on contracts in progress | 46 | - | €7,635 | +€7,635 | |
| Taxes, remuneration and social security | 45 | €11,298 | €12,535 | +€1,237 | +10.9% |
| Taxes | 450/3 | €7,932 | €12,535 | +€4,603 | +58.0% |
| Remuneration and social security | 454/9 | €3,367 | €0 | -€3,367 | -100% |
| Other amounts payable | 47/48 | €10,757 | €908 | -€9,850 | -91.6% |
| Accrued charges and deferred income | 492/3 | - | €4,064 | +€4,064 | |
| Non-recurring operating income | 76A | €1,601 | - | -€1,601 | |
| Remuneration, social security and pensions | 62 | €89,936 | €62,609 | -€27,327 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,566 | €6,495 | +€929 | +16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,500 | +€9,500 | |
| Other operating charges | 640/8 | €2,791 | €1,613 | -€1,178 | -42.2% |
| Gross operating margin | 9900 | €97,946 | €105,261 | +€7,315 | +7.5% |
| Operating profit (loss) | 9901 | -€347 | €25,044 | +€25,391 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,053 | €2,369 | -€2,684 | -53.1% |
| Recurring financial charges | 65 | €5,053 | €2,369 | -€2,684 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,400 | €22,675 | +€28,076 | |
| Income taxes | 67/77 | €1,539 | €6,546 | +€5,006 | +325% |
| Profit (loss) for the period | 9904 | -€6,940 | €16,130 | +€23,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,940 | €16,130 | +€23,070 |
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 17 October 2026 via checked.be.