MACHA ALLAH VIANDES: what changed
What changed
MACHA ALLAH VIANDES
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
filed annual accounts (NBB)
Net result for the year
€985,838
2023 · €486,478+€499,360
Equity
€2.1m
2023 · €1.1m+€1.1m
Cash
€1.1m
2023 · €961,426+€133,942
Balance sheet total
€3.1m
2023 · €3.6m-€502,485
Largest movements
Assets
- Receivables within one year -€691,795
down €691,795 (-51.1%), from €1.4m to €662,953
of which Trade receivables: -€686,767
- Tangible fixed assets +€307,360
up €307,360 (+112%), from €273,588 to €580,948
of which Other tangible fixed assets: +€190,512
- Receivables after one year -€274,000
down €274,000 (-28.7%), from €955,000 to €681,000
- Cash +€133,942
up €133,942 (+13.9%), from €961,426 to €1.1m
mainly Net result for the year (+€985,838) and Receivables within one year (+€691,795)
Equity and liabilities
- Trade debts -€1.3m
down €1.3m (-70.7%), from €1.9m to €550,766
- Profit (loss) carried forward +€985,838
up €985,838 (+92.6%), from €1.1m to €2.1m
- Advances received -€278,070
no longer reported in 2024 (was €278,070)
- Debts after one year +€202,634
new in 2024: €202,634
- Other debts -€90,000
no longer reported in 2024 (was €90,000)
Income statement
- Gross operating margin +€588,996
up €588,996 (+53.9%), from €1.1m to €1.7m
- Staff costs +€84,604
up €84,604 (+26.3%), from €321,262 to €405,866
- Taxes -€66,725
down €66,725 (-42.5%), from €156,917 to €90,192
- Depreciation +€46,741
up €46,741 (+40.7%), from €114,924 to €161,665
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€486,478
Gross operating margin
+€588,996
Staff costs
-€84,604
Depreciation
-€46,741
Other operating charges
+€1,297
Financial income
-€16,273
Financial charges
-€4,692
Taxes
+€66,725
Deferred taxes and other
-€5,349
Result 2024
€985,838
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€344,830
Investment
-€489,728
Financing
+€278,840
Cash 2023
€961,426
From operations (derived)
+€344,830
Net result for the year
+€985,838
Depreciation
+€161,665
Receivables after one year
+€274,000
Receivables within one year
+€691,795
Deferred charges and accrued income
-€1,306
Trade debts
-€1.3m
Tax, wage and social debts
-€67,559
Advances received
-€278,070
Other debts
-€90,000
Investment (derived)
-€489,728
Investment in fixed assets (net)
-€489,728
Financing
+€278,840
Debts after one year
+€202,634
Current portion of long-term debt
-€1
Contributions, distributions and other
+€76,207
Cash 2024
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,569,912 | €3,067,427 | -€502,485 | -14.1% |
| Fixed assets | 21/28 | €273,738 | €601,801 | +€328,063 | +120% |
| Tangible fixed assets | 22/27 | €273,588 | €580,948 | +€307,360 | +112% |
| Plant, machinery and equipment | 23 | €60,534 | €38,909 | -€21,625 | -35.7% |
| Furniture and vehicles | 24 | €100,272 | €58,680 | -€41,592 | -41.5% |
| Leasing and similar rights | 25 | €87,565 | €267,630 | +€180,065 | +206% |
| Other tangible fixed assets | 26 | €25,216 | €215,728 | +€190,512 | +756% |
| Financial fixed assets | 28 | €150 | €20,853 | +€20,703 | +13,802% |
| Current assets | 29/58 | €3,296,174 | €2,465,626 | -€830,548 | -25.2% |
| Amounts receivable after more than one year | 29 | €955,000 | €681,000 | -€274,000 | -28.7% |
| Other amounts receivable | 291 | €955,000 | €681,000 | -€274,000 | -28.7% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,354,748 | €662,953 | -€691,795 | -51.1% |
| Trade receivables | 40 | €1,349,719 | €662,953 | -€686,767 | -50.9% |
| Other amounts receivable | 41 | €5,029 | - | -€5,029 | |
| Cash at bank and in hand | 54/58 | €961,426 | €1,095,368 | +€133,942 | +13.9% |
| Deferred charges and accrued income | 490/1 | - | €1,306 | +€1,306 | |
| Total equity and liabilities | 10/49 | €3,569,912 | €3,067,427 | -€502,485 | -14.1% |
| Equity | 10/15 | €1,085,760 | €2,147,805 | +€1.1m | +97.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | - | €19,000 | +€19,000 | |
| Issued capital | 100 | - | €19,000 | +€19,000 | |
| Contributions outside capital | 11 | €19,000 | - | -€19,000 | |
| Other | 1109/19 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | - | €1,900 | +€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Profit (loss) carried forward | 14 | €1,064,860 | €2,050,698 | +€985,838 | +92.6% |
| Investment grants | 15 | - | €76,207 | +€76,207 | |
| Amounts payable | 17/49 | €2,484,152 | €919,622 | -€1.6m | -63.0% |
| Amounts payable after more than one year | 17 | - | €202,634 | +€202,634 | |
| Financial debts | 170/4 | - | €202,634 | +€202,634 | |
| Amounts payable within one year | 42/48 | €2,484,152 | €716,988 | -€1.8m | -71.1% |
| Current portion of amounts payable after more than one year | 42 | €28,172 | €28,171 | -€1 | 0.0% |
| Trade debts | 44 | €1,882,300 | €550,766 | -€1.3m | -70.7% |
| Suppliers | 440/4 | €1,882,300 | €550,766 | -€1.3m | -70.7% |
| Advances received on contracts in progress | 46 | €278,070 | - | -€278,070 | |
| Taxes, remuneration and social security | 45 | €205,610 | €138,051 | -€67,559 | -32.9% |
| Taxes | 450/3 | €133,824 | €93,328 | -€40,496 | -30.3% |
| Remuneration and social security | 454/9 | €71,786 | €44,722 | -€27,064 | -37.7% |
| Other amounts payable | 47/48 | €90,000 | - | -€90,000 | |
| Remuneration, social security and pensions | 62 | €321,262 | €405,866 | +€84,604 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,924 | €161,665 | +€46,741 | +40.7% |
| Other operating charges | 640/8 | €24,454 | €23,157 | -€1,297 | -5.3% |
| Gross operating margin | 9900 | €1,093,636 | €1,682,632 | +€588,996 | +53.9% |
| Operating profit (loss) | 9901 | €632,997 | €1,091,945 | +€458,949 | +72.5% |
| Financial income | 75/76B | €18,235 | €1,962 | -€16,273 | -89.2% |
| Recurring financial income | 75 | €18,235 | €1,962 | -€16,273 | -89.2% |
| Financial charges | 65/66B | €13,186 | €17,878 | +€4,692 | +35.6% |
| Recurring financial charges | 65 | €13,186 | €17,878 | +€4,692 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €638,046 | €1,076,030 | +€437,984 | +68.6% |
| Transfer from deferred taxes | 780 | €5,349 | - | -€5,349 | |
| Income taxes | 67/77 | €156,917 | €90,192 | -€66,725 | -42.5% |
| Profit (loss) for the period | 9904 | €486,478 | €985,838 | +€499,360 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €486,478 | €985,838 | +€499,360 | +103% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.