MADNESS PRODUCTION: 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.
MADNESS PRODUCTION
Largest movements
- Receivables within one year +€72,070
up €72,070 (+117%), from €61,773 to €133,843
- Cash +€30,450
up €30,450 (+47.3%), from €64,415 to €94,865
mainly Trade debts (+€60,821) and Tax, wage and social debts (+€32,782)
- Tangible fixed assets -€4,535
down €4,535 (-38.3%), from €11,839 to €7,304
of which Furniture and vehicles: -€2,955
- Deferred charges and accrued income -€3,000
down €3,000 (-66.7%), from €4,500 to €1,500
- Trade debts +€60,821
up €60,821 (+603%), from €10,087 to €70,907
- Tax, wage and social debts +€32,782
up €32,782 (+77.6%), from €42,249 to €75,030
of which Taxes: +€33,033
- Taxes +€10,733
up €10,733 (+235%), from €4,566 to €15,299
- Gross operating margin +€10,554
up €10,554 (+34.2%), from €30,843 to €41,398
- Staff costs +€5,112
up €5,112 (+77.3%), from €6,611 to €11,723
- Other operating charges -€1,016
down €1,016 (-21.6%), from €4,695 to €3,679
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 | €156,344 | €249,078 | +€92,735 | +59.3% |
| Fixed assets | 21/28 | €21,239 | €14,454 | -€6,785 | -31.9% |
| Intangible fixed assets | 21 | €9,375 | €7,125 | -€2,250 | -24.0% |
| Tangible fixed assets | 22/27 | €11,839 | €7,304 | -€4,535 | -38.3% |
| Plant, machinery and equipment | 23 | €7,101 | €5,522 | -€1,580 | -22.2% |
| Furniture and vehicles | 24 | €4,738 | €1,783 | -€2,955 | -62.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €135,104 | €234,624 | +€99,520 | +73.7% |
| Stocks and contracts in progress | 3 | €4,415 | €4,415 | = | 0.0% |
| Stocks | 30/36 | €4,415 | €4,415 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,773 | €133,843 | +€72,070 | +117% |
| Trade receivables | 40 | €61,773 | €133,843 | +€72,070 | +117% |
| Cash at bank and in hand | 54/58 | €64,415 | €94,865 | +€30,450 | +47.3% |
| Deferred charges and accrued income | 490/1 | €4,500 | €1,500 | -€3,000 | -66.7% |
| Total equity and liabilities | 10/49 | €156,344 | €249,078 | +€92,735 | +59.3% |
| Equity | 10/15 | €66,492 | €67,292 | +€800 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,892 | €48,692 | +€800 | +1.7% |
| Amounts payable | 17/49 | €89,852 | €181,787 | +€91,935 | +102% |
| Amounts payable within one year | 42/48 | €89,852 | €181,787 | +€91,935 | +102% |
| Trade debts | 44 | €10,087 | €70,907 | +€60,821 | +603% |
| Suppliers | 440/4 | €10,087 | €70,907 | +€60,821 | +603% |
| Taxes, remuneration and social security | 45 | €42,249 | €75,030 | +€32,782 | +77.6% |
| Taxes | 450/3 | €35,029 | €68,062 | +€33,033 | +94.3% |
| Remuneration and social security | 454/9 | €7,220 | €6,968 | -€252 | -3.5% |
| Other amounts payable | 47/48 | €37,516 | €35,849 | -€1,667 | -4.4% |
| Non-recurring operating income | 76A | €1,001 | €297 | -€704 | -70.4% |
| Remuneration, social security and pensions | 62 | €6,611 | €11,723 | +€5,112 | +77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,880 | €6,785 | -€95 | -1.4% |
| Other operating charges | 640/8 | €4,695 | €3,679 | -€1,016 | -21.6% |
| Non-recurring operating charges | 66A | €796 | - | -€796 | |
| Gross operating margin | 9900 | €30,843 | €41,398 | +€10,554 | +34.2% |
| Operating profit (loss) | 9901 | €11,863 | €19,211 | +€7,348 | +61.9% |
| Financial income | 75/76B | €20 | €6 | -€14 | -69.5% |
| Recurring financial income | 75 | €20 | €6 | -€14 | -69.5% |
| Financial charges | 65/66B | €3,062 | €3,118 | +€56 | +1.8% |
| Recurring financial charges | 65 | €3,062 | €3,118 | +€56 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €8,820 | €16,098 | +€7,278 | +82.5% |
| Income taxes | 67/77 | €4,566 | €15,299 | +€10,733 | +235% |
| Profit (loss) for the period | 9904 | €4,254 | €800 | -€3,455 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,254 | €800 | -€3,455 | -81.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.