Maison Saint Roch: 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 Saint Roch
Largest movements
- Stocks and contracts -€43,212
down €43,212 (-31.1%), from €139,054 to €95,842
- Tangible fixed assets -€24,665
down €24,665 (-8.0%), from €309,874 to €285,210
- Receivables within one year -€6,735
down €6,735 (-13.1%), from €51,327 to €44,592
of which Other amounts receivable: -€19,171
- Debts after one year -€31,810
down €31,810 (-26.2%), from €121,608 to €89,797
- Trade debts -€26,104
down €26,104 (-50.9%), from €51,335 to €25,231
- Tax, wage and social debts -€10,383
down €10,383 (-10.6%), from €98,185 to €87,802
of which Remuneration and social security: -€8,814
- Short-term financial debts -€5,971
down €5,971 (-15.9%), from €37,485 to €31,514
- Staff costs -€44,961
down €44,961 (-24.6%), from €182,989 to €138,028
- Gross operating margin -€14,331
down €14,331 (-7.1%), from €201,857 to €187,526
- Financial charges -€7,973
down €7,973 (-45.5%), from €17,539 to €9,566
- Other operating charges -€7,459
down €7,459 (-45.4%), from €16,439 to €8,981
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 | €500,826 | €427,101 | -€73,725 | -14.7% |
| Fixed assets | 21/28 | €310,246 | €285,582 | -€24,665 | -8.0% |
| Tangible fixed assets | 22/27 | €309,874 | €285,210 | -€24,665 | -8.0% |
| Land and buildings | 22 | €268,958 | €258,481 | -€10,478 | -3.9% |
| Plant, machinery and equipment | 23 | €4,623 | €999 | -€3,625 | -78.4% |
| Furniture and vehicles | 24 | €464 | €0 | -€464 | -100% |
| Leasing and similar rights | 25 | €35,829 | €25,730 | -€10,099 | -28.2% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €190,580 | €141,520 | -€49,060 | -25.7% |
| Stocks and contracts in progress | 3 | €139,054 | €95,842 | -€43,212 | -31.1% |
| Stocks | 30/36 | €139,054 | €95,842 | -€43,212 | -31.1% |
| Amounts receivable within one year | 40/41 | €51,327 | €44,592 | -€6,735 | -13.1% |
| Trade receivables | 40 | €30,872 | €43,307 | +€12,436 | +40.3% |
| Other amounts receivable | 41 | €20,455 | €1,284 | -€19,171 | -93.7% |
| Cash at bank and in hand | 54/58 | €0 | €317 | +€317 | |
| Deferred charges and accrued income | 490/1 | €199 | €769 | +€570 | +287% |
| Total equity and liabilities | 10/49 | €500,826 | €427,101 | -€73,725 | -14.7% |
| Equity | 10/15 | €129,877 | €133,264 | +€3,387 | +2.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,575 | -€87,187 | +€3,387 | +3.7% |
| Amounts payable | 17/49 | €370,949 | €293,837 | -€77,112 | -20.8% |
| Amounts payable after more than one year | 17 | €121,608 | €89,797 | -€31,810 | -26.2% |
| Financial debts | 170/4 | €121,608 | €89,797 | -€31,810 | -26.2% |
| Amounts payable within one year | 42/48 | €248,601 | €204,040 | -€44,561 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €33,179 | €34,880 | +€1,701 | +5.1% |
| Financial debts | 43 | €37,485 | €31,514 | -€5,971 | -15.9% |
| Credit institutions | 430/8 | €37,485 | €31,514 | -€5,971 | -15.9% |
| Trade debts | 44 | €51,335 | €25,231 | -€26,104 | -50.9% |
| Suppliers | 440/4 | €51,335 | €25,231 | -€26,104 | -50.9% |
| Taxes, remuneration and social security | 45 | €98,185 | €87,802 | -€10,383 | -10.6% |
| Taxes | 450/3 | €3,031 | €1,462 | -€1,569 | -51.8% |
| Remuneration and social security | 454/9 | €95,154 | €86,340 | -€8,814 | -9.3% |
| Other amounts payable | 47/48 | €28,417 | €24,613 | -€3,805 | -13.4% |
| Accrued charges and deferred income | 492/3 | €740 | €0 | -€740 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €182,989 | €138,028 | -€44,961 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,162 | €25,766 | -€395 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,797 | +€1,797 | |
| Other operating charges | 640/8 | €16,439 | €8,981 | -€7,459 | -45.4% |
| Gross operating margin | 9900 | €201,857 | €187,526 | -€14,331 | -7.1% |
| Operating profit (loss) | 9901 | -€23,734 | €12,954 | +€36,688 | |
| Financial income | 75/76B | €248 | €0 | -€248 | -100.0% |
| Recurring financial income | 75 | €248 | €0 | -€248 | -100.0% |
| Financial charges | 65/66B | €17,539 | €9,566 | -€7,973 | -45.5% |
| Recurring financial charges | 65 | €17,539 | €9,566 | -€7,973 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€41,026 | €3,387 | +€44,413 | |
| Profit (loss) for the period | 9904 | -€41,026 | €3,387 | +€44,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,026 | €3,387 | +€44,413 |
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 25 October 2026 via checked.be.