MAH-YA: 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.
MAH-YA
Largest movements
- Stocks and contracts -€2,233
down €2,233 (-15.4%), from €14,458 to €12,226
- Cash -€292
down €292 (-10.0%), from €2,927 to €2,636
mainly Other debts (-€8,929) and Net result for the year (-€6,922)
- Other debts -€8,929
down €8,929 (-28.6%), from €31,184 to €22,255
- Trade debts +€7,517
up €7,517 (+4158.1%), from €181 to €7,698
- Profit (loss) carried forward -€6,922
down €6,922 (-28.7%), from -€24,086 to -€31,008
- Tax, wage and social debts +€5,830
up €5,830 (+60.9%), from €9,565 to €15,395
of which Remuneration and social security: +€5,830
- Gross operating margin +€7,951
up €7,951 (+51.3%), from €15,501 to €23,452
- Staff costs +€6,860
up €6,860 (+30.7%), from €22,358 to €29,218
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.
Cash bridge derived
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 | €18,844 | €16,340 | -€2,504 | -13.3% |
| Current assets | 29/58 | €18,844 | €16,340 | -€2,504 | -13.3% |
| Stocks and contracts in progress | 3 | €14,458 | €12,226 | -€2,233 | -15.4% |
| Stocks | 30/36 | €14,458 | €12,226 | -€2,233 | -15.4% |
| Amounts receivable within one year | 40/41 | €1,458 | €1,479 | +€21 | +1.4% |
| Other amounts receivable | 41 | €1,458 | €1,479 | +€21 | +1.4% |
| Cash at bank and in hand | 54/58 | €2,927 | €2,636 | -€292 | -10.0% |
| Total equity and liabilities | 10/49 | €18,844 | €16,340 | -€2,504 | -13.3% |
| Equity | 10/15 | -€22,086 | -€29,008 | -€6,922 | -31.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,086 | -€31,008 | -€6,922 | -28.7% |
| Amounts payable | 17/49 | €40,930 | €45,349 | +€4,418 | +10.8% |
| Amounts payable within one year | 42/48 | €40,930 | €45,349 | +€4,418 | +10.8% |
| Trade debts | 44 | €181 | €7,698 | +€7,517 | +4158.1% |
| Suppliers | 440/4 | €181 | €7,698 | +€7,517 | +4158.1% |
| Taxes, remuneration and social security | 45 | €9,565 | €15,395 | +€5,830 | +60.9% |
| Taxes | 450/3 | €257 | €257 | = | 0.0% |
| Remuneration and social security | 454/9 | €9,308 | €15,138 | +€5,830 | +62.6% |
| Other amounts payable | 47/48 | €31,184 | €22,255 | -€8,929 | -28.6% |
| Remuneration, social security and pensions | 62 | €22,358 | €29,218 | +€6,860 | +30.7% |
| Gross operating margin | 9900 | €15,501 | €23,452 | +€7,951 | +51.3% |
| Operating profit (loss) | 9901 | -€6,856 | -€5,766 | +€1,091 | +15.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,372 | €1,158 | -€213 | -15.6% |
| Recurring financial charges | 65 | €1,372 | €1,158 | -€213 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,228 | -€6,922 | +€1,306 | +15.9% |
| Profit (loss) for the period | 9904 | -€8,228 | -€6,922 | +€1,306 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,228 | -€6,922 | +€1,306 | +15.9% |
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 10 October 2026 via checked.be.