MACLARENA: 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.
MACLARENA
Largest movements
- Deferred charges and accrued income -€4,500
no longer reported in 2023 (was €4,500)
- Receivables within one year -€1,025
down €1,025 (-20.2%), from €5,070 to €4,045
- Cash -€925
down €925 (-93.7%), from €987 to €63
mainly Net result for the year (-€5,149) and Other debts (-€1,301)
- Profit (loss) carried forward -€5,149
down €5,149 (-4.0%), from -€129,313 to -€134,462
- Other debts -€1,301
down €1,301 (-1.0%), from €129,874 to €128,573
- Financial charges -€37,394
down €37,394 (-99.9%), from €37,443 to €50
of which Non-recurring financial charges: -€36,940
- Write-downs -€16,070
no longer reported in 2023 (was €16,070)
- Purchases and services -€535
no longer reported in 2023 (was €535)
- Gross operating margin -€64
down €64 (-11.9%), from -€535 to -€599
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,557 | €4,108 | -€6,450 | -61.1% |
| Current assets | 29/58 | €10,557 | €4,108 | -€6,450 | -61.1% |
| Amounts receivable within one year | 40/41 | €5,070 | €4,045 | -€1,025 | -20.2% |
| Trade receivables | 40 | €5,070 | €4,045 | -€1,025 | -20.2% |
| Cash at bank and in hand | 54/58 | €987 | €63 | -€925 | -93.7% |
| Deferred charges and accrued income | 490/1 | €4,500 | - | -€4,500 | |
| Total equity and liabilities | 10/49 | €10,557 | €4,108 | -€6,450 | -61.1% |
| Equity | 10/15 | -€121,253 | -€126,402 | -€5,149 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€129,313 | -€134,462 | -€5,149 | -4.0% |
| Amounts payable | 17/49 | €131,810 | €130,509 | -€1,301 | -1.0% |
| Amounts payable within one year | 42/48 | €131,810 | €130,509 | -€1,301 | -1.0% |
| Trade debts | 44 | €1,936 | €1,936 | = | 0.0% |
| Suppliers | 440/4 | €1,936 | €1,936 | = | 0.0% |
| Other amounts payable | 47/48 | €129,874 | €128,573 | -€1,301 | -1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €535 | - | -€535 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,070 | - | -€16,070 | |
| Non-recurring operating charges | 66A | - | €4,500 | +€4,500 | |
| Gross operating margin | 9900 | -€535 | -€599 | -€64 | -11.9% |
| Operating profit (loss) | 9901 | -€16,605 | -€5,099 | +€11,506 | +69.3% |
| Financial charges | 65/66B | €37,443 | €50 | -€37,394 | -99.9% |
| Recurring financial charges | 65 | €503 | €50 | -€453 | -90.1% |
| Non-recurring financial charges | 66B | €36,940 | - | -€36,940 | |
| Profit (loss) for the period before taxes | 9903 | -€54,049 | -€5,149 | +€48,900 | +90.5% |
| Profit (loss) for the period | 9904 | -€54,049 | -€5,149 | +€48,900 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,049 | -€5,149 | +€48,900 | +90.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.