MAKALI: what changed
Two fiscal 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.
MAKALI
Largest movements
- Receivables within one year +€98,224
up €98,224 (+6824.9%), from €1,439 to €99,663
- Other debts +€100,103
up €100,103 (+37.4%), from €267,942 to €368,045
- Profit (loss) carried forward -€1,871
down €1,871 (-0.7%), from -€286,971 to -€288,842
- Depreciation -€1,695
down €1,695 (-100.0%), from €1,695 to €0
- Other operating charges +€1,369
up €1,369 (+2738.6%), from €50 to €1,419
- Gross operating margin +€487
up €487, from -€487 to €0
- Financial charges +€234
up €234 (+107.2%), from €218 to €452
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,439 | €99,663 | +€98,224 | +6824.9% |
| Current assets | 29/58 | €1,439 | €99,663 | +€98,224 | +6824.9% |
| Amounts receivable within one year | 40/41 | €1,439 | €99,663 | +€98,224 | +6824.9% |
| Other amounts receivable | 41 | €1,439 | €99,663 | +€98,224 | +6824.9% |
| Total equity and liabilities | 10/49 | €1,439 | €99,663 | +€98,224 | +6824.9% |
| Equity | 10/15 | -€266,511 | -€268,382 | -€1,871 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€286,971 | -€288,842 | -€1,871 | -0.7% |
| Amounts payable | 17/49 | €267,950 | €368,045 | +€100,095 | +37.4% |
| Amounts payable within one year | 42/48 | €267,950 | €368,045 | +€100,095 | +37.4% |
| Financial debts | 43 | €8 | €0 | -€8 | -100.0% |
| Credit institutions | 430/8 | €8 | €0 | -€8 | -100.0% |
| Other amounts payable | 47/48 | €267,942 | €368,045 | +€100,103 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,695 | €0 | -€1,695 | -100.0% |
| Other operating charges | 640/8 | €50 | €1,419 | +€1,369 | +2738.6% |
| Gross operating margin | 9900 | -€487 | €0 | +€487 | |
| Operating profit (loss) | 9901 | -€2,232 | -€1,419 | +€813 | +36.4% |
| Financial charges | 65/66B | €218 | €452 | +€234 | +107.2% |
| Recurring financial charges | 65 | €218 | €452 | +€234 | +107.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,450 | -€1,871 | +€579 | +23.6% |
| Profit (loss) for the period | 9904 | -€2,450 | -€1,871 | +€579 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,450 | -€1,871 | +€579 | +23.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.