MAIORCA FABIO: 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.
MAIORCA FABIO
Largest movements
- Receivables within one year +€13,502
up €13,502 (+28.9%), from €46,730 to €60,232
of which Trade receivables: +€6,781
- Cash +€3,615
up €3,615 (+24.8%), from €14,589 to €18,203
mainly Net result for the year (+€11,233) and Depreciation (+€4,844)
- Tangible fixed assets -€1,302
down €1,302 (-19.4%), from €6,722 to €5,420
of which Plant, machinery and equipment: -€802
- Deferred charges and accrued income -€1,162
down €1,162 (-11.2%), from €10,398 to €9,236
- Reserves +€10,000
up €10,000 (+538%), from €1,860 to €11,860
- Tax, wage and social debts +€3,967
up €3,967 (+941%), from €421 to €4,388
- Profit (loss) carried forward +€1,233
up €1,233 (+2.1%), from €59,344 to €60,577
- Gross operating margin +€29,172
up €29,172, from -€9,717 to €19,455
- Taxes +€4,055
up €4,055 (+1,219%), from €333 to €4,388
- Depreciation +€575
up €575 (+13.5%), from €4,268 to €4,844
- Other operating charges -€231
down €231 (-34.4%), from €672 to €441
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 | €91,084 | €105,736 | +€14,652 | +16.1% |
| Fixed assets | 21/28 | €6,722 | €5,420 | -€1,302 | -19.4% |
| Tangible fixed assets | 22/27 | €6,722 | €5,420 | -€1,302 | -19.4% |
| Plant, machinery and equipment | 23 | €2,815 | €2,012 | -€802 | -28.5% |
| Furniture and vehicles | 24 | €3,908 | €3,408 | -€500 | -12.8% |
| Current assets | 29/58 | €84,362 | €100,316 | +€15,954 | +18.9% |
| Stocks and contracts in progress | 3 | €12,645 | €12,645 | = | 0.0% |
| Stocks | 30/36 | €12,645 | €12,645 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,730 | €60,232 | +€13,502 | +28.9% |
| Trade receivables | 40 | €8,524 | €15,305 | +€6,781 | +79.6% |
| Other amounts receivable | 41 | €38,207 | €44,927 | +€6,720 | +17.6% |
| Cash at bank and in hand | 54/58 | €14,589 | €18,203 | +€3,615 | +24.8% |
| Deferred charges and accrued income | 490/1 | €10,398 | €9,236 | -€1,162 | -11.2% |
| Total equity and liabilities | 10/49 | €91,084 | €105,736 | +€14,652 | +16.1% |
| Equity | 10/15 | €79,804 | €91,037 | +€11,233 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €11,860 | +€10,000 | +538% |
| Distributable reserves | 133 | €1,860 | €11,860 | +€10,000 | +538% |
| Profit (loss) carried forward | 14 | €59,344 | €60,577 | +€1,233 | +2.1% |
| Amounts payable | 17/49 | €11,280 | €14,700 | +€3,419 | +30.3% |
| Amounts payable within one year | 42/48 | €11,280 | €14,700 | +€3,419 | +30.3% |
| Trade debts | 44 | €10,859 | €10,312 | -€547 | -5.0% |
| Suppliers | 440/4 | €10,859 | €10,312 | -€547 | -5.0% |
| Taxes, remuneration and social security | 45 | €421 | €4,388 | +€3,967 | +941% |
| Taxes | 450/3 | €421 | €4,388 | +€3,967 | +941% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,268 | €4,844 | +€575 | +13.5% |
| Other operating charges | 640/8 | €672 | €441 | -€231 | -34.4% |
| Gross operating margin | 9900 | -€9,717 | €19,455 | +€29,172 | |
| Operating profit (loss) | 9901 | -€14,657 | €14,170 | +€28,827 | |
| Financial income | 75/76B | €2,154 | €2,210 | +€56 | +2.6% |
| Recurring financial income | 75 | €2,154 | €2,210 | +€56 | +2.6% |
| Financial charges | 65/66B | €893 | €760 | -€133 | -14.9% |
| Recurring financial charges | 65 | €893 | €760 | -€133 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,397 | €15,621 | +€29,017 | |
| Income taxes | 67/77 | €333 | €4,388 | +€4,055 | +1,219% |
| Profit (loss) for the period | 9904 | -€13,729 | €11,233 | +€24,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,729 | €11,233 | +€24,962 |
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 26 October 2026 via checked.be.