MARACUYA: 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.
MARACUYA
Largest movements
- Stocks and contracts +€285,189
new in 2024: €285,189
- Cash -€233,070
down €233,070 (-90.1%), from €258,784 to €25,714
mainly Stocks and contracts (-€285,189) and Net result for the year (-€33,144)
- Receivables within one year -€8,302
down €8,302 (-67.2%), from €12,353 to €4,051
of which Trade receivables: -€9,276
- Other debts +€73,144
up €73,144 (+1,306%), from €5,599 to €78,743
- Profit (loss) carried forward -€33,144
down €33,144 (-56.1%), from -€59,132 to -€92,276
- Gross operating margin -€10,994
down €10,994 (-68.6%), from -€16,028 to -€27,021
- Other operating charges +€1,488
up €1,488 (+365%), from €408 to €1,896
- Financial income +€958
up €958 (+231%), from €415 to €1,373
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.
Derived cash bridge
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 | €287,643 | €329,341 | +€41,698 | +14.5% |
| Fixed assets | 21/28 | €15,010 | €13,216 | -€1,794 | -12.0% |
| Tangible fixed assets | 22/27 | €15,010 | €13,216 | -€1,794 | -12.0% |
| Plant, machinery and equipment | 23 | - | €3,237 | +€3,237 | |
| Furniture and vehicles | 24 | €15,010 | €9,979 | -€5,031 | -33.5% |
| Current assets | 29/58 | €272,633 | €316,125 | +€43,492 | +16.0% |
| Stocks and contracts in progress | 3 | - | €285,189 | +€285,189 | |
| Stocks | 30/36 | - | €285,189 | +€285,189 | |
| Amounts receivable within one year | 40/41 | €12,353 | €4,051 | -€8,302 | -67.2% |
| Trade receivables | 40 | €9,276 | - | -€9,276 | |
| Other amounts receivable | 41 | €3,077 | €4,051 | +€974 | +31.6% |
| Cash at bank and in hand | 54/58 | €258,784 | €25,714 | -€233,070 | -90.1% |
| Deferred charges and accrued income | 490/1 | €1,496 | €1,171 | -€324 | -21.7% |
| Total equity and liabilities | 10/49 | €287,643 | €329,341 | +€41,698 | +14.5% |
| Equity | 10/15 | €280,886 | €247,742 | -€33,144 | -11.8% |
| Contributions | 10/11 | €324,000 | €324,000 | = | 0.0% |
| Capital | 10 | €324,000 | €324,000 | = | 0.0% |
| Issued capital | 100 | €324,000 | €324,000 | = | 0.0% |
| Reserves | 13 | €16,018 | €16,018 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,623 | €3,623 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,623 | €3,623 | = | 0.0% |
| Distributable reserves | 133 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,132 | -€92,276 | -€33,144 | -56.1% |
| Amounts payable | 17/49 | €6,757 | €81,599 | +€74,842 | +1,108% |
| Amounts payable within one year | 42/48 | €6,757 | €81,599 | +€74,842 | +1,108% |
| Trade debts | 44 | €1,157 | €2,856 | +€1,699 | +147% |
| Suppliers | 440/4 | €1,157 | €2,856 | +€1,699 | +147% |
| Other amounts payable | 47/48 | €5,599 | €78,743 | +€73,144 | +1,306% |
| Non-recurring operating income | 76A | €3,307 | - | -€3,307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,609 | €5,457 | -€152 | -2.7% |
| Other operating charges | 640/8 | €408 | €1,896 | +€1,488 | +365% |
| Gross operating margin | 9900 | -€16,028 | -€27,021 | -€10,994 | -68.6% |
| Operating profit (loss) | 9901 | -€22,045 | -€34,374 | -€12,329 | -55.9% |
| Financial income | 75/76B | €415 | €1,373 | +€958 | +231% |
| Recurring financial income | 75 | €415 | €1,373 | +€958 | +231% |
| Profit (loss) for the period before taxes | 9903 | -€21,630 | -€33,001 | -€11,371 | -52.6% |
| Income taxes | 67/77 | €180 | €143 | -€36 | -20.2% |
| Profit (loss) for the period | 9904 | -€21,810 | -€33,144 | -€11,335 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,810 | -€33,144 | -€11,335 | -52.0% |
Source: filed annual accounts (NBB), financial years ended 30 April 2023 and 30 April 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.