Maison S: 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 S
Largest movements
- Tangible fixed assets -€59,572
down €59,572 (-9.4%), from €634,729 to €575,157
of which Land and buildings: -€37,048
- Cash -€39,225
down €39,225 (-73.5%), from €53,348 to €14,123
mainly Net result for the year (-€82,697) and Debts after one year (-€79,208)
- Receivables within one year +€17,170
up €17,170 (+59.4%), from €28,896 to €46,066
of which Trade receivables: +€15,023
- Profit (loss) carried forward -€82,697
down €82,697 (-91.5%), from -€90,410 to -€173,107
- Contributions +€81,400
up €81,400 (+438%), from €18,600 to €100,000
- Debts after one year -€79,208
down €79,208 (-12.8%), from €620,057 to €540,849
- Other debts -€40,714
down €40,714 (-98.6%), from €41,286 to €572
- Tax, wage and social debts +€29,739
up €29,739 (+200%), from €14,902 to €44,641
- Gross operating margin -€49,178
down €49,178 (-15.8%), from €311,808 to €262,630
- Staff costs +€23,158
up €23,158 (+9.5%), from €242,990 to €266,147
- Financial charges +€4,008
up €4,008 (+40.4%), from €9,926 to €13,934
- Other operating charges -€3,785
down €3,785 (-42.1%), from €8,997 to €5,212
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 | €800,192 | €722,787 | -€77,405 | -9.7% |
| Fixed assets | 21/28 | €648,314 | €588,254 | -€60,060 | -9.3% |
| Intangible fixed assets | 21 | €1,185 | €697 | -€488 | -41.2% |
| Tangible fixed assets | 22/27 | €634,729 | €575,157 | -€59,572 | -9.4% |
| Land and buildings | 22 | €497,202 | €460,154 | -€37,048 | -7.5% |
| Plant, machinery and equipment | 23 | €127,005 | €105,890 | -€21,115 | -16.6% |
| Furniture and vehicles | 24 | €10,521 | €9,113 | -€1,408 | -13.4% |
| Financial fixed assets | 28 | €12,400 | €12,400 | = | 0.0% |
| Current assets | 29/58 | €151,878 | €134,533 | -€17,345 | -11.4% |
| Stocks and contracts in progress | 3 | €68,465 | €72,424 | +€3,958 | +5.8% |
| Stocks | 30/36 | €68,465 | €72,424 | +€3,958 | +5.8% |
| Amounts receivable within one year | 40/41 | €28,896 | €46,066 | +€17,170 | +59.4% |
| Trade receivables | 40 | €25,054 | €40,077 | +€15,023 | +60.0% |
| Other amounts receivable | 41 | €3,841 | €5,988 | +€2,147 | +55.9% |
| Cash at bank and in hand | 54/58 | €53,348 | €14,123 | -€39,225 | -73.5% |
| Deferred charges and accrued income | 490/1 | €1,169 | €1,921 | +€752 | +64.4% |
| Total equity and liabilities | 10/49 | €800,192 | €722,787 | -€77,405 | -9.7% |
| Equity | 10/15 | -€71,810 | -€73,107 | -€1,297 | -1.8% |
| Contributions | 10/11 | €18,600 | €100,000 | +€81,400 | +438% |
| Profit (loss) carried forward | 14 | -€90,410 | -€173,107 | -€82,697 | -91.5% |
| Amounts payable | 17/49 | €872,002 | €795,894 | -€76,108 | -8.7% |
| Amounts payable after more than one year | 17 | €620,057 | €540,849 | -€79,208 | -12.8% |
| Financial debts | 170/4 | €620,057 | €540,849 | -€79,208 | -12.8% |
| Amounts payable within one year | 42/48 | €251,375 | €254,303 | +€2,928 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €32,359 | €32,308 | -€51 | -0.2% |
| Financial debts | 43 | €39,395 | €39,141 | -€253 | -0.6% |
| Credit institutions | 430/8 | €39,395 | €39,141 | -€253 | -0.6% |
| Trade debts | 44 | €123,434 | €137,640 | +€14,207 | +11.5% |
| Suppliers | 440/4 | €123,434 | €137,640 | +€14,207 | +11.5% |
| Taxes, remuneration and social security | 45 | €14,902 | €44,641 | +€29,739 | +200% |
| Taxes | 450/3 | €14,902 | €44,641 | +€29,739 | +200% |
| Other amounts payable | 47/48 | €41,286 | €572 | -€40,714 | -98.6% |
| Accrued charges and deferred income | 492/3 | €570 | €742 | +€172 | +30.2% |
| Remuneration, social security and pensions | 62 | €242,990 | €266,147 | +€23,158 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,266 | €60,060 | +€2,794 | +4.9% |
| Other operating charges | 640/8 | €8,997 | €5,212 | -€3,785 | -42.1% |
| Gross operating margin | 9900 | €311,808 | €262,630 | -€49,178 | -15.8% |
| Operating profit (loss) | 9901 | €2,556 | -€68,790 | -€71,345 | |
| Financial income | 75/76B | €42 | €27 | -€15 | -35.0% |
| Recurring financial income | 75 | €42 | €27 | -€15 | -35.0% |
| Financial charges | 65/66B | €9,926 | €13,934 | +€4,008 | +40.4% |
| Recurring financial charges | 65 | €9,926 | €13,934 | +€4,008 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,328 | -€82,697 | -€75,369 | -1,028% |
| Profit (loss) for the period | 9904 | -€7,328 | -€82,697 | -€75,369 | -1,028% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,328 | -€82,697 | -€75,369 | -1,028% |
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 14 October 2026 via checked.be.