MAISON PIRSON: 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 PIRSON
Largest movements
- Cash +€498,036
up €498,036 (+79.5%), from €626,790 to €1.1m
mainly Current investments (+€450,000) and Net result for the year (+€173,599)
- Current investments -€450,000
down €450,000 (-75.0%), from €600,000 to €150,000
- Receivables within one year -€27,247
down €27,247 (-26.9%), from €101,340 to €74,093
of which Trade receivables: -€32,357
- Reserves +€146,000
up €146,000 (+11.8%), from €1.2m to €1.4m
of which Distributable reserves: +€146,000
- Other debts -€77,232
down €77,232 (-94.4%), from €81,847 to €4,615
- Tax, wage and social debts -€33,191
down €33,191 (-52.1%), from €63,663 to €30,472
of which Taxes: -€30,427
- Turnover -€143,575
down €143,575 (-15.2%), from €946,951 to €803,376
- Gross operating margin -€119,475
down €119,475 (-30.3%), from €394,581 to €275,106
- Taxes -€40,544
down €40,544 (-34.8%), from €116,372 to €75,827
- Purchases and services -€24,100
down €24,100 (-4.4%), from €552,370 to €528,271
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 | €1,492,757 | €1,522,809 | +€30,052 | +2.0% |
| Fixed assets | 21/28 | €151,876 | €159,083 | +€7,207 | +4.7% |
| Tangible fixed assets | 22/27 | €151,726 | €158,933 | +€7,207 | +4.8% |
| Land and buildings | 22 | €110,774 | €103,599 | -€7,174 | -6.5% |
| Furniture and vehicles | 24 | €21,643 | €36,711 | +€15,067 | +69.6% |
| Other tangible fixed assets | 26 | €19,309 | €18,623 | -€686 | -3.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €1,340,881 | €1,363,726 | +€22,845 | +1.7% |
| Stocks and contracts in progress | 3 | €12,528 | €13,440 | +€912 | +7.3% |
| Stocks | 30/36 | €12,528 | €13,440 | +€912 | +7.3% |
| Amounts receivable within one year | 40/41 | €101,340 | €74,093 | -€27,247 | -26.9% |
| Trade receivables | 40 | €96,405 | €64,048 | -€32,357 | -33.6% |
| Other amounts receivable | 41 | €4,935 | €10,045 | +€5,110 | +104% |
| Current investments | 50/53 | €600,000 | €150,000 | -€450,000 | -75.0% |
| Cash at bank and in hand | 54/58 | €626,790 | €1,124,826 | +€498,036 | +79.5% |
| Deferred charges and accrued income | 490/1 | €223 | €1,367 | +€1,144 | +513% |
| Total equity and liabilities | 10/49 | €1,492,757 | €1,522,809 | +€30,052 | +2.0% |
| Equity | 10/15 | €1,321,584 | €1,471,183 | +€149,599 | +11.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,233,500 | €1,379,500 | +€146,000 | +11.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €1,225,000 | €1,371,000 | +€146,000 | +11.9% |
| Profit (loss) carried forward | 14 | €68,084 | €71,683 | +€3,599 | +5.3% |
| Amounts payable | 17/49 | €171,173 | €51,626 | -€119,547 | -69.8% |
| Amounts payable within one year | 42/48 | €165,530 | €51,626 | -€113,904 | -68.8% |
| Trade debts | 44 | €20,020 | €16,539 | -€3,481 | -17.4% |
| Suppliers | 440/4 | €20,020 | €16,539 | -€3,481 | -17.4% |
| Taxes, remuneration and social security | 45 | €63,663 | €30,472 | -€33,191 | -52.1% |
| Taxes | 450/3 | €58,869 | €28,442 | -€30,427 | -51.7% |
| Remuneration and social security | 454/9 | €4,794 | €2,030 | -€2,764 | -57.7% |
| Other amounts payable | 47/48 | €81,847 | €4,615 | -€77,232 | -94.4% |
| Accrued charges and deferred income | 492/3 | €5,642 | - | -€5,642 | |
| Turnover | 70 | €946,951 | €803,376 | -€143,575 | -15.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €552,370 | €528,271 | -€24,100 | -4.4% |
| Remuneration, social security and pensions | 62 | €4,917 | €9,439 | +€4,522 | +92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,094 | €21,747 | -€1,348 | -5.8% |
| Other operating charges | 640/8 | €4,374 | €5,217 | +€843 | +19.3% |
| Non-recurring operating charges | 66A | €2,100 | - | -€2,100 | |
| Gross operating margin | 9900 | €394,581 | €275,106 | -€119,475 | -30.3% |
| Operating profit (loss) | 9901 | €360,095 | €238,703 | -€121,392 | -33.7% |
| Financial income | 75/76B | €10,356 | €12,293 | +€1,937 | +18.7% |
| Recurring financial income | 75 | €10,356 | €12,293 | +€1,937 | +18.7% |
| Financial charges | 65/66B | €1,916 | €1,570 | -€346 | -18.0% |
| Recurring financial charges | 65 | €1,916 | €1,570 | -€346 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €368,536 | €249,426 | -€119,110 | -32.3% |
| Income taxes | 67/77 | €116,372 | €75,827 | -€40,544 | -34.8% |
| Profit (loss) for the period | 9904 | €252,164 | €173,599 | -€78,565 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €252,164 | €173,599 | -€78,565 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.