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
- Receivables within one year +€20,645
up €20,645 (+326%), from €6,329 to €26,974
of which Other amounts receivable: +€26,974
- Tangible fixed assets -€11,461
down €11,461 (-41.3%), from €27,735 to €16,274
of which Furniture and vehicles: -€8,209
- Deferred charges and accrued income -€1,602
down €1,602 (-82.8%), from €1,934 to €332
- Stocks and contracts +€1,552
up €1,552 (+28.6%), from €5,434 to €6,986
- Other debts +€43,669
up €43,669 (+1,343%), from €3,251 to €46,920
- Trade debts -€27,327
down €27,327 (-51.5%), from €53,082 to €25,755
- Profit (loss) carried forward -€11,250
down €11,250 (-48.8%), from -€23,072 to -€34,323
- Contributions -€6,200
no longer reported in 2025 (was €6,200)
- Revaluation surpluses +€6,200
new in 2025: €6,200
- Financial income +€14,861
up €14,861 (+348,839%), from €4 to €14,865
- Staff costs -€8,053
down €8,053 (-24.3%), from €33,140 to €25,088
- Other operating charges +€6,704
up €6,704 (+129%), from €5,177 to €11,881
- Gross operating margin -€2,887
down €2,887 (-11.4%), from €25,289 to €22,401
- Financial charges +€906
up €906 (+207%), from €437 to €1,343
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 | €54,109 | €63,878 | +€9,768 | +18.1% |
| Fixed assets | 21/28 | €28,235 | €16,774 | -€11,461 | -40.6% |
| Tangible fixed assets | 22/27 | €27,735 | €16,274 | -€11,461 | -41.3% |
| Plant, machinery and equipment | 23 | €10,327 | €7,075 | -€3,253 | -31.5% |
| Furniture and vehicles | 24 | €17,408 | €9,200 | -€8,209 | -47.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €25,874 | €47,104 | +€21,230 | +82.1% |
| Stocks and contracts in progress | 3 | €5,434 | €6,986 | +€1,552 | +28.6% |
| Stocks | 30/36 | €5,434 | €6,986 | +€1,552 | +28.6% |
| Amounts receivable within one year | 40/41 | €6,329 | €26,974 | +€20,645 | +326% |
| Trade receivables | 40 | €6,329 | - | -€6,329 | |
| Other amounts receivable | 41 | - | €26,974 | +€26,974 | |
| Cash at bank and in hand | 54/58 | €12,177 | €12,812 | +€635 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,934 | €332 | -€1,602 | -82.8% |
| Total equity and liabilities | 10/49 | €54,109 | €63,878 | +€9,768 | +18.1% |
| Equity | 10/15 | -€16,872 | -€28,123 | -€11,250 | -66.7% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Revaluation surpluses | 12 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€23,072 | -€34,323 | -€11,250 | -48.8% |
| Amounts payable | 17/49 | €70,982 | €92,001 | +€21,019 | +29.6% |
| Amounts payable within one year | 42/48 | €70,982 | €92,001 | +€21,019 | +29.6% |
| Trade debts | 44 | €53,082 | €25,755 | -€27,327 | -51.5% |
| Suppliers | 440/4 | €53,082 | €25,755 | -€27,327 | -51.5% |
| Taxes, remuneration and social security | 45 | €14,649 | €19,326 | +€4,676 | +31.9% |
| Taxes | 450/3 | €10,869 | €15,355 | +€4,486 | +41.3% |
| Remuneration and social security | 454/9 | €3,780 | €3,971 | +€191 | +5.0% |
| Other amounts payable | 47/48 | €3,251 | €46,920 | +€43,669 | +1,343% |
| Non-recurring operating income | 76A | - | €9,939 | +€9,939 | |
| Remuneration, social security and pensions | 62 | €33,140 | €25,088 | -€8,053 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,946 | €7,401 | -€545 | -6.9% |
| Other operating charges | 640/8 | €5,177 | €11,881 | +€6,704 | +129% |
| Non-recurring operating charges | 66A | - | €2,612 | +€2,612 | |
| Gross operating margin | 9900 | €25,289 | €22,401 | -€2,887 | -11.4% |
| Operating profit (loss) | 9901 | -€20,975 | -€24,580 | -€3,605 | -17.2% |
| Financial income | 75/76B | €4 | €14,865 | +€14,861 | +348,839% |
| Recurring financial income | 75 | €4 | €14,865 | +€14,861 | +348,839% |
| Financial charges | 65/66B | €437 | €1,343 | +€906 | +207% |
| Recurring financial charges | 65 | €437 | €1,343 | +€906 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€21,408 | -€11,058 | +€10,350 | +48.3% |
| Income taxes | 67/77 | €209 | €192 | -€17 | -7.9% |
| Profit (loss) for the period | 9904 | -€21,617 | -€11,250 | +€10,366 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,617 | -€11,250 | +€10,366 | +48.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.