MAROUFF: 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.
MAROUFF
Largest movements
- Tangible fixed assets -€3,108
down €3,108 (-20.8%), from €14,962 to €11,854
- Cash +€2,441
up €2,441 (+99.9%), from €2,444 to €4,885
mainly Advances received (+€3,842) and Depreciation (+€3,107)
- Deferred charges and accrued income -€1,965
down €1,965 (-92.0%), from €2,135 to €170
- Receivables within one year -€402
down €402 (-4.2%), from €9,523 to €9,122
of which Trade receivables: -€2,589
- Profit (loss) carried forward -€7,906
down €7,906 (-46.6%), from €16,972 to €9,065
- Advances received +€3,842
new in 2023: €3,842
- Trade debts +€1,781
up €1,781 (+300.5%), from €593 to €2,374
of which Suppliers: +€2,374
- Other debts -€750
down €750 (-50.0%), from €1,500 to €750
- Turnover -€92,126
down €92,126 (-73.4%), from €125,444 to €33,318
- Purchases and services -€58,817
down €58,817 (-60.3%), from €97,548 to €38,731
- Gross operating margin -€30,004
down €30,004, from €27,896 to -€2,108
- Depreciation -€4,410
down €4,410 (-58.7%), from €7,517 to €3,107
- Other operating charges -€1,259
down €1,259 (-39.3%), from €3,202 to €1,943
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,064 | €26,031 | -€3,034 | -10.4% |
| Fixed assets | 21/28 | €14,962 | €11,854 | -€3,108 | -20.8% |
| Tangible fixed assets | 22/27 | €14,962 | €11,854 | -€3,108 | -20.8% |
| Furniture and vehicles | 24 | €14,962 | €11,854 | -€3,108 | -20.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €14,102 | €14,177 | +€75 | +0.5% |
| Amounts receivable within one year | 40/41 | €9,523 | €9,122 | -€402 | -4.2% |
| Trade receivables | 40 | €2,589 | - | -€2,589 | |
| Other amounts receivable | 41 | €6,934 | €9,122 | +€2,188 | +31.5% |
| Cash at bank and in hand | 54/58 | €2,444 | €4,885 | +€2,441 | +99.9% |
| Deferred charges and accrued income | 490/1 | €2,135 | €170 | -€1,965 | -92.0% |
| Total equity and liabilities | 10/49 | €29,064 | €26,031 | -€3,034 | -10.4% |
| Equity | 10/15 | €26,972 | €19,065 | -€7,906 | -29.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,972 | €9,065 | -€7,906 | -46.6% |
| Amounts payable | 17/49 | €2,093 | €6,965 | +€4,873 | +232.8% |
| Amounts payable within one year | 42/48 | €2,093 | €6,965 | +€4,873 | +232.8% |
| Trade debts | 44 | €593 | €2,374 | +€1,781 | +300.5% |
| Suppliers | 440/4 | - | €2,374 | +€2,374 | |
| Bills of exchange payable | 441 | €593 | - | -€593 | |
| Advances received on contracts in progress | 46 | - | €3,842 | +€3,842 | |
| Other amounts payable | 47/48 | €1,500 | €750 | -€750 | -50.0% |
| Turnover | 70 | €125,444 | €33,318 | -€92,126 | -73.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,548 | €38,731 | -€58,817 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,517 | €3,107 | -€4,410 | -58.7% |
| Other operating charges | 640/8 | €3,202 | €1,943 | -€1,259 | -39.3% |
| Gross operating margin | 9900 | €27,896 | -€2,108 | -€30,004 | |
| Operating profit (loss) | 9901 | €17,177 | -€7,158 | -€24,335 | |
| Financial charges | 65/66B | €153 | €98 | -€55 | -35.9% |
| Recurring financial charges | 65 | €153 | €98 | -€55 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €17,024 | -€7,256 | -€24,280 | |
| Income taxes | 67/77 | - | €650 | +€650 | |
| Profit (loss) for the period | 9904 | €17,024 | -€7,906 | -€24,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,024 | -€7,906 | -€24,930 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.