MAÂT: what changed
Two fiscal 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.
MAÂT
Largest movements
- Cash -€3,953
down €3,953 (-1.6%), from €242,675 to €238,722
mainly Net result for the year (-€3,381) and Trade debts (-€3,297)
- Receivables within one year -€2,725
down €2,725 (-82.1%), from €3,320 to €595
of which Trade receivables: -€2,725
- Profit (loss) carried forward -€3,381
down €3,381 (-78.6%), from -€4,303 to -€7,683
- Trade debts -€3,297
no longer reported in 2024 (was €3,297)
- Gross operating margin +€3,144
up €3,144 (+58.1%), from -€5,412 to -€2,268
- Other operating charges +€765
new in 2024: €765
- Taxes +€247
new in 2024: €247
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.
Cash bridge derived
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 | €245,994 | €239,317 | -€6,678 | -2.7% |
| Current assets | 29/58 | €245,994 | €239,317 | -€6,678 | -2.7% |
| Amounts receivable within one year | 40/41 | €3,320 | €595 | -€2,725 | -82.1% |
| Trade receivables | 40 | €2,725 | - | -€2,725 | |
| Other amounts receivable | 41 | €595 | €595 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €242,675 | €238,722 | -€3,953 | -1.6% |
| Total equity and liabilities | 10/49 | €245,994 | €239,317 | -€6,678 | -2.7% |
| Equity | 10/15 | €242,697 | €239,317 | -€3,381 | -1.4% |
| Contributions | 10/11 | €247,000 | €247,000 | = | 0.0% |
| Capital | 10 | €247,000 | - | -€247,000 | |
| Issued capital | 100 | €260,000 | - | -€260,000 | |
| Uncalled capital | 101 | €13,000 | - | -€13,000 | |
| Profit (loss) carried forward | 14 | -€4,303 | -€7,683 | -€3,381 | -78.6% |
| Amounts payable | 17/49 | €3,297 | - | -€3,297 | |
| Amounts payable within one year | 42/48 | €3,297 | - | -€3,297 | |
| Trade debts | 44 | €3,297 | - | -€3,297 | |
| Suppliers | 440/4 | €3,297 | - | -€3,297 | |
| Other operating charges | 640/8 | - | €765 | +€765 | |
| Gross operating margin | 9900 | -€5,412 | -€2,268 | +€3,144 | +58.1% |
| Operating profit (loss) | 9901 | -€5,412 | -€3,033 | +€2,379 | +44.0% |
| Financial charges | 65/66B | €48 | €101 | +€53 | +110.4% |
| Recurring financial charges | 65 | €48 | €101 | +€53 | +110.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,460 | -€3,134 | +€2,326 | +42.6% |
| Income taxes | 67/77 | - | €247 | +€247 | |
| Profit (loss) for the period | 9904 | -€5,460 | -€3,381 | +€2,079 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,460 | -€3,381 | +€2,079 | +38.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.