Mafra Leper: 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.
Mafra Leper
Largest movements
- Tangible fixed assets -€19,087
down €19,087 (-27.1%), from €70,307 to €51,220
of which Furniture and vehicles: -€16,567
- Cash -€9,015
down €9,015 (-67.2%), from €13,419 to €4,403
mainly Net result for the year (-€24,113) and Debts after one year (-€6,496)
- Receivables within one year -€1,082
down €1,082 (-7.1%), from €15,181 to €14,099
of which Other amounts receivable: -€755
- Profit (loss) carried forward -€24,113
down €24,113 (-122%), from -€19,729 to -€43,842
- Debts after one year -€6,496
down €6,496 (-42.6%), from €15,232 to €8,736
- Other debts +€2,416
up €2,416 (+3.0%), from €81,384 to €83,800
- Purchases and services -€8,410
down €8,410 (-18.6%), from €45,260 to €36,850
- Depreciation +€2,972
up €2,972 (+17.3%), from €17,185 to €20,157
- Gross operating margin -€1,666
down €1,666, from €338 to -€1,329
- Other operating charges -€492
down €492 (-30.1%), from €1,633 to €1,140
- Financial charges -€311
down €311 (-24.2%), from €1,283 to €972
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.
Derived cash bridge
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 | €101,013 | €71,504 | -€29,510 | -29.2% |
| Fixed assets | 21/28 | €70,307 | €51,220 | -€19,087 | -27.1% |
| Tangible fixed assets | 22/27 | €70,307 | €51,220 | -€19,087 | -27.1% |
| Plant, machinery and equipment | 23 | €7,069 | €6,069 | -€999 | -14.1% |
| Furniture and vehicles | 24 | €49,514 | €32,947 | -€16,567 | -33.5% |
| Other tangible fixed assets | 26 | €13,725 | €12,204 | -€1,521 | -11.1% |
| Current assets | 29/58 | €30,706 | €20,284 | -€10,422 | -33.9% |
| Amounts receivable within one year | 40/41 | €15,181 | €14,099 | -€1,082 | -7.1% |
| Trade receivables | 40 | €13,614 | €13,288 | -€327 | -2.4% |
| Other amounts receivable | 41 | €1,566 | €812 | -€755 | -48.2% |
| Cash at bank and in hand | 54/58 | €13,419 | €4,403 | -€9,015 | -67.2% |
| Deferred charges and accrued income | 490/1 | €2,106 | €1,781 | -€325 | -15.5% |
| Total equity and liabilities | 10/49 | €101,013 | €71,504 | -€29,510 | -29.2% |
| Equity | 10/15 | -€7,706 | -€31,819 | -€24,113 | -313% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Contributions outside capital | 11 | €6,500 | €6,500 | = | 0.0% |
| Other | 1109/19 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €5,523 | €5,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €848 | €848 | = | 0.0% |
| Reserves not available under the articles | 1311 | €848 | €848 | = | 0.0% |
| Distributable reserves | 133 | €4,676 | €4,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,729 | -€43,842 | -€24,113 | -122% |
| Amounts payable | 17/49 | €108,719 | €103,322 | -€5,396 | -5.0% |
| Amounts payable after more than one year | 17 | €15,232 | €8,736 | -€6,496 | -42.6% |
| Financial debts | 170/4 | €15,232 | €8,736 | -€6,496 | -42.6% |
| Amounts payable within one year | 42/48 | €93,487 | €94,586 | +€1,099 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €6,024 | €5,934 | -€90 | -1.5% |
| Trade debts | 44 | €5,748 | €4,852 | -€896 | -15.6% |
| Suppliers | 440/4 | €5,748 | €4,852 | -€896 | -15.6% |
| Taxes, remuneration and social security | 45 | €332 | - | -€332 | |
| Taxes | 450/3 | €332 | - | -€332 | |
| Other amounts payable | 47/48 | €81,384 | €83,800 | +€2,416 | +3.0% |
| Non-recurring operating income | 76A | €760 | - | -€760 | |
| Goods, raw materials, services and sundry goods | 60/61 | €45,260 | €36,850 | -€8,410 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,185 | €20,157 | +€2,972 | +17.3% |
| Other operating charges | 640/8 | €1,633 | €1,140 | -€492 | -30.1% |
| Non-recurring operating charges | 66A | - | €551 | +€551 | |
| Gross operating margin | 9900 | €338 | -€1,329 | -€1,666 | |
| Operating profit (loss) | 9901 | -€18,480 | -€23,177 | -€4,698 | -25.4% |
| Financial income | 75/76B | €34 | €36 | +€2 | +6.5% |
| Recurring financial income | 75 | €34 | €36 | +€2 | +6.5% |
| Financial charges | 65/66B | €1,283 | €972 | -€311 | -24.2% |
| Recurring financial charges | 65 | €1,283 | €972 | -€311 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,729 | -€24,113 | -€4,385 | -22.2% |
| Income taxes | 67/77 | - | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | -€19,729 | -€24,113 | -€4,385 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,729 | -€24,113 | -€4,385 | -22.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.