MARACUJA: 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.
MARACUJA
Largest movements
- Cash +€39,470
up €39,470 (+33218.6%), from €119 to €39,589
mainly Net result for the year (+€105,832) and Tax, wage and social debts (+€30,473)
- Advances received -€125,000
down €125,000 (-100.0%), from €125,000 to €0
- Profit (loss) carried forward +€105,832
up €105,832, from -€76,105 to €29,727
- Tax, wage and social debts +€30,473
up €30,473 (+2526.3%), from €1,206 to €31,679
- Gross operating margin +€151,369
up €151,369, from -€3,503 to €147,866
- Taxes +€25,229
up €25,229 (+4113.0%), from €613 to €25,843
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,727,814 | €2,757,224 | +€29,411 | +1.1% |
| Fixed assets | 21/28 | €2,688,422 | €2,688,422 | = | 0.0% |
| Financial fixed assets | 28 | €2,688,422 | €2,688,422 | = | 0.0% |
| Current assets | 29/58 | €39,392 | €68,802 | +€29,411 | +74.7% |
| Amounts receivable within one year | 40/41 | €38,447 | €28,610 | -€9,837 | -25.6% |
| Trade receivables | 40 | €37,420 | €28,610 | -€8,809 | -23.5% |
| Other amounts receivable | 41 | €1,028 | €0 | -€1,028 | -100.0% |
| Cash at bank and in hand | 54/58 | €119 | €39,589 | +€39,470 | +33218.6% |
| Deferred charges and accrued income | 490/1 | €825 | €603 | -€223 | -27.0% |
| Total equity and liabilities | 10/49 | €2,727,814 | €2,757,224 | +€29,411 | +1.1% |
| Equity | 10/15 | €283,895 | €389,727 | +€105,832 | +37.3% |
| Contributions | 10/11 | €360,000 | €360,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,105 | €29,727 | +€105,832 | |
| Amounts payable | 17/49 | €2,443,918 | €2,367,497 | -€76,421 | -3.1% |
| Amounts payable after more than one year | 17 | €1,320,000 | €1,310,925 | -€9,075 | -0.7% |
| Other amounts payable | 178/9 | €1,320,000 | €1,310,925 | -€9,075 | -0.7% |
| Amounts payable within one year | 42/48 | €1,123,696 | €1,056,332 | -€67,364 | -6.0% |
| Trade debts | 44 | €2,860 | €23,973 | +€21,113 | +738.2% |
| Suppliers | 440/4 | €2,860 | €23,973 | +€21,113 | +738.2% |
| Advances received on contracts in progress | 46 | €125,000 | €0 | -€125,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,206 | €31,679 | +€30,473 | +2526.3% |
| Taxes | 450/3 | €1,206 | €31,679 | +€30,473 | +2526.3% |
| Other amounts payable | 47/48 | €994,629 | €1,000,680 | +€6,050 | +0.6% |
| Accrued charges and deferred income | 492/3 | €223 | €240 | +€18 | +7.9% |
| Other operating charges | 640/8 | €2,454 | €2,192 | -€262 | -10.7% |
| Non-recurring operating charges | 66A | - | €14,000 | +€14,000 | |
| Gross operating margin | 9900 | -€3,503 | €147,866 | +€151,369 | |
| Operating profit (loss) | 9901 | -€5,957 | €131,674 | +€137,631 | |
| Financial charges | 65/66B | €36 | €0 | -€36 | -100.0% |
| Recurring financial charges | 65 | €36 | €0 | -€36 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,993 | €131,674 | +€137,667 | |
| Income taxes | 67/77 | €613 | €25,843 | +€25,229 | +4113.0% |
| Profit (loss) for the period | 9904 | -€6,606 | €105,832 | +€112,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,606 | €105,832 | +€112,438 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.