MACCHIATO EXPERIENCE: 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 EXPERIENCE
Largest movements
- Receivables within one year +€41,548
up €41,548 (+151%), from €27,577 to €69,124
- Tangible fixed assets +€18,608
up €18,608 (+89.2%), from €20,862 to €39,471
of which Furniture and vehicles: +€19,205
- Trade debts +€29,734
up €29,734 (+221%), from €13,459 to €43,193
- Other debts +€29,416
up €29,416 (+269%), from €10,945 to €40,361
- Advances received +€16,520
new in 2025: €16,520
- Tax, wage and social debts -€13,356
down €13,356 (-49.1%), from €27,191 to €13,835
of which Taxes: -€9,906
- Profit (loss) carried forward -€2,187
down €2,187 (-8.7%), from €25,098 to €22,910
- Gross operating margin +€21,012
up €21,012 (+655%), from €3,208 to €24,220
- Taxes +€4,902
up €4,902 (+516%), from €950 to €5,853
- Financial income -€1,068
down €1,068 (-98.9%), from €1,080 to €12
- Other operating charges -€694
down €694 (-97.9%), from €709 to €15
- Depreciation +€620
up €620 (+12.9%), from €4,823 to €5,443
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 | €95,292 | €155,418 | +€60,126 | +63.1% |
| Fixed assets | 21/28 | €22,962 | €41,571 | +€18,608 | +81.0% |
| Tangible fixed assets | 22/27 | €20,862 | €39,471 | +€18,608 | +89.2% |
| Furniture and vehicles | 24 | €15,832 | €35,037 | +€19,205 | +121% |
| Other tangible fixed assets | 26 | €5,030 | €4,433 | -€597 | -11.9% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €72,330 | €113,848 | +€41,518 | +57.4% |
| Amounts receivable after more than one year | 29 | €37,550 | €37,550 | = | 0.0% |
| Other amounts receivable | 291 | €37,550 | €37,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,577 | €69,124 | +€41,548 | +151% |
| Trade receivables | 40 | €27,577 | €69,124 | +€41,548 | +151% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,732 | €6,174 | +€441 | +7.7% |
| Deferred charges and accrued income | 490/1 | €471 | - | -€471 | |
| Total equity and liabilities | 10/49 | €95,292 | €155,418 | +€60,126 | +63.1% |
| Equity | 10/15 | €43,698 | €41,510 | -€2,187 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,098 | €22,910 | -€2,187 | -8.7% |
| Amounts payable | 17/49 | €51,595 | €113,908 | +€62,313 | +121% |
| Amounts payable within one year | 42/48 | €51,595 | €113,908 | +€62,313 | +121% |
| Trade debts | 44 | €13,459 | €43,193 | +€29,734 | +221% |
| Suppliers | 440/4 | €13,459 | €43,193 | +€29,734 | +221% |
| Advances received on contracts in progress | 46 | - | €16,520 | +€16,520 | |
| Taxes, remuneration and social security | 45 | €27,191 | €13,835 | -€13,356 | -49.1% |
| Taxes | 450/3 | €23,741 | €13,835 | -€9,906 | -41.7% |
| Remuneration and social security | 454/9 | €3,450 | - | -€3,450 | |
| Other amounts payable | 47/48 | €10,945 | €40,361 | +€29,416 | +269% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,823 | €5,443 | +€620 | +12.9% |
| Other operating charges | 640/8 | €709 | €15 | -€694 | -97.9% |
| Gross operating margin | 9900 | €3,208 | €24,220 | +€21,012 | +655% |
| Operating profit (loss) | 9901 | -€2,324 | €18,762 | +€21,086 | |
| Financial income | 75/76B | €1,080 | €12 | -€1,068 | -98.9% |
| Recurring financial income | 75 | €1,080 | €12 | -€1,068 | -98.9% |
| Financial charges | 65/66B | €109 | €108 | -€0 | -0.1% |
| Recurring financial charges | 65 | €109 | €108 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,353 | €18,666 | +€20,018 | |
| Income taxes | 67/77 | €950 | €5,853 | +€4,902 | +516% |
| Profit (loss) for the period | 9904 | -€2,303 | €12,813 | +€15,116 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,303 | €12,813 | +€15,116 |
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 13 October 2026 via checked.be.