MACHYVOLI: 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.
MACHYVOLI
Largest movements
- Current investments +€385,000
new in 2025: €385,000
- Tangible fixed assets -€149,990
down €149,990 (-100.0%), from €149,990 to €0
of which Land and buildings: -€149,990
- Cash +€23,639
up €23,639 (+2114.2%), from €1,118 to €24,757
mainly Other debts (+€381,497) and Investment in fixed assets (net) (+€149,990)
- Other debts +€381,497
up €381,497 (+5804.9%), from €6,572 to €388,069
- Debts after one year -€55,230
down €55,230 (-53.1%), from €104,006 to €48,776
- Profit (loss) carried forward -€39,809
down €39,809 (-584.8%), from -€6,807 to -€46,616
- Current portion of long-term debt -€24,148
down €24,148 (-100.0%), from €24,148 to €0
- Gross operating margin -€76,486
down €76,486, from €53,238 to -€23,248
- Depreciation -€22,307
down €22,307 (-100.0%), from €22,307 to €0
- Financial income +€9,389
new in 2025: €9,389
- Financial charges +€1,642
up €1,642 (+40.9%), from €4,016 to €5,658
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 | €153,127 | €409,857 | +€256,730 | +167.7% |
| Fixed assets | 21/28 | €149,990 | €0 | -€149,990 | -100.0% |
| Tangible fixed assets | 22/27 | €149,990 | €0 | -€149,990 | -100.0% |
| Land and buildings | 22 | €149,990 | €0 | -€149,990 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €3,137 | €409,857 | +€406,720 | +12963.9% |
| Amounts receivable within one year | 40/41 | €2,019 | €100 | -€1,919 | -95.0% |
| Trade receivables | 40 | €1,718 | €0 | -€1,718 | -100.0% |
| Other amounts receivable | 41 | €301 | €100 | -€201 | -66.8% |
| Current investments | 50/53 | - | €385,000 | +€385,000 | |
| Cash at bank and in hand | 54/58 | €1,118 | €24,757 | +€23,639 | +2114.2% |
| Total equity and liabilities | 10/49 | €153,127 | €409,857 | +€256,730 | +167.7% |
| Equity | 10/15 | €11,793 | -€28,016 | -€39,809 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,807 | -€46,616 | -€39,809 | -584.8% |
| Amounts payable | 17/49 | €141,334 | €437,873 | +€296,539 | +209.8% |
| Amounts payable after more than one year | 17 | €104,006 | €48,776 | -€55,230 | -53.1% |
| Financial debts | 170/4 | €104,006 | €48,776 | -€55,230 | -53.1% |
| Amounts payable within one year | 42/48 | €37,327 | €389,096 | +€351,769 | +942.4% |
| Current portion of amounts payable after more than one year | 42 | €24,148 | €0 | -€24,148 | -100.0% |
| Trade debts | 44 | €3,791 | €693 | -€3,097 | -81.7% |
| Suppliers | 440/4 | €3,791 | €693 | -€3,097 | -81.7% |
| Taxes, remuneration and social security | 45 | €2,817 | €334 | -€2,483 | -88.1% |
| Taxes | 450/3 | €2,817 | €334 | -€2,483 | -88.1% |
| Other amounts payable | 47/48 | €6,572 | €388,069 | +€381,497 | +5804.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,307 | €0 | -€22,307 | -100.0% |
| Other operating charges | 640/8 | €2,355 | €2,312 | -€43 | -1.8% |
| Non-recurring operating charges | 66A | - | €17,646 | +€17,646 | |
| Gross operating margin | 9900 | €53,238 | -€23,248 | -€76,486 | |
| Operating profit (loss) | 9901 | €28,576 | -€43,206 | -€71,782 | |
| Financial income | 75/76B | - | €9,389 | +€9,389 | |
| Recurring financial income | 75 | - | €9,389 | +€9,389 | |
| Financial charges | 65/66B | €4,016 | €5,658 | +€1,642 | +40.9% |
| Recurring financial charges | 65 | €4,016 | €5,658 | +€1,642 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €24,560 | -€39,475 | -€64,035 | |
| Income taxes | 67/77 | €299 | €334 | +€35 | +11.6% |
| Profit (loss) for the period | 9904 | €24,261 | -€39,809 | -€64,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,261 | -€39,809 | -€64,070 |
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 6 October 2026 via checked.be.