MARACUJAS: 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.
MARACUJAS
Largest movements
- Cash -€25,888
down €25,888 (-98.7%), from €26,218 to €330
mainly Net result for the year (-€42,055) and Investment in fixed assets (net) (-€14,295)
- Tangible fixed assets -€15,827
down €15,827 (-7.3%), from €218,192 to €202,364
of which Furniture and vehicles: -€11,337
- Receivables within one year -€3,765
down €3,765 (-22.1%), from €17,033 to €13,268
of which Other amounts receivable: -€5,725
- Profit (loss) carried forward -€42,055
down €42,055 (-65.5%), from €64,199 to €22,144
- Other debts +€18,444
up €18,444, from €0 to €18,444
- Debts after one year -€11,477
down €11,477 (-7.8%), from €147,248 to €135,771
- Trade debts -€10,061
down €10,061 (-99.7%), from €10,089 to €28
- Gross operating margin -€46,527
down €46,527, from €40,753 to -€5,774
- Depreciation +€4,106
up €4,106 (+15.8%), from €26,017 to €30,123
- Taxes -€2,734
down €2,734 (-100.0%), from €2,734 to €0
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 | €261,443 | €217,098 | -€44,345 | -17.0% |
| Fixed assets | 21/28 | €218,192 | €202,364 | -€15,827 | -7.3% |
| Tangible fixed assets | 22/27 | €218,192 | €202,364 | -€15,827 | -7.3% |
| Land and buildings | 22 | €206,263 | €201,772 | -€4,490 | -2.2% |
| Furniture and vehicles | 24 | €11,929 | €592 | -€11,337 | -95.0% |
| Current assets | 29/58 | €43,252 | €14,734 | -€28,518 | -65.9% |
| Amounts receivable within one year | 40/41 | €17,033 | €13,268 | -€3,765 | -22.1% |
| Trade receivables | 40 | €0 | €1,960 | +€1,960 | |
| Other amounts receivable | 41 | €17,033 | €11,308 | -€5,725 | -33.6% |
| Cash at bank and in hand | 54/58 | €26,218 | €330 | -€25,888 | -98.7% |
| Deferred charges and accrued income | 490/1 | €0 | €1,135 | +€1,135 | |
| Total equity and liabilities | 10/49 | €261,443 | €217,098 | -€44,345 | -17.0% |
| Equity | 10/15 | €92,949 | €50,894 | -€42,055 | -45.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €26,250 | €26,250 | = | 0.0% |
| Distributable reserves | 133 | €26,250 | €26,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,199 | €22,144 | -€42,055 | -65.5% |
| Amounts payable | 17/49 | €168,494 | €166,203 | -€2,290 | -1.4% |
| Amounts payable after more than one year | 17 | €147,248 | €135,771 | -€11,477 | -7.8% |
| Financial debts | 170/4 | €147,248 | €135,771 | -€11,477 | -7.8% |
| Amounts payable within one year | 42/48 | €21,246 | €30,004 | +€8,758 | +41.2% |
| Current portion of amounts payable after more than one year | 42 | €11,103 | €11,477 | +€374 | +3.4% |
| Financial debts | 43 | €54 | €0 | -€54 | -100.0% |
| Credit institutions | 430/8 | €54 | €0 | -€54 | -100.0% |
| Trade debts | 44 | €10,089 | €28 | -€10,061 | -99.7% |
| Suppliers | 440/4 | €10,089 | €28 | -€10,061 | -99.7% |
| Taxes, remuneration and social security | 45 | €0 | €56 | +€56 | |
| Taxes | 450/3 | €0 | €56 | +€56 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €18,444 | +€18,444 | |
| Accrued charges and deferred income | 492/3 | - | €429 | +€429 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,017 | €30,123 | +€4,106 | +15.8% |
| Other operating charges | 640/8 | €229 | €412 | +€183 | +79.9% |
| Gross operating margin | 9900 | €40,753 | -€5,774 | -€46,527 | |
| Operating profit (loss) | 9901 | €14,507 | -€36,309 | -€50,816 | |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.9% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.9% |
| Financial charges | 65/66B | €6,075 | €5,746 | -€329 | -5.4% |
| Recurring financial charges | 65 | €6,075 | €5,746 | -€329 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €8,445 | -€42,055 | -€50,500 | |
| Income taxes | 67/77 | €2,734 | €0 | -€2,734 | -100.0% |
| Profit (loss) for the period | 9904 | €5,711 | -€42,055 | -€47,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,711 | -€42,055 | -€47,767 |
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 9 October 2026 via checked.be.