MACOBU
InactiveInactive; last annual accounts for fiscal year 2024.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 30-09-2024 was due by 30-04-2025 and was filed on 07-03-2025, 54 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2024
54 d early
2023
5 d early
2022
71 d late
2021
30 d early
2020
29 d early
2019
37 d early
2018
35 d early
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 17 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
Financials · fiscal year 2024, abbreviated schema
Turnover
€275,000=
2019 · €275,000
EBIT margin
39.8%▲ 0.5pp
2019 · 39.3%
Net result
€372,818
2023 · -€19,253
Working capital
€862,686▲ 74.7%
2023 · €493,784
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Turnover€275,000=
Operating result€109,542▲ 1.3%€16,095▼ 85.3%-€361,359-€12,252▲ 96.6%€462,680
Net result€68,356▼ 3.1%€2,629▼ 96.2%-€282,020-€19,253▲ 93.2%€372,818
EBIT margin39.8%▲ 0.5pp
Equity€12.4m▲ 0.6%€12.5m=€12.2m▼ 2.3%€12.1m▼ 0.2%€12.5m▲ 3.1%
Total assets€13.4m▼ 0.2%€13.4m▼ 0.1%€13.4m▼ 0.2%€13.4m▲ 0.2%€13.8m▲ 2.9%
Debt€879,758▼ 9.8%€860,387▼ 2.2%€1.2m▲ 39.1%€1.2m▲ 3.5%€1.3m▲ 0.9%
Working capital-€783,114▼ 19.8%-€770,567▲ 1.6%€508,092€493,784▼ 2.8%€862,686▲ 74.7%
Staff (FTE)000
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2024: €462,680 after a loss of €12,252 in 2023, the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €13.8m
Fixed assets
€11.7m =
Current assets
€2.1m ▲ 22.2%
Equity and liabilities €13.8m
Equity
€12.5m ▲ 3.1%
Debt
€1.3m ▲ 0.9%
Debt's share of the balance-sheet total falls from 9.3% to 9.1%. Equity and debt are higher.
Key figures and ratios
Current ratio
1.69▲
2023 · 1.40
Debt to equity
0.10▼
2023 · 0.10
ROE
3.0%▲
2023 · -0.2%
ROA
2.7%▲
2023 · -0.1%
Debt ≤ 1 year
€1.2m▲
2023 · €1.2m
Income taxes
€89,734▲
2023 · €0
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Turnover70 | €275,000 | - | - | - | - | - |
| Non-recurring operating income76A | - | €4,704 | €0 | - | €147,761 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €47,216 | €47,099 | €0 | - | - | - |
| Other operating charges640/8 | - | €3,529 | €2,846 | €1,890 | €7,097 | ▲ 275% |
| Non-recurring operating charges66A | - | - | €300,172 | €0 | - | - |
| Gross operating margin9900 | - | €66,723 | -€58,341 | -€10,362 | €469,777 | ▲ 4,634% |
| Operating profit (loss)9901 | €109,542 | €16,095 | -€361,359 | -€12,252 | €462,680 | ▲ 3,876% |
| Financial income75/76B | - | - | €14,340 | €35,910 | €0 | ▼ 100% |
| Recurring financial income75 | €0 | - | €14,340 | €35,910 | €0 | ▼ 100% |
| Financial charges65/66B | - | €14,039 | €19,882 | €42,911 | €129 | ▼ 99.7% |
| Recurring financial charges65 | €16,100 | €14,039 | €19,882 | €42,911 | €129 | ▼ 99.7% |
| Debt charges650 | €15,748 | - | - | - | - | - |
| Profit (loss) for the period before taxes9903 | €93,442 | €2,056 | -€366,902 | -€19,253 | €462,551 | ▲ 2,502% |
| Transfer from deferred taxes780 | - | €3,081 | €84,976 | €0 | - | - |
| Income taxes67/77 | €28,167 | €2,508 | €94 | €0 | €89,734 | - |
| Profit (loss) for the period9904 | €68,356 | €2,629 | -€282,020 | -€19,253 | €372,818 | ▲ 2,036% |
| Transfer from tax-exempt reserves789 | - | €5,983 | €165,027 | €0 | - | - |
| Profit (loss) for the period to be appropriated9905 | €74,339 | €8,612 | -€116,992 | -€19,253 | €372,818 | ▲ 2,036% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €13.4m | €13.4m | €13.4m | €13.4m | €13.8m | ▲ 2.9% |
| Fixed assets21/28 | €13.4m | €13.3m | €11.7m | €11.7m | €11.7m | = |
| Tangible fixed assets22/27 | €1.7m | €1.7m | €0 | - | - | - |
| Land and buildings22 | - | €1.7m | €0 | - | - | - |
| Financial fixed assets28 | €11.7m | €11.7m | €11.7m | €11.7m | €11.7m | = |
| Current assets29/58 | €42,394 | €69,670 | €1.7m | €1.7m | €2.1m | ▲ 22.2% |
| Stocks and contracts in progress3 | €0 | - | - | - | - | - |
| Amounts receivable within one year40/41 | €12,188 | €65,367 | €1.6m | €1.7m | €2.1m | ▲ 22.6% |
| Trade receivables40 | - | €61,644 | €102,541 | €102,541 | €491,700 | ▲ 380% |
| Other amounts receivable41 | - | €3,723 | €1.4m | €1.6m | €1.6m | = |
| Cash at bank and in hand54/58 | €28,291 | €2,283 | €153,040 | €5,571 | €0 | ▼ 100% |
