MAURICE: 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.
MAURICE
Largest movements
- Receivables within one year +€34,446
up €34,446 (+133.9%), from €25,721 to €60,166
of which Trade receivables: +€37,268
- Cash +€12,907
up €12,907 (+1125.3%), from €1,147 to €14,054
mainly Net result for the year (+€31,621) and Tax, wage and social debts (+€13,850)
- Reserves +€31,621
up €31,621 (+2942.1%), from €1,075 to €32,696
of which Distributable reserves: +€31,621
- Tax, wage and social debts +€13,850
up €13,850 (+1812.3%), from €764 to €14,614
- Other debts +€5,490
new in 2024: €5,490
- Current portion of long-term debt -€4,150
no longer reported in 2024 (was €4,150)
- Gross operating margin +€38,049
up €38,049 (+1700.3%), from €2,238 to €40,287
- Taxes +€7,461
new in 2024: €7,461
- Other operating charges -€2,885
down €2,885 (-84.4%), from €3,421 to €535
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.
Cash bridge derived
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 | €29,366 | €75,821 | +€46,455 | +158.2% |
| Fixed assets | 21/28 | €2,186 | €1,601 | -€586 | -26.8% |
| Tangible fixed assets | 22/27 | €2,186 | €1,601 | -€586 | -26.8% |
| Plant, machinery and equipment | 23 | €885 | €625 | -€260 | -29.4% |
| Furniture and vehicles | 24 | €1,301 | €976 | -€325 | -25.0% |
| Current assets | 29/58 | €27,179 | €74,220 | +€47,041 | +173.1% |
| Stocks and contracts in progress | 3 | €312 | - | -€312 | |
| Stocks | 30/36 | €312 | - | -€312 | |
| Amounts receivable within one year | 40/41 | €25,721 | €60,166 | +€34,446 | +133.9% |
| Trade receivables | 40 | - | €37,268 | +€37,268 | |
| Other amounts receivable | 41 | €25,721 | €22,898 | -€2,822 | -11.0% |
| Cash at bank and in hand | 54/58 | €1,147 | €14,054 | +€12,907 | +1125.3% |
| Total equity and liabilities | 10/49 | €29,366 | €75,821 | +€46,455 | +158.2% |
| Equity | 10/15 | €24,095 | €55,716 | +€31,621 | +131.2% |
| Contributions | 10/11 | €10,748 | €10,748 | = | 0.0% |
| Reserves | 13 | €1,075 | €32,696 | +€31,621 | +2942.1% |
| Non-distributable reserves | 130/1 | €1,075 | €1,075 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,075 | €1,075 | = | 0.0% |
| Distributable reserves | 133 | - | €31,621 | +€31,621 | |
| Profit (loss) carried forward | 14 | €12,272 | €12,272 | = | 0.0% |
| Amounts payable | 17/49 | €5,271 | €20,105 | +€14,834 | +281.4% |
| Amounts payable after more than one year | 17 | €356 | - | -€356 | |
| Financial debts | 170/4 | €356 | - | -€356 | |
| Amounts payable within one year | 42/48 | €4,914 | €20,105 | +€15,190 | +309.1% |
| Current portion of amounts payable after more than one year | 42 | €4,150 | - | -€4,150 | |
| Taxes, remuneration and social security | 45 | €764 | €14,614 | +€13,850 | +1812.3% |
| Taxes | 450/3 | €764 | €14,614 | +€13,850 | +1812.3% |
| Other amounts payable | 47/48 | - | €5,490 | +€5,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €586 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,421 | €535 | -€2,885 | -84.4% |
| Gross operating margin | 9900 | €2,238 | €40,287 | +€38,049 | +1700.3% |
| Operating profit (loss) | 9901 | -€1,769 | €39,166 | +€40,935 | |
| Financial charges | 65/66B | €9 | €84 | +€75 | +844.2% |
| Recurring financial charges | 65 | €9 | €84 | +€75 | +844.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,777 | €39,082 | +€40,860 | |
| Income taxes | 67/77 | - | €7,461 | +€7,461 | |
| Profit (loss) for the period | 9904 | -€1,777 | €31,621 | +€33,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,777 | €31,621 | +€33,399 |
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.