MAPACHE: 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.
MAPACHE
Largest movements
- Receivables within one year +€20,660
up €20,660 (+246.0%), from €8,400 to €29,060
of which Other amounts receivable: +€15,000
- Debts after one year -€14,798
down €14,798 (-21.2%), from €69,920 to €55,122
- Profit (loss) carried forward +€12,088
up €12,088 (+56.4%), from €21,429 to €33,518
- Other debts +€11,253
up €11,253 (+1257.5%), from €895 to €12,148
- Tax, wage and social debts +€9,961
up €9,961 (+78.6%), from €12,673 to €22,634
of which Taxes: +€9,847
- Reserves +€4,000
new in 2024: €4,000
- Financial income +€15,001
new in 2024: €15,001
- Gross operating margin +€3,804
up €3,804 (+26.3%), from €14,459 to €18,263
- Depreciation +€714
up €714 (+81.9%), from €872 to €1,586
- Taxes +€710
up €710 (+35.7%), from €1,989 to €2,700
- Financial charges -€236
down €236 (-8.5%), from €2,768 to €2,533
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
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 | €159,819 | €179,933 | +€20,114 | +12.6% |
| Fixed assets | 21/28 | €143,775 | €142,190 | -€1,586 | -1.1% |
| Tangible fixed assets | 22/27 | €3,775 | €2,190 | -€1,586 | -42.0% |
| Furniture and vehicles | 24 | €3,775 | €2,190 | -€1,586 | -42.0% |
| Financial fixed assets | 28 | €140,000 | €140,000 | = | 0.0% |
| Current assets | 29/58 | €16,044 | €37,743 | +€21,699 | +135.2% |
| Amounts receivable within one year | 40/41 | €8,400 | €29,060 | +€20,660 | +246.0% |
| Trade receivables | 40 | €8,400 | €14,060 | +€5,660 | +67.4% |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €7,644 | €8,683 | +€1,039 | +13.6% |
| Total equity and liabilities | 10/49 | €159,819 | €179,933 | +€20,114 | +12.6% |
| Equity | 10/15 | €56,429 | €72,518 | +€16,088 | +28.5% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | - | €4,000 | +€4,000 | |
| Distributable reserves | 133 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €21,429 | €33,518 | +€12,088 | +56.4% |
| Amounts payable | 17/49 | €103,390 | €107,415 | +€4,025 | +3.9% |
| Amounts payable after more than one year | 17 | €69,920 | €55,122 | -€14,798 | -21.2% |
| Financial debts | 170/4 | €69,920 | €55,122 | -€14,798 | -21.2% |
| Amounts payable within one year | 42/48 | €33,470 | €52,293 | +€18,823 | +56.2% |
| Current portion of amounts payable after more than one year | 42 | €15,490 | €15,975 | +€484 | +3.1% |
| Trade debts | 44 | €4,411 | €1,536 | -€2,875 | -65.2% |
| Suppliers | 440/4 | €4,411 | €1,536 | -€2,875 | -65.2% |
| Taxes, remuneration and social security | 45 | €12,673 | €22,634 | +€9,961 | +78.6% |
| Taxes | 450/3 | €7,584 | €17,431 | +€9,847 | +129.8% |
| Remuneration and social security | 454/9 | €5,090 | €5,203 | +€113 | +2.2% |
| Other amounts payable | 47/48 | €895 | €12,148 | +€11,253 | +1257.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €872 | €1,586 | +€714 | +81.9% |
| Other operating charges | 640/8 | €156 | €358 | +€201 | +129.0% |
| Gross operating margin | 9900 | €14,459 | €18,263 | +€3,804 | +26.3% |
| Operating profit (loss) | 9901 | €13,431 | €16,320 | +€2,889 | +21.5% |
| Financial income | 75/76B | - | €15,001 | +€15,001 | |
| Recurring financial income | 75 | - | €15,001 | +€15,001 | |
| Financial charges | 65/66B | €2,768 | €2,533 | -€236 | -8.5% |
| Recurring financial charges | 65 | €2,768 | €2,533 | -€236 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €10,663 | €28,788 | +€18,125 | +170.0% |
| Income taxes | 67/77 | €1,989 | €2,700 | +€710 | +35.7% |
| Profit (loss) for the period | 9904 | €8,673 | €26,088 | +€17,415 | +200.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,673 | €26,088 | +€17,415 | +200.8% |
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 1 October 2026 via checked.be.