MAA SANTOSHI: 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.
MAA SANTOSHI
Largest movements
- Cash +€3,386
up €3,386 (+119%), from €2,848 to €6,234
mainly Trade debts (+€5,122) and Tax, wage and social debts (+€1,740)
- Tangible fixed assets -€300
down €300 (-23.7%), from €1,267 to €967
- Trade debts +€5,122
up €5,122 (+114%), from €4,513 to €9,635
- Other debts -€3,852
down €3,852 (-89.2%), from €4,318 to €466
- Tax, wage and social debts +€1,740
up €1,740 (+128%), from €1,356 to €3,096
of which Remuneration and social security: +€2,000
- Other operating charges +€1,918
up €1,918 (+118%), from €1,626 to €3,544
- Financial charges -€308
down €308 (-15.9%), from €1,940 to €1,632
- Gross operating margin -€254
down €254 (-4.0%), from €6,342 to €6,088
- Depreciation +€67
up €67 (+28.7%), from €233 to €300
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 | €22,182 | €25,258 | +€3,075 | +13.9% |
| Fixed assets | 21/28 | €1,267 | €967 | -€300 | -23.7% |
| Tangible fixed assets | 22/27 | €1,267 | €967 | -€300 | -23.7% |
| Plant, machinery and equipment | 23 | €1,267 | €967 | -€300 | -23.7% |
| Current assets | 29/58 | €20,915 | €24,291 | +€3,375 | +16.1% |
| Stocks and contracts in progress | 3 | €18,067 | €17,858 | -€209 | -1.2% |
| Stocks | 30/36 | €18,067 | €17,858 | -€209 | -1.2% |
| Amounts receivable within one year | 40/41 | - | €198 | +€198 | |
| Other amounts receivable | 41 | - | €198 | +€198 | |
| Cash at bank and in hand | 54/58 | €2,848 | €6,234 | +€3,386 | +119% |
| Total equity and liabilities | 10/49 | €22,182 | €25,258 | +€3,075 | +13.9% |
| Equity | 10/15 | €6,995 | €7,061 | +€65 | +0.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,995 | €2,061 | +€65 | +3.3% |
| Distributable reserves | 133 | €1,995 | €2,061 | +€65 | +3.3% |
| Amounts payable | 17/49 | €15,187 | €18,197 | +€3,010 | +19.8% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,187 | €13,197 | +€3,010 | +29.6% |
| Trade debts | 44 | €4,513 | €9,635 | +€5,122 | +114% |
| Suppliers | 440/4 | €4,513 | €9,635 | +€5,122 | +114% |
| Taxes, remuneration and social security | 45 | €1,356 | €3,096 | +€1,740 | +128% |
| Taxes | 450/3 | €1,356 | €1,096 | -€260 | -19.2% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €4,318 | €466 | -€3,852 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €300 | +€67 | +28.7% |
| Other operating charges | 640/8 | €1,626 | €3,544 | +€1,918 | +118% |
| Gross operating margin | 9900 | €6,342 | €6,088 | -€254 | -4.0% |
| Operating profit (loss) | 9901 | €4,483 | €2,244 | -€2,239 | -49.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,940 | €1,632 | -€308 | -15.9% |
| Recurring financial charges | 65 | €1,940 | €1,632 | -€308 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €2,544 | €612 | -€1,932 | -75.9% |
| Income taxes | 67/77 | €549 | €547 | -€2 | -0.3% |
| Profit (loss) for the period | 9904 | €1,995 | €65 | -€1,930 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,995 | €65 | -€1,930 | -96.7% |
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 15 October 2026 via checked.be.