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MDDS: 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

MDDS

BE 0543.750.524
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€5,985
2023 · -€11,990+€6,004
Equity
-€15,064
2023 · -€9,078-€5,985
Cash
€16,818
2023 · €15,452+€1,365
Balance sheet total
€22,586
2023 · €24,164-€1,578

Largest movements

2023 to 2024
Assets
  • Intangible fixed assets -€3,000

    no longer reported in 2024 (was €3,000)

  • Cash +€1,365

    up €1,365 (+8.8%), from €15,452 to €16,818

    mainly Depreciation (+€3,000) and Trade debts (+€2,661)

Equity and liabilities
  • Profit (loss) carried forward -€5,985

    down €5,985 (-21.6%), from -€27,678 to -€33,664

  • Trade debts +€2,661

    up €2,661 (+36.3%), from €7,326 to €9,987

  • Tax, wage and social debts +€1,066

    up €1,066 (+57.3%), from €1,860 to €2,926

    of which Remuneration and social security: +€800

  • Other debts +€681

    up €681 (+103.7%), from €656 to €1,337

Income statement
  • Gross operating margin +€7,335

    up €7,335 (+92.7%), from -€7,916 to -€581

  • Other operating charges +€1,327

    up €1,327 (+145.1%), from €915 to €2,241

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 -€11,990
Gross operating margin +€7,335
Other operating charges -€1,327
Financial income -€2
Financial charges -€1
Result 2024 -€5,985

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 +€1,365
Investment €0
Financing €0
Cash 2023 €15,452
Net result for the year -€5,985
Depreciation +€3,000
Stocks and contracts -€43
Deferred charges and accrued income -€13
Trade debts +€2,661
Tax, wage and social debts +€1,066
Other debts +€681
Cash 2024 €16,818
Every line side by side 36 lines
Line Code 2023 2024 Change %
Total assets 20/58 €24,164 €22,586 -€1,578 -6.5%
Fixed assets 21/28 €6,462 €3,462 -€3,000 -46.4%
Intangible fixed assets 21 €3,000 - -€3,000
Financial fixed assets 28 €3,462 €3,462 = 0.0%
Current assets 29/58 €17,702 €19,124 +€1,422 +8.0%
Stocks and contracts in progress 3 €1,929 €1,972 +€43 +2.2%
Stocks 30/36 €1,929 €1,972 +€43 +2.2%
Cash at bank and in hand 54/58 €15,452 €16,818 +€1,365 +8.8%
Deferred charges and accrued income 490/1 €321 €334 +€13 +4.1%
Total equity and liabilities 10/49 €24,164 €22,586 -€1,578 -6.5%
Equity 10/15 -€9,078 -€15,064 -€5,985 -65.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Capital 10 €18,600 €18,600 = 0.0%
Issued capital 100 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€27,678 -€33,664 -€5,985 -21.6%
Amounts payable 17/49 €33,242 €37,649 +€4,407 +13.3%
Amounts payable after more than one year 17 €23,400 €23,400 = 0.0%
Financial debts 170/4 €23,400 €23,400 = 0.0%
Amounts payable within one year 42/48 €9,842 €14,249 +€4,407 +44.8%
Trade debts 44 €7,326 €9,987 +€2,661 +36.3%
Suppliers 440/4 €7,326 €9,987 +€2,661 +36.3%
Taxes, remuneration and social security 45 €1,860 €2,926 +€1,066 +57.3%
Taxes 450/3 €260 €526 +€266 +102.4%
Remuneration and social security 454/9 €1,600 €2,400 +€800 +50.0%
Other amounts payable 47/48 €656 €1,337 +€681 +103.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,000 €3,000 = 0.0%
Other operating charges 640/8 €915 €2,241 +€1,327 +145.1%
Gross operating margin 9900 -€7,916 -€581 +€7,335 +92.7%
Operating profit (loss) 9901 -€11,831 -€5,823 +€6,008 +50.8%
Financial income 75/76B €2 €0 -€2 -93.1%
Recurring financial income 75 €2 €0 -€2 -93.1%
Financial charges 65/66B €161 €162 +€1 +0.8%
Recurring financial charges 65 €161 €162 +€1 +0.8%
Profit (loss) for the period before taxes 9903 -€11,990 -€5,985 +€6,004 +50.1%
Profit (loss) for the period 9904 -€11,990 -€5,985 +€6,004 +50.1%
Profit (loss) for the period to be appropriated 9905 -€11,990 -€5,985 +€6,004 +50.1%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.