MACHRIJO: 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.
MACHRIJO
Largest movements
- Cash +€4,272
up €4,272 (+7.9%), from €54,310 to €58,582
mainly Net result for the year (+€4,958) and Depreciation (+€3,003)
- Deferred charges and accrued income +€3,500
up €3,500 (+53.8%), from €6,500 to €10,000
- Tangible fixed assets -€3,003
down €3,003 (-4.4%), from €68,459 to €65,456
of which Plant, machinery and equipment: -€2,372
- Profit (loss) carried forward +€4,958
up €4,958 (+5.9%), from €83,575 to €88,534
- Gross operating margin -€4,762
down €4,762 (-27.7%), from €17,203 to €12,441
- Depreciation -€2,476
down €2,476 (-45.2%), from €5,478 to €3,003
- Taxes -€703
down €703 (-28.0%), from €2,508 to €1,805
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 | €165,001 | €169,771 | +€4,770 | +2.9% |
| Fixed assets | 21/28 | €68,459 | €65,456 | -€3,003 | -4.4% |
| Tangible fixed assets | 22/27 | €68,459 | €65,456 | -€3,003 | -4.4% |
| Land and buildings | 22 | €57,996 | €57,366 | -€630 | -1.1% |
| Plant, machinery and equipment | 23 | €10,462 | €8,090 | -€2,372 | -22.7% |
| Current assets | 29/58 | €96,542 | €104,315 | +€7,772 | +8.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,733 | €20,733 | = | 0.0% |
| Other amounts receivable | 41 | €20,733 | €20,733 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,310 | €58,582 | +€4,272 | +7.9% |
| Deferred charges and accrued income | 490/1 | €6,500 | €10,000 | +€3,500 | +53.8% |
| Total equity and liabilities | 10/49 | €165,001 | €169,771 | +€4,770 | +2.9% |
| Equity | 10/15 | €151,437 | €156,396 | +€4,958 | +3.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,362 | €6,362 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €212 | €212 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,575 | €88,534 | +€4,958 | +5.9% |
| Amounts payable | 17/49 | €13,564 | €13,375 | -€189 | -1.4% |
| Amounts payable within one year | 42/48 | €13,564 | €13,375 | -€189 | -1.4% |
| Trade debts | 44 | €598 | €302 | -€296 | -49.5% |
| Suppliers | 440/4 | €598 | €302 | -€296 | -49.5% |
| Taxes, remuneration and social security | 45 | €2,408 | €2,606 | +€198 | +8.2% |
| Taxes | 450/3 | €2,408 | €2,606 | +€198 | +8.2% |
| Other amounts payable | 47/48 | €10,558 | €10,467 | -€91 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,478 | €3,003 | -€2,476 | -45.2% |
| Other operating charges | 640/8 | €2,774 | €2,859 | +€85 | +3.1% |
| Gross operating margin | 9900 | €17,203 | €12,441 | -€4,762 | -27.7% |
| Operating profit (loss) | 9901 | €8,951 | €6,579 | -€2,372 | -26.5% |
| Financial income | 75/76B | €335 | €232 | -€103 | -30.8% |
| Recurring financial income | 75 | €335 | €232 | -€103 | -30.8% |
| Financial charges | 65/66B | €48 | €47 | -€1 | -1.1% |
| Recurring financial charges | 65 | €48 | €47 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €9,238 | €6,763 | -€2,474 | -26.8% |
| Income taxes | 67/77 | €2,508 | €1,805 | -€703 | -28.0% |
| Profit (loss) for the period | 9904 | €6,729 | €4,958 | -€1,771 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,729 | €4,958 | -€1,771 | -26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.