Machaman: 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.
Machaman
Largest movements
- Receivables within one year -€35,969
down €35,969 (-27.2%), from €132,123 to €96,153
of which Other amounts receivable: -€35,969
- Debts after one year -€321,785
down €321,785 (-34.4%), from €934,180 to €612,396
- Current portion of long-term debt +€203,942
up €203,942 (+173.1%), from €117,842 to €321,785
- Reserves +€63,412
up €63,412 (+32.3%), from €196,449 to €259,861
- Financial income -€157,059
down €157,059 (-78.5%), from €200,027 to €42,968
- Gross operating margin +€32,545
up €32,545 (+149.1%), from €21,832 to €54,376
- Taxes +€6,189
up €6,189 (+15473.0%), from €40 to €6,229
- Financial charges +€2,368
up €2,368 (+9.8%), from €24,232 to €26,601
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.
Cash bridge derived
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 | €1,360,932 | €1,312,098 | -€48,835 | -3.6% |
| Fixed assets | 21/28 | €1,200,300 | €1,200,000 | -€300 | 0.0% |
| Financial fixed assets | 28 | €1,200,300 | €1,200,000 | -€300 | 0.0% |
| Current assets | 29/58 | €160,632 | €112,098 | -€48,535 | -30.2% |
| Amounts receivable within one year | 40/41 | €132,123 | €96,153 | -€35,969 | -27.2% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | €113,973 | €78,003 | -€35,969 | -31.6% |
| Cash at bank and in hand | 54/58 | €23,151 | €14,224 | -€8,927 | -38.6% |
| Deferred charges and accrued income | 490/1 | €5,359 | €1,721 | -€3,638 | -67.9% |
| Total equity and liabilities | 10/49 | €1,360,932 | €1,312,098 | -€48,835 | -3.6% |
| Equity | 10/15 | €199,449 | €262,861 | +€63,412 | +31.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €196,449 | €259,861 | +€63,412 | +32.3% |
| Distributable reserves | 133 | €196,449 | €259,861 | +€63,412 | +32.3% |
| Amounts payable | 17/49 | €1,161,483 | €1,049,237 | -€112,247 | -9.7% |
| Amounts payable after more than one year | 17 | €934,180 | €612,396 | -€321,785 | -34.4% |
| Financial debts | 170/4 | €934,180 | €612,396 | -€321,785 | -34.4% |
| Amounts payable within one year | 42/48 | €227,303 | €436,841 | +€209,538 | +92.2% |
| Current portion of amounts payable after more than one year | 42 | €117,842 | €321,785 | +€203,942 | +173.1% |
| Trade debts | 44 | €5,952 | €4,406 | -€1,546 | -26.0% |
| Suppliers | 440/4 | €5,952 | €4,406 | -€1,546 | -26.0% |
| Taxes, remuneration and social security | 45 | €4,960 | €11,152 | +€6,192 | +124.8% |
| Taxes | 450/3 | €4,960 | €11,152 | +€6,192 | +124.8% |
| Other amounts payable | 47/48 | €98,548 | €99,498 | +€950 | +1.0% |
| Other operating charges | 640/8 | €1,137 | €1,102 | -€35 | -3.0% |
| Gross operating margin | 9900 | €21,832 | €54,376 | +€32,545 | +149.1% |
| Operating profit (loss) | 9901 | €20,695 | €53,274 | +€32,579 | +157.4% |
| Financial income | 75/76B | €200,027 | €42,968 | -€157,059 | -78.5% |
| Recurring financial income | 75 | €200,027 | €42,968 | -€157,059 | -78.5% |
| Financial charges | 65/66B | €24,232 | €26,601 | +€2,368 | +9.8% |
| Recurring financial charges | 65 | €24,232 | €26,601 | +€2,368 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €196,489 | €69,641 | -€126,848 | -64.6% |
| Income taxes | 67/77 | €40 | €6,229 | +€6,189 | +15473.0% |
| Profit (loss) for the period | 9904 | €196,449 | €63,412 | -€133,037 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €196,449 | €63,412 | -€133,037 | -67.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.