MAYLAN: 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.
MAYLAN
Largest movements
- Intangible fixed assets -€56,520
down €56,520 (-34.1%), from €165,541 to €109,020
- Cash +€32,073
new in 2024: €32,073
mainly Net result for the year (+€92,583) and Depreciation (+€71,864)
- Tangible fixed assets -€7,716
down €7,716 (-10.3%), from €75,101 to €67,385
of which Furniture and vehicles: -€15,000
- Deferred charges and accrued income +€5,800
up €5,800 (+237%), from €2,451 to €8,251
- Debts after one year -€53,404
down €53,404 (-74.1%), from €72,113 to €18,708
- Tax, wage and social debts +€17,379
up €17,379 (+56.9%), from €30,557 to €47,936
of which Taxes: +€15,502
- Reserves +€16,583
up €16,583 (+12.9%), from €128,287 to €144,870
of which Distributable reserves: +€16,583
- Current portion of long-term debt -€10,953
down €10,953 (-17.0%), from €64,357 to €53,404
- Trade debts +€3,716
up €3,716 (+11.4%), from €32,709 to €36,425
- Staff costs -€3,601
down €3,601 (-3.2%), from €114,035 to €110,434
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 | €364,904 | €336,608 | -€28,296 | -7.8% |
| Fixed assets | 21/28 | €240,642 | €176,406 | -€64,236 | -26.7% |
| Intangible fixed assets | 21 | €165,541 | €109,020 | -€56,520 | -34.1% |
| Tangible fixed assets | 22/27 | €75,101 | €67,385 | -€7,716 | -10.3% |
| Plant, machinery and equipment | 23 | €101 | €7,385 | +€7,284 | +7,196% |
| Furniture and vehicles | 24 | €75,000 | €60,000 | -€15,000 | -20.0% |
| Current assets | 29/58 | €124,262 | €160,202 | +€35,940 | +28.9% |
| Amounts receivable after more than one year | 29 | €33,300 | €29,700 | -€3,600 | -10.8% |
| Other amounts receivable | 291 | €33,300 | €29,700 | -€3,600 | -10.8% |
| Amounts receivable within one year | 40/41 | €88,511 | €90,178 | +€1,667 | +1.9% |
| Other amounts receivable | 41 | €88,511 | €90,178 | +€1,667 | +1.9% |
| Cash at bank and in hand | 54/58 | - | €32,073 | +€32,073 | |
| Deferred charges and accrued income | 490/1 | €2,451 | €8,251 | +€5,800 | +237% |
| Total equity and liabilities | 10/49 | €364,904 | €336,608 | -€28,296 | -7.8% |
| Equity | 10/15 | €148,287 | €164,870 | +€16,583 | +11.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €128,287 | €144,870 | +€16,583 | +12.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €128,287 | €144,870 | +€16,583 | +12.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €216,616 | €171,737 | -€44,879 | -20.7% |
| Amounts payable after more than one year | 17 | €72,113 | €18,708 | -€53,404 | -74.1% |
| Financial debts | 170/4 | €72,113 | €18,708 | -€53,404 | -74.1% |
| Amounts payable within one year | 42/48 | €144,504 | €153,029 | +€8,525 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €64,357 | €53,404 | -€10,953 | -17.0% |
| Financial debts | 43 | €16,880 | €15,264 | -€1,616 | -9.6% |
| Credit institutions | 430/8 | €16,880 | €15,264 | -€1,616 | -9.6% |
| Trade debts | 44 | €32,709 | €36,425 | +€3,716 | +11.4% |
| Suppliers | 440/4 | €32,709 | €36,425 | +€3,716 | +11.4% |
| Taxes, remuneration and social security | 45 | €30,557 | €47,936 | +€17,379 | +56.9% |
| Taxes | 450/3 | €9,756 | €25,258 | +€15,502 | +159% |
| Remuneration and social security | 454/9 | €20,801 | €22,677 | +€1,877 | +9.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €114,035 | €110,434 | -€3,601 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,770 | €71,864 | +€94 | +0.1% |
| Other operating charges | 640/8 | €849 | €623 | -€226 | -26.6% |
| Gross operating margin | 9900 | €302,346 | €304,949 | +€2,603 | +0.9% |
| Operating profit (loss) | 9901 | €115,692 | €122,027 | +€6,335 | +5.5% |
| Financial income | 75/76B | €1,701 | €2,648 | +€947 | +55.7% |
| Recurring financial income | 75 | €1,701 | €2,648 | +€947 | +55.7% |
| Financial charges | 65/66B | €7,419 | €4,398 | -€3,021 | -40.7% |
| Recurring financial charges | 65 | €7,419 | €4,398 | -€3,021 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €109,973 | €120,276 | +€10,303 | +9.4% |
| Income taxes | 67/77 | €24,756 | €27,693 | +€2,937 | +11.9% |
| Profit (loss) for the period | 9904 | €85,217 | €92,583 | +€7,366 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,217 | €92,583 | +€7,366 | +8.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.