MAKE: 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.
MAKE
Largest movements
- Receivables within one year +€942
up €942 (+11.1%), from €8,452 to €9,394
of which Trade receivables: +€1,940
- Deferred charges and accrued income -€294
no longer reported in 2023 (was €294)
- Other debts +€5,208
new in 2023: €5,208
- Profit (loss) carried forward -€3,772
down €3,772, from €615 to -€3,157
- Trade debts -€782
down €782 (-40.4%), from €1,934 to €1,152
- Turnover -€5,984
down €5,984 (-53.2%), from €11,239 to €5,255
- Gross operating margin -€3,029
down €3,029 (-19,280%), from -€16 to -€3,045
- Purchases and services -€2,955
down €2,955 (-25.9%), from €11,399 to €8,444
- Other operating charges +€596
up €596 (+464%), from €128 to €724
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,750 | €9,404 | +€654 | +7.5% |
| Current assets | 29/58 | €8,750 | €9,404 | +€654 | +7.5% |
| Amounts receivable within one year | 40/41 | €8,452 | €9,394 | +€942 | +11.1% |
| Trade receivables | 40 | €6,060 | €8,000 | +€1,940 | +32.0% |
| Other amounts receivable | 41 | €2,392 | €1,394 | -€998 | -41.7% |
| Cash at bank and in hand | 54/58 | €5 | €10 | +€6 | +125% |
| Deferred charges and accrued income | 490/1 | €294 | - | -€294 | |
| Total equity and liabilities | 10/49 | €8,750 | €9,404 | +€654 | +7.5% |
| Equity | 10/15 | €6,815 | €3,043 | -€3,772 | -55.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €615 | -€3,157 | -€3,772 | |
| Amounts payable | 17/49 | €1,934 | €6,360 | +€4,426 | +229% |
| Amounts payable within one year | 42/48 | €1,934 | €6,360 | +€4,426 | +229% |
| Trade debts | 44 | €1,934 | €1,152 | -€782 | -40.4% |
| Suppliers | 440/4 | €1,934 | €1,152 | -€782 | -40.4% |
| Other amounts payable | 47/48 | - | €5,208 | +€5,208 | |
| Turnover | 70 | €11,239 | €5,255 | -€5,984 | -53.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,399 | €8,444 | -€2,955 | -25.9% |
| Other operating charges | 640/8 | €128 | €724 | +€596 | +464% |
| Gross operating margin | 9900 | -€16 | -€3,045 | -€3,029 | -19,280% |
| Operating profit (loss) | 9901 | -€144 | -€3,769 | -€3,625 | -2,516% |
| Financial income | 75/76B | €76 | - | -€76 | |
| Recurring financial income | 75 | €76 | - | -€76 | |
| Financial charges | 65/66B | €109 | €3 | -€106 | -97.1% |
| Recurring financial charges | 65 | €109 | €3 | -€106 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | -€177 | -€3,772 | -€3,595 | -2,032% |
| Profit (loss) for the period | 9904 | -€177 | -€3,772 | -€3,595 | -2,032% |
| Profit (loss) for the period to be appropriated | 9905 | -€177 | -€3,772 | -€3,595 | -2,032% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.