MAY_BRITT: 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.
MAY_BRITT
Largest movements
- Cash +€49,657
up €49,657 (+113.2%), from €43,858 to €93,515
mainly Net result for the year (+€29,341) and Tax, wage and social debts (+€16,780)
- Tangible fixed assets -€6,621
down €6,621 (-27.7%), from €23,904 to €17,282
of which Furniture and vehicles: -€5,680
- Receivables within one year -€2,139
down €2,139 (-4.6%), from €46,467 to €44,328
of which Other amounts receivable: -€4,566
- Reserves +€29,341
up €29,341 (+40.5%), from €72,394 to €101,734
- Tax, wage and social debts +€16,780
up €16,780 (+1017.0%), from €1,650 to €18,430
- Debts after one year -€6,463
down €6,463 (-59.7%), from €10,828 to €4,366
- Gross operating margin +€38,454
up €38,454 (+260.1%), from €14,787 to €53,240
- Taxes +€11,416
up €11,416 (+510.8%), from €2,235 to €13,651
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 | €115,139 | €156,122 | +€40,983 | +35.6% |
| Fixed assets | 21/28 | €23,904 | €17,282 | -€6,621 | -27.7% |
| Tangible fixed assets | 22/27 | €23,904 | €17,282 | -€6,621 | -27.7% |
| Furniture and vehicles | 24 | €19,093 | €13,413 | -€5,680 | -29.7% |
| Other tangible fixed assets | 26 | €4,811 | €3,869 | -€942 | -19.6% |
| Current assets | 29/58 | €91,236 | €138,840 | +€47,604 | +52.2% |
| Amounts receivable within one year | 40/41 | €46,467 | €44,328 | -€2,139 | -4.6% |
| Trade receivables | 40 | €41,901 | €44,328 | +€2,427 | +5.8% |
| Other amounts receivable | 41 | €4,566 | - | -€4,566 | |
| Cash at bank and in hand | 54/58 | €43,858 | €93,515 | +€49,657 | +113.2% |
| Deferred charges and accrued income | 490/1 | €910 | €997 | +€86 | +9.5% |
| Total equity and liabilities | 10/49 | €115,139 | €156,122 | +€40,983 | +35.6% |
| Equity | 10/15 | €87,464 | €116,804 | +€29,341 | +33.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €72,394 | €101,734 | +€29,341 | +40.5% |
| Distributable reserves | 133 | €72,394 | €101,734 | +€29,341 | +40.5% |
| Profit (loss) carried forward | 14 | €2,670 | €2,670 | +€0 | 0.0% |
| Amounts payable | 17/49 | €27,676 | €39,318 | +€11,642 | +42.1% |
| Amounts payable after more than one year | 17 | €10,828 | €4,366 | -€6,463 | -59.7% |
| Financial debts | 170/4 | €10,828 | €4,366 | -€6,463 | -59.7% |
| Amounts payable within one year | 42/48 | €16,847 | €34,953 | +€18,105 | +107.5% |
| Current portion of amounts payable after more than one year | 42 | €6,362 | €6,463 | +€101 | +1.6% |
| Trade debts | 44 | €8,433 | €9,229 | +€796 | +9.4% |
| Suppliers | 440/4 | €8,433 | €9,229 | +€796 | +9.4% |
| Taxes, remuneration and social security | 45 | €1,650 | €18,430 | +€16,780 | +1017.0% |
| Taxes | 450/3 | €1,650 | €18,430 | +€16,780 | +1017.0% |
| Other amounts payable | 47/48 | €403 | €830 | +€427 | +106.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,086 | €8,982 | -€104 | -1.1% |
| Other operating charges | 640/8 | €850 | €873 | +€23 | +2.7% |
| Gross operating margin | 9900 | €14,787 | €53,240 | +€38,454 | +260.1% |
| Operating profit (loss) | 9901 | €4,851 | €43,385 | +€38,534 | +794.4% |
| Financial charges | 65/66B | €465 | €394 | -€72 | -15.4% |
| Recurring financial charges | 65 | €465 | €394 | -€72 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €4,385 | €42,991 | +€38,606 | +880.4% |
| Income taxes | 67/77 | €2,235 | €13,651 | +€11,416 | +510.8% |
| Profit (loss) for the period | 9904 | €2,151 | €29,341 | +€27,190 | +1264.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,151 | €29,341 | +€27,190 | +1264.3% |
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 1 October 2026 via checked.be.