MACELLARIUS: 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.
MACELLARIUS
Largest movements
- Receivables within one year -€31,583
down €31,583 (-8.7%), from €362,845 to €331,263
of which Trade receivables: -€17,808
- Tangible fixed assets -€14,095
down €14,095 (-28.7%), from €49,096 to €35,001
of which Furniture and vehicles: -€9,388
- Profit (loss) carried forward +€34,784
up €34,784 (+43.6%), from -€79,844 to -€45,060
- Other debts -€31,567
down €31,567 (-64.7%), from €48,768 to €17,201
- Short-term financial debts -€28,404
down €28,404 (-71.5%), from €39,711 to €11,307
- Trade debts -€9,931
down €9,931 (-5.1%), from €195,904 to €185,973
- Debts after one year -€6,809
no longer reported in 2024 (was €6,809)
- Gross operating margin +€66,852
up €66,852 (+30.4%), from €220,004 to €286,856
- Staff costs +€20,902
up €20,902 (+11.6%), from €180,411 to €201,314
- Financial charges +€14,633
up €14,633 (+158.7%), from €9,221 to €23,854
- Taxes +€7,876
up €7,876 (+2456.0%), from €321 to €8,197
- Depreciation +€4,841
up €4,841 (+33.8%), from €14,316 to €19,156
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 | €447,033 | €400,802 | -€46,232 | -10.3% |
| Fixed assets | 21/28 | €54,689 | €39,491 | -€15,198 | -27.8% |
| Intangible fixed assets | 21 | €2,293 | €1,190 | -€1,103 | -48.1% |
| Tangible fixed assets | 22/27 | €49,096 | €35,001 | -€14,095 | -28.7% |
| Plant, machinery and equipment | 23 | €3,932 | €1,370 | -€2,562 | -65.2% |
| Furniture and vehicles | 24 | €41,180 | €31,792 | -€9,388 | -22.8% |
| Other tangible fixed assets | 26 | €3,984 | €1,839 | -€2,145 | -53.8% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €392,344 | €361,310 | -€31,034 | -7.9% |
| Stocks and contracts in progress | 3 | €24,540 | €24,540 | = | 0.0% |
| Stocks | 30/36 | €24,540 | €24,540 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €362,845 | €331,263 | -€31,583 | -8.7% |
| Trade receivables | 40 | €55,000 | €37,192 | -€17,808 | -32.4% |
| Other amounts receivable | 41 | €307,845 | €294,071 | -€13,775 | -4.5% |
| Cash at bank and in hand | 54/58 | €2,213 | €4,753 | +€2,541 | +114.8% |
| Deferred charges and accrued income | 490/1 | €2,746 | €754 | -€1,992 | -72.5% |
| Total equity and liabilities | 10/49 | €447,033 | €400,802 | -€46,232 | -10.3% |
| Equity | 10/15 | €70,156 | €104,940 | +€34,784 | +49.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,844 | -€45,060 | +€34,784 | +43.6% |
| Amounts payable | 17/49 | €376,877 | €295,862 | -€81,016 | -21.5% |
| Amounts payable after more than one year | 17 | €6,809 | - | -€6,809 | |
| Financial debts | 170/4 | €6,809 | - | -€6,809 | |
| Amounts payable within one year | 42/48 | €370,068 | €295,862 | -€74,206 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €11,645 | €9,708 | -€1,937 | -16.6% |
| Financial debts | 43 | €39,711 | €11,307 | -€28,404 | -71.5% |
| Credit institutions | 430/8 | €39,711 | €11,307 | -€28,404 | -71.5% |
| Trade debts | 44 | €195,904 | €185,973 | -€9,931 | -5.1% |
| Suppliers | 440/4 | €195,904 | €185,973 | -€9,931 | -5.1% |
| Advances received on contracts in progress | 46 | €1,000 | €1,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €73,040 | €70,673 | -€2,367 | -3.2% |
| Taxes | 450/3 | €14,322 | €28,485 | +€14,163 | +98.9% |
| Remuneration and social security | 454/9 | €58,718 | €42,188 | -€16,530 | -28.2% |
| Other amounts payable | 47/48 | €48,768 | €17,201 | -€31,567 | -64.7% |
| Remuneration, social security and pensions | 62 | €180,411 | €201,314 | +€20,902 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,316 | €19,156 | +€4,841 | +33.8% |
| Other operating charges | 640/8 | €5,177 | €2,275 | -€2,902 | -56.1% |
| Gross operating margin | 9900 | €220,004 | €286,856 | +€66,852 | +30.4% |
| Operating profit (loss) | 9901 | €20,100 | €64,111 | +€44,012 | +219.0% |
| Financial income | 75/76B | €2,716 | €2,723 | +€7 | +0.3% |
| Recurring financial income | 75 | €2,716 | €2,723 | +€7 | +0.3% |
| Financial charges | 65/66B | €9,221 | €23,854 | +€14,633 | +158.7% |
| Recurring financial charges | 65 | €9,221 | €23,854 | +€14,633 | +158.7% |
| Profit (loss) for the period before taxes | 9903 | €13,595 | €42,981 | +€29,386 | +216.2% |
| Income taxes | 67/77 | €321 | €8,197 | +€7,876 | +2456.0% |
| Profit (loss) for the period | 9904 | €13,274 | €34,784 | +€21,510 | +162.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,274 | €34,784 | +€21,510 | +162.0% |
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 29 September 2026 via checked.be.