MAISSA MODE: 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.
MAISSA MODE
Largest movements
- Cash +€34,658
up €34,658 (+16,246%), from €213 to €34,872
mainly Other debts (+€20,469) and Stocks and contracts (+€11,561)
- Stocks and contracts -€11,561
down €11,561 (-52.4%), from €22,053 to €10,492
- Receivables within one year -€2,988
no longer reported in 2024 (was €2,988)
- Deferred charges and accrued income -€599
no longer reported in 2024 (was €599)
- Other debts +€20,469
up €20,469 (+392%), from €5,227 to €25,696
- Trade debts -€16,812
down €16,812 (-98.1%), from €17,140 to €328
- Profit (loss) carried forward +€10,934
up €10,934 (+72.2%), from -€15,147 to -€4,213
- Tax, wage and social debts +€4,019
up €4,019 (+168%), from €2,397 to €6,415
- Reserves +€575
up €575 (+125%), from €462 to €1,037
- Purchases and services +€30,174
up €30,174 (+42.1%), from €71,751 to €101,925
- Gross operating margin +€14,864
up €14,864 (+331%), from €4,494 to €19,358
- Taxes +€3,538
up €3,538 (+589%), from €601 to €4,139
- Other operating charges +€2,468
up €2,468 (+163%), from €1,516 to €3,985
- Financial income +€592
up €592 (+828%), from €71 to €664
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 | €28,679 | €47,864 | +€19,185 | +66.9% |
| Fixed assets | 21/28 | €2,825 | €2,500 | -€325 | -11.5% |
| Tangible fixed assets | 22/27 | €325 | - | -€325 | |
| Furniture and vehicles | 24 | €325 | - | -€325 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €25,854 | €45,364 | +€19,510 | +75.5% |
| Stocks and contracts in progress | 3 | €22,053 | €10,492 | -€11,561 | -52.4% |
| Stocks | 30/36 | €22,053 | €10,492 | -€11,561 | -52.4% |
| Amounts receivable within one year | 40/41 | €2,988 | - | -€2,988 | |
| Other amounts receivable | 41 | €2,988 | - | -€2,988 | |
| Cash at bank and in hand | 54/58 | €213 | €34,872 | +€34,658 | +16,246% |
| Deferred charges and accrued income | 490/1 | €599 | - | -€599 | |
| Total equity and liabilities | 10/49 | €28,679 | €47,864 | +€19,185 | +66.9% |
| Equity | 10/15 | €3,915 | €15,424 | +€11,509 | +294% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €462 | €1,037 | +€575 | +125% |
| Non-distributable reserves | 130/1 | €462 | €1,037 | +€575 | +125% |
| Legal reserve | 130 | €462 | €1,037 | +€575 | +125% |
| Profit (loss) carried forward | 14 | -€15,147 | -€4,213 | +€10,934 | +72.2% |
| Amounts payable | 17/49 | €24,764 | €32,439 | +€7,676 | +31.0% |
| Amounts payable within one year | 42/48 | €24,764 | €32,439 | +€7,676 | +31.0% |
| Trade debts | 44 | €17,140 | €328 | -€16,812 | -98.1% |
| Suppliers | 440/4 | €17,140 | €328 | -€16,812 | -98.1% |
| Taxes, remuneration and social security | 45 | €2,397 | €6,415 | +€4,019 | +168% |
| Taxes | 450/3 | €2,397 | €6,415 | +€4,019 | +168% |
| Other amounts payable | 47/48 | €5,227 | €25,696 | +€20,469 | +392% |
| Goods, raw materials, services and sundry goods | 60/61 | €71,751 | €101,925 | +€30,174 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €325 | -€6 | -1.7% |
| Other operating charges | 640/8 | €1,516 | €3,985 | +€2,468 | +163% |
| Gross operating margin | 9900 | €4,494 | €19,358 | +€14,864 | +331% |
| Operating profit (loss) | 9901 | €2,647 | €15,048 | +€12,401 | +468% |
| Financial income | 75/76B | €71 | €664 | +€592 | +828% |
| Recurring financial income | 75 | €71 | €664 | +€592 | +828% |
| Financial charges | 65/66B | €316 | €63 | -€253 | -80.0% |
| Recurring financial charges | 65 | €316 | €63 | -€253 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | €2,403 | €15,648 | +€13,246 | +551% |
| Income taxes | 67/77 | €601 | €4,139 | +€3,538 | +589% |
| Profit (loss) for the period | 9904 | €1,802 | €11,509 | +€9,707 | +539% |
| Profit (loss) for the period to be appropriated | 9905 | €1,802 | €11,509 | +€9,707 | +539% |
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 16 October 2026 via checked.be.