| Deferred charges and accrued income490/1 | - | €2,020 | €45 | €0 | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €13.4m | €13.4m | €13.4m | €13.4m | €13.8m | ▲ 2.9% |
| Equity10/15 | €12.4m | €12.5m | €12.2m | €12.1m | €12.5m | ▲ 3.1% |
| Contributions10/11 | €11.2m | €11.2m | €11.2m | €11.2m | €11.2m | = |
| Capital10 | - | €11.2m | €11.2m | €11.2m | €11.2m | = |
| Issued capital100 | - | €11.2m | €11.2m | €11.2m | €11.2m | = |
| Reserves13 | €528,385 | €522,852 | €357,825 | €357,825 | €376,466 | ▲ 5.2% |
| Non-distributable reserves130/1 | - | €57,825 | €57,825 | €57,825 | €76,466 | ▲ 32.2% |
| Legal reserve130 | - | €57,825 | €57,825 | €57,825 | €76,466 | ▲ 32.2% |
| Tax-exempt reserves132 | - | €165,027 | €0 | - | - | - |
| Distributable reserves133 | - | €300,000 | €300,000 | €300,000 | €300,000 | = |
| Profit (loss) carried forward14 | €710,830 | €718,992 | €602,000 | €582,746 | €936,923 | ▲ 60.8% |
| Provisions and deferred taxes16 | €88,057 | €84,976 | €0 | - | - | - |
| Deferred taxes168 | - | €84,976 | €0 | - | - | - |
| Amounts payable17/49 | €879,758 | €860,387 | €1.2m | €1.2m | €1.3m | ▲ 0.9% |
| Amounts payable after more than one year17 | €35,500 | €14,200 | €0 | - | - | - |
| Financial debts170/4 | - | €14,200 | €0 | - | - | - |
| Amounts payable within one year42/48 | €825,508 | €840,237 | €1.2m | €1.2m | €1.2m | ▲ 1.2% |
| Current portion of amounts payable after more than one year42 | - | €25,564 | €14,200 | €0 | - | - |
| Trade debts44 | €41,135 | €48,915 | €60,513 | €67,170 | €68,765 | ▲ 2.4% |
| Suppliers440/4 | - | €48,915 | €60,513 | €67,170 | €68,765 | ▲ 2.4% |
| Taxes, remuneration and social security45 | - | €2,982 | €2,782 | €0 | €126,096 | - |
| Taxes450/3 | - | €2,982 | €2,782 | €0 | €126,096 | - |
| Other amounts payable47/48 | - | €762,776 | €1.1m | €1.2m | €1.1m | ▼ 9.7% |
| Accrued charges and deferred income492/3 | - | €5,950 | €0 | €4,945 | €1,030 | ▼ 79.2% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €68,356 | €2,629 | -€282,020 | -€19,253 | €372,818 | ▲ 2,036% |
| + Depreciation and write-downs630 | €47,216 | €47,099 | €0 | - | - | - |
| Operating cash flow (approximation) | €115,572 | €49,728 | -€282,020 | -€19,253 | €372,818 | ▲ 2,036% |
| Investment in fixed assets (approximation) | - | €0 | €1.7m | €0 | €0 | - |
| Change in cash | - | -€26,009 | €150,757 | -€147,469 | -€5,571 | ▲ 96.2% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
07-03
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
30-09
Financial
Back to profitnet €372,818
Net result €372,818 after 2 loss-making years.
26-07
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
10-10
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema · 71 days late
2022
31-12
Financial
Weakest financial yearnet -€282,020
Net result drops to -€282,020, the lowest in the series.
31-12
Financial
Liquidity times 17current ratio 1.42
Current ratio from 0.08 to 1.42.
01-07
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
02-07
NBB filing
Annual accounts filed
fiscal year 2020 · full schema
2020
24-06
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2019
26-06
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2018
19-06
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2017
27-06
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
2016
07-06
NBB filing
Annual accounts filed
fiscal year 2015 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 10 acts read
About the unread acts
We know of 10 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Structure & network
Owners and holdings
3 holdings · 4 subsidiaries in the treeOwners 0
The accounts to 30-09-2024 list no shareholders, and no other source names one.
Holdings 3
-
100%
-
100%
-
100%
All subsidiaries, including indirect ones 4
Companies in which this company or one of its subsidiaries holds more than half, or which it consolidates according to the LEI register.
- LA BUTTE AUX BOIS LANAKEN 100%
LANAKEN INVEST 100%1 subsidiary
- BUGO INVEST 100%
- STIEMERHEIDE 100%
According to the annual accounts to 30-09-2024 of MACOBU and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.