MAK SERVICES: 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.
MAK SERVICES
Largest movements
- Receivables within one year +€29,630
new in 2022: €29,630
of which Trade receivables: +€24,851
- Cash -€22,497
down €22,497 (-94.5%), from €23,804 to €1,306
mainly Receivables within one year (-€29,630) and Deferred charges and accrued income (-€4,399)
- Deferred charges and accrued income +€4,399
new in 2022: €4,399
- Tangible fixed assets +€1,179
up €1,179 (+9.1%), from €12,938 to €14,117
- Profit (loss) carried forward +€7,400
up €7,400, from -€669 to €6,731
- Trade debts +€5,240
up €5,240 (+43.5%), from €12,045 to €17,285
- Tax, wage and social debts +€1,774
up €1,774 (+737%), from €241 to €2,015
- Other debts -€1,704
down €1,704 (-17.2%), from €9,925 to €8,221
- Turnover +€74,646
up €74,646 (+106%), from €70,520 to €145,166
- Purchases and services +€67,274
up €67,274 (+108%), from €62,086 to €129,360
- Depreciation -€7,429
no longer reported in 2022 (was €7,429)
- Other operating charges +€3,522
up €3,522 (+98.5%), from €3,577 to €7,098
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,741 | €49,452 | +€12,711 | +34.6% |
| Fixed assets | 21/28 | €12,938 | €14,117 | +€1,179 | +9.1% |
| Tangible fixed assets | 22/27 | €12,938 | €14,117 | +€1,179 | +9.1% |
| Furniture and vehicles | 24 | €12,938 | €14,117 | +€1,179 | +9.1% |
| Current assets | 29/58 | €23,804 | €35,335 | +€11,532 | +48.4% |
| Amounts receivable within one year | 40/41 | - | €29,630 | +€29,630 | |
| Trade receivables | 40 | - | €24,851 | +€24,851 | |
| Other amounts receivable | 41 | - | €4,779 | +€4,779 | |
| Cash at bank and in hand | 54/58 | €23,804 | €1,306 | -€22,497 | -94.5% |
| Deferred charges and accrued income | 490/1 | - | €4,399 | +€4,399 | |
| Total equity and liabilities | 10/49 | €36,741 | €49,452 | +€12,711 | +34.6% |
| Equity | 10/15 | €14,531 | €21,931 | +€7,400 | +50.9% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Capital | 10 | €15,200 | - | -€15,200 | |
| Issued capital | 100 | €15,200 | - | -€15,200 | |
| Contributions outside capital | 11 | - | €15,200 | +€15,200 | |
| Other | 1109/19 | - | €15,200 | +€15,200 | |
| Profit (loss) carried forward | 14 | -€669 | €6,731 | +€7,400 | |
| Amounts payable | 17/49 | €22,210 | €27,521 | +€5,311 | +23.9% |
| Amounts payable within one year | 42/48 | €22,210 | €27,521 | +€5,311 | +23.9% |
| Trade debts | 44 | €12,045 | €17,285 | +€5,240 | +43.5% |
| Suppliers | 440/4 | €12,045 | €17,285 | +€5,240 | +43.5% |
| Taxes, remuneration and social security | 45 | €241 | €2,015 | +€1,774 | +737% |
| Taxes | 450/3 | €241 | €2,015 | +€1,774 | +737% |
| Other amounts payable | 47/48 | €9,925 | €8,221 | -€1,704 | -17.2% |
| Turnover | 70 | €70,520 | €145,166 | +€74,646 | +106% |
| Goods, raw materials, services and sundry goods | 60/61 | €62,086 | €129,360 | +€67,274 | +108% |
| Remuneration, social security and pensions | 62 | €134 | €102 | -€32 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,429 | - | -€7,429 | |
| Other operating charges | 640/8 | €3,577 | €7,098 | +€3,522 | +98.5% |
| Gross operating margin | 9900 | €16,434 | €15,806 | -€628 | -3.8% |
| Operating profit (loss) | 9901 | €5,294 | €8,605 | +€3,311 | +62.5% |
| Financial charges | 65/66B | €142 | €1,205 | +€1,064 | +752% |
| Recurring financial charges | 65 | €142 | €1,205 | +€1,064 | +752% |
| Profit (loss) for the period before taxes | 9903 | €5,153 | €7,400 | +€2,247 | +43.6% |
| Profit (loss) for the period | 9904 | €5,153 | €7,400 | +€2,247 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,153 | €7,400 | +€2,247 | +43.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.