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MARDAGA: 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.

What changed

MARDAGA

BE 0456.749.541
NACE 58.110, Book publishing
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€229,100
2023 · €76,375+€152,725
Equity
€1.0m
2023 · €764,342+€235,798
Cash
€694,823
2023 · €448,529+€246,294
Balance sheet total
€1.5m
2023 · €1.5m+€39,824

Largest movements

2023 to 2024
Assets
  • Cash +€246,294

    up €246,294 (+54.9%), from €448,529 to €694,823

    mainly Net result for the year (+€229,100) and Other debts (+€171,289)

  • Receivables within one year -€136,425

    down €136,425 (-25.4%), from €536,186 to €399,761

    of which Trade receivables: -€159,196

  • Stocks and contracts -€78,072

    no longer reported in 2024 (was €78,072)

  • Intangible fixed assets +€37,674

    up €37,674 (+10.3%), from €366,195 to €403,868

  • Deferred charges and accrued income -€27,779

    down €27,779 (-89.7%), from €30,979 to €3,200

Equity and liabilities
  • Trade debts -€306,110

    down €306,110 (-74.1%), from €413,007 to €106,897

  • Profit (loss) carried forward +€229,100

    up €229,100 (+64.4%), from €355,967 to €585,067

  • Other debts +€171,289

    up €171,289 (+115.2%), from €148,704 to €319,993

  • Provisions -€34,859

    down €34,859 (-87.1%), from €40,006 to €5,147

    of which Provisions for liabilities and charges: -€33,542

  • Tax, wage and social debts -€26,294

    down €26,294 (-27.1%), from €97,182 to €70,888

    of which Remuneration and social security: -€61,133

Income statement
  • Staff costs -€108,367

    down €108,367 (-78.7%), from €137,677 to €29,310

  • Depreciation -€71,197

    down €71,197 (-36.9%), from €192,876 to €121,679

  • Gross operating margin -€63,629

    down €63,629 (-11.6%), from €547,733 to €484,103

  • Taxes +€54,370

    up €54,370 (+205.7%), from €26,429 to €80,800

  • Other operating charges +€29,215

    up €29,215 (+336.7%), from €8,678 to €37,893

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €76,375
Gross operating margin -€63,629
Staff costs +€108,367
Depreciation +€71,197
Write-downs +€27,813
Provisions +€6,419
Other operating charges -€29,215
Other operating items +€70,144
Financial income +€14,028
Financial charges +€1,795
Taxes -€54,370
Deferred taxes and other +€177
Result 2024 €229,100

Cash bridge derived

cash 2023 to 2024

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.

From operations +€397,081
Investment -€157,485
Financing +€6,698
Cash 2023 €448,529
Net result for the year +€229,100
Depreciation +€121,679
Stocks and contracts +€78,072
Receivables within one year +€136,425
Deferred charges and accrued income +€27,779
Provisions -€34,859
Trade debts -€306,110
Tax, wage and social debts -€26,294
Other debts +€171,289
Investment in fixed assets (net) -€157,485
Contributions, distributions and other +€6,698
Cash 2024 €694,823
Every line side by side 54 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,463,241 €1,503,065 +€39,824 +2.7%
Fixed assets 21/28 €369,475 €405,281 +€35,806 +9.7%
Intangible fixed assets 21 €366,195 €403,868 +€37,674 +10.3%
Tangible fixed assets 22/27 €2,636 €1,413 -€1,223 -46.4%
Furniture and vehicles 24 €2,636 €1,413 -€1,223 -46.4%
Financial fixed assets 28 €645 - -€645
Current assets 29/58 €1,093,766 €1,097,783 +€4,017 +0.4%
Stocks and contracts in progress 3 €78,072 - -€78,072
Stocks 30/36 €78,072 - -€78,072
Amounts receivable within one year 40/41 €536,186 €399,761 -€136,425 -25.4%
Trade receivables 40 €454,047 €294,851 -€159,196 -35.1%
Other amounts receivable 41 €82,138 €104,910 +€22,771 +27.7%
Cash at bank and in hand 54/58 €448,529 €694,823 +€246,294 +54.9%
Deferred charges and accrued income 490/1 €30,979 €3,200 -€27,779 -89.7%
Total equity and liabilities 10/49 €1,463,241 €1,503,065 +€39,824 +2.7%
Equity 10/15 €764,342 €1,000,139 +€235,798 +30.8%
Contributions 10/11 €302,008 €302,008 = 0.0%
Capital 10 €302,008 €302,008 = 0.0%
Issued capital 100 €302,008 €302,008 = 0.0%
Reserves 13 €95,201 €95,201 = 0.0%
Non-distributable reserves 130/1 €30,201 €30,201 = 0.0%
Legal reserve 130 €30,201 €30,201 = 0.0%
Distributable reserves 133 €65,000 €65,000 = 0.0%
Profit (loss) carried forward 14 €355,967 €585,067 +€229,100 +64.4%
Investment grants 15 €11,166 €17,864 +€6,698 +60.0%
Provisions and deferred taxes 16 €40,006 €5,147 -€34,859 -87.1%
Provisions for liabilities and charges 160/5 €33,542 - -€33,542
Environmental obligations 163 €33,542 - -€33,542
Deferred taxes 168 €6,464 €5,147 -€1,317 -20.4%
Amounts payable 17/49 €658,893 €497,778 -€161,115 -24.5%
Amounts payable within one year 42/48 €658,893 €497,778 -€161,115 -24.5%
Trade debts 44 €413,007 €106,897 -€306,110 -74.1%
Suppliers 440/4 €413,007 €106,897 -€306,110 -74.1%
Taxes, remuneration and social security 45 €97,182 €70,888 -€26,294 -27.1%
Taxes 450/3 €36,037 €70,877 +€34,840 +96.7%
Remuneration and social security 454/9 €61,145 €11 -€61,133 -100.0%
Other amounts payable 47/48 €148,704 €319,993 +€171,289 +115.2%
Remuneration, social security and pensions 62 €137,677 €29,310 -€108,367 -78.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €192,876 €121,679 -€71,197 -36.9%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 €27,813 - -€27,813
Provisions for liabilities and charges: additions (uses and reversals) 635/8 €6,419 - -€6,419
Other operating charges 640/8 €8,678 €37,893 +€29,215 +336.7%
Non-recurring operating charges 66A €70,144 - -€70,144
Gross operating margin 9900 €547,733 €484,103 -€63,629 -11.6%
Operating profit (loss) 9901 €104,127 €295,222 +€191,095 +183.5%
Financial income 75/76B €3,592 €17,620 +€14,028 +390.5%
Recurring financial income 75 €3,592 €17,620 +€14,028 +390.5%
Financial charges 65/66B €6,055 €4,260 -€1,795 -29.6%
Recurring financial charges 65 €6,055 €4,260 -€1,795 -29.6%
Profit (loss) for the period before taxes 9903 €101,664 €308,582 +€206,918 +203.5%
Transfer from deferred taxes 780 €1,140 €1,317 +€177 +15.5%
Income taxes 67/77 €26,429 €80,800 +€54,370 +205.7%
Profit (loss) for the period 9904 €76,375 €229,100 +€152,725 +200.0%
Profit (loss) for the period to be appropriated 9905 €76,375 €229,100 +€152,725 +200.0%

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 30 September 2026 via checked.be.