MACCHIATO: 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.
MACCHIATO
Largest movements
- Cash +€62,001
up €62,001 (+278.1%), from €22,297 to €84,298
mainly Trade debts (+€75,889) and Net result for the year (+€34,796)
- Receivables within one year +€47,862
up €47,862 (+89.1%), from €53,709 to €101,571
of which Trade receivables: +€41,491
- Tangible fixed assets -€4,307
down €4,307 (-9.5%), from €45,186 to €40,879
of which Furniture and vehicles: -€8,843
- Trade debts +€75,889
up €75,889 (+160.8%), from €47,204 to €123,093
- Profit (loss) carried forward +€34,796
up €34,796 (+70.6%), from €49,274 to €84,069
- Tax, wage and social debts -€3,578
down €3,578 (-15.0%), from €23,779 to €20,201
of which Remuneration and social security: -€4,066
- Gross operating margin +€37,140
up €37,140 (+15.3%), from €242,092 to €279,232
- Other operating charges +€3,575
up €3,575 (+102.8%), from €3,478 to €7,053
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 | €121,809 | €227,364 | +€105,555 | +86.7% |
| Fixed assets | 21/28 | €45,186 | €40,879 | -€4,307 | -9.5% |
| Tangible fixed assets | 22/27 | €45,186 | €40,879 | -€4,307 | -9.5% |
| Land and buildings | 22 | €1,403 | €1,015 | -€389 | -27.7% |
| Plant, machinery and equipment | 23 | €7,742 | €12,666 | +€4,925 | +63.6% |
| Furniture and vehicles | 24 | €36,041 | €27,198 | -€8,843 | -24.5% |
| Current assets | 29/58 | €76,623 | €186,485 | +€109,862 | +143.4% |
| Stocks and contracts in progress | 3 | €617 | €617 | = | 0.0% |
| Stocks | 30/36 | €617 | €617 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,709 | €101,571 | +€47,862 | +89.1% |
| Trade receivables | 40 | €47,658 | €89,149 | +€41,491 | +87.1% |
| Other amounts receivable | 41 | €6,051 | €12,422 | +€6,371 | +105.3% |
| Cash at bank and in hand | 54/58 | €22,297 | €84,298 | +€62,001 | +278.1% |
| Total equity and liabilities | 10/49 | €121,809 | €227,364 | +€105,555 | +86.7% |
| Equity | 10/15 | €49,274 | €84,069 | +€34,796 | +70.6% |
| Profit (loss) carried forward | 14 | €49,274 | €84,069 | +€34,796 | +70.6% |
| Amounts payable | 17/49 | €72,535 | €143,294 | +€70,759 | +97.6% |
| Amounts payable within one year | 42/48 | €72,535 | €143,294 | +€70,759 | +97.6% |
| Trade debts | 44 | €47,204 | €123,093 | +€75,889 | +160.8% |
| Suppliers | 440/4 | €47,204 | €123,093 | +€75,889 | +160.8% |
| Taxes, remuneration and social security | 45 | €23,779 | €20,201 | -€3,578 | -15.0% |
| Taxes | 450/3 | €10,759 | €11,247 | +€488 | +4.5% |
| Remuneration and social security | 454/9 | €13,020 | €8,954 | -€4,066 | -31.2% |
| Other amounts payable | 47/48 | €1,552 | - | -€1,552 | |
| Remuneration, social security and pensions | 62 | €222,035 | €219,433 | -€2,602 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,890 | €13,351 | +€2,461 | +22.6% |
| Other operating charges | 640/8 | €3,478 | €7,053 | +€3,575 | +102.8% |
| Gross operating margin | 9900 | €242,092 | €279,232 | +€37,140 | +15.3% |
| Operating profit (loss) | 9901 | €5,690 | €39,396 | +€33,706 | +592.4% |
| Financial income | 75/76B | €39 | €13 | -€26 | -66.1% |
| Recurring financial income | 75 | €39 | €13 | -€26 | -66.1% |
| Financial charges | 65/66B | €1,494 | €1,862 | +€368 | +24.6% |
| Recurring financial charges | 65 | €1,494 | €1,862 | +€368 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €4,234 | €37,547 | +€33,313 | +786.7% |
| Income taxes | 67/77 | €3,584 | €2,751 | -€833 | -23.2% |
| Profit (loss) for the period | 9904 | €650 | €34,796 | +€34,146 | +5253.3% |
| Profit (loss) for the period to be appropriated | 9905 | €650 | €34,796 | +€34,146 | +5253.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.