Maçon: what changed
Two financial 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.
Maçon
Largest movements
- Receivables within one year -€1.3m
down €1.3m (-54.2%), from €2.3m to €1.1m
of which Trade receivables: -€1.3m
- Trade debts -€1.3m
down €1.3m (-64.8%), from €2.0m to €719,727
- Reserves +€64,789
up €64,789 (+38.6%), from €167,881 to €232,669
- Other debts -€31,362
no longer reported in 2024 (was €31,362)
- Tax, wage and social debts +€25,139
up €25,139 (+29.5%), from €85,212 to €110,351
of which Taxes: +€23,546
- Gross operating margin -€41,946
down €41,946 (-10.6%), from €396,010 to €354,064
- Staff costs +€16,051
up €16,051 (+6.5%), from €245,868 to €261,919
- Taxes -€11,964
down €11,964 (-32.4%), from €36,972 to €25,008
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,352,235 | €1,087,747 | -€1.3m | -53.8% |
| Current assets | 29/58 | €2,352,235 | €1,087,747 | -€1.3m | -53.8% |
| Amounts receivable within one year | 40/41 | €2,348,498 | €1,074,600 | -€1.3m | -54.2% |
| Trade receivables | 40 | €2,288,729 | €948,928 | -€1.3m | -58.5% |
| Other amounts receivable | 41 | €59,769 | €125,672 | +€65,903 | +110% |
| Cash at bank and in hand | 54/58 | €3,737 | €7,575 | +€3,838 | +103% |
| Deferred charges and accrued income | 490/1 | - | €5,572 | +€5,572 | |
| Total equity and liabilities | 10/49 | €2,352,235 | €1,087,747 | -€1.3m | -53.8% |
| Equity | 10/15 | €192,881 | €257,669 | +€64,789 | +33.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €167,881 | €232,669 | +€64,789 | +38.6% |
| Distributable reserves | 133 | €167,881 | €232,669 | +€64,789 | +38.6% |
| Amounts payable | 17/49 | €2,159,354 | €830,078 | -€1.3m | -61.6% |
| Amounts payable within one year | 42/48 | €2,159,354 | €830,078 | -€1.3m | -61.6% |
| Trade debts | 44 | €2,042,780 | €719,727 | -€1.3m | -64.8% |
| Suppliers | 440/4 | €2,042,780 | €719,727 | -€1.3m | -64.8% |
| Taxes, remuneration and social security | 45 | €85,212 | €110,351 | +€25,139 | +29.5% |
| Taxes | 450/3 | €60,899 | €84,445 | +€23,546 | +38.7% |
| Remuneration and social security | 454/9 | €24,312 | €25,906 | +€1,594 | +6.6% |
| Other amounts payable | 47/48 | €31,362 | - | -€31,362 | |
| Remuneration, social security and pensions | 62 | €245,868 | €261,919 | +€16,051 | +6.5% |
| Other operating charges | 640/8 | €1,842 | €1,912 | +€70 | +3.8% |
| Gross operating margin | 9900 | €396,010 | €354,064 | -€41,946 | -10.6% |
| Operating profit (loss) | 9901 | €148,300 | €90,233 | -€58,067 | -39.2% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €1,879 | €451 | -€1,428 | -76.0% |
| Recurring financial charges | 65 | €1,879 | €451 | -€1,428 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €146,421 | €89,797 | -€56,624 | -38.7% |
| Income taxes | 67/77 | €36,972 | €25,008 | -€11,964 | -32.4% |
| Profit (loss) for the period | 9904 | €109,449 | €64,789 | -€44,660 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,449 | €64,789 | -€44,660 | -40.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.