MAABOURA: 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.
MAABOURA
Largest movements
- Receivables within one year +€25,951
up €25,951 (+212%), from €12,252 to €38,202
of which Trade receivables: +€16,815
- Tangible fixed assets +€5,290
up €5,290 (+1,152%), from €459 to €5,750
- Cash +€3,997
up €3,997 (+25.6%), from €15,616 to €19,613
mainly Net result for the year (+€19,008) and Trade debts (+€10,369)
- Profit (loss) carried forward +€19,008
up €19,008 (+171%), from €11,147 to €30,154
- Trade debts +€10,369
up €10,369 (+209%), from €4,949 to €15,318
- Tax, wage and social debts +€5,862
up €5,862 (+41.7%), from €14,055 to €19,918
of which Taxes: +€7,289
- Gross operating margin +€31,259
up €31,259 (+66.2%), from €47,233 to €78,492
- Staff costs +€13,017
up €13,017 (+35.3%), from €36,835 to €49,852
- Taxes +€4,402
up €4,402 (+220%), from €2,000 to €6,403
- Other operating charges +€1,736
up €1,736 (+164%), from €1,057 to €2,793
- Depreciation +€1,047
up €1,047 (+190%), from €551 to €1,598
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,151 | €71,390 | +€35,238 | +97.5% |
| Fixed assets | 21/28 | €459 | €5,750 | +€5,290 | +1,152% |
| Tangible fixed assets | 22/27 | €459 | €5,750 | +€5,290 | +1,152% |
| Plant, machinery and equipment | 23 | €459 | €5,750 | +€5,290 | +1,152% |
| Current assets | 29/58 | €35,692 | €65,640 | +€29,948 | +83.9% |
| Stocks and contracts in progress | 3 | €7,825 | €7,825 | = | 0.0% |
| Stocks | 30/36 | €7,825 | €7,825 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,252 | €38,202 | +€25,951 | +212% |
| Trade receivables | 40 | - | €16,815 | +€16,815 | |
| Other amounts receivable | 41 | €12,252 | €21,387 | +€9,136 | +74.6% |
| Cash at bank and in hand | 54/58 | €15,616 | €19,613 | +€3,997 | +25.6% |
| Total equity and liabilities | 10/49 | €36,151 | €71,390 | +€35,238 | +97.5% |
| Equity | 10/15 | €17,147 | €36,154 | +€19,008 | +111% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,147 | €30,154 | +€19,008 | +171% |
| Amounts payable | 17/49 | €19,005 | €35,236 | +€16,231 | +85.4% |
| Amounts payable within one year | 42/48 | €19,005 | €35,236 | +€16,231 | +85.4% |
| Trade debts | 44 | €4,949 | €15,318 | +€10,369 | +209% |
| Suppliers | 440/4 | €4,949 | €15,318 | +€10,369 | +209% |
| Taxes, remuneration and social security | 45 | €14,055 | €19,918 | +€5,862 | +41.7% |
| Taxes | 450/3 | €5,795 | €13,084 | +€7,289 | +126% |
| Remuneration and social security | 454/9 | €8,261 | €6,834 | -€1,427 | -17.3% |
| Remuneration, social security and pensions | 62 | €36,835 | €49,852 | +€13,017 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €1,598 | +€1,047 | +190% |
| Other operating charges | 640/8 | €1,057 | €2,793 | +€1,736 | +164% |
| Gross operating margin | 9900 | €47,233 | €78,492 | +€31,259 | +66.2% |
| Operating profit (loss) | 9901 | €8,790 | €24,249 | +€15,459 | +176% |
| Financial income | 75/76B | €677 | €1,297 | +€620 | +91.5% |
| Recurring financial income | 75 | €677 | €1,297 | +€620 | +91.5% |
| Financial charges | 65/66B | €66 | €136 | +€70 | +107% |
| Recurring financial charges | 65 | €66 | €136 | +€70 | +107% |
| Profit (loss) for the period before taxes | 9903 | €9,402 | €25,410 | +€16,008 | +170% |
| Income taxes | 67/77 | €2,000 | €6,403 | +€4,402 | +220% |
| Profit (loss) for the period | 9904 | €7,402 | €19,008 | +€11,606 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €7,402 | €19,008 | +€11,606 | +157% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.