Au Macaron: 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.
Au Macaron
Largest movements
- Cash +€14,086
up €14,086 (+17.7%), from €79,649 to €93,735
mainly Tax, wage and social debts (+€28,836) and Depreciation (+€25,331)
- Intangible fixed assets -€13,000
down €13,000 (-12.5%), from €104,000 to €91,000
- Tangible fixed assets -€12,331
down €12,331 (-37.1%), from €33,252 to €20,921
of which Plant, machinery and equipment: -€11,711
- Receivables within one year -€2,752
down €2,752 (-24.7%), from €11,157 to €8,405
of which Trade receivables: -€2,447
- Other debts -€65,409
down €65,409 (-32.7%), from €199,770 to €134,361
- Tax, wage and social debts +€28,836
up €28,836 (+229%), from €12,577 to €41,414
of which Remuneration and social security: +€27,484
- Profit (loss) carried forward +€18,785
up €18,785, from -€14,219 to €4,566
- Trade debts +€3,744
up €3,744 (+12.3%), from €30,378 to €34,122
- Gross operating margin +€30,728
up €30,728 (+69.9%), from €43,930 to €74,658
- Depreciation +€8,758
up €8,758 (+52.8%), from €16,573 to €25,331
- Other operating charges +€2,931
new in 2024: €2,931
- Taxes +€1,324
new in 2024: €1,324
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 | €234,706 | €220,662 | -€14,044 | -6.0% |
| Fixed assets | 21/28 | €141,072 | €115,741 | -€25,331 | -18.0% |
| Intangible fixed assets | 21 | €104,000 | €91,000 | -€13,000 | -12.5% |
| Tangible fixed assets | 22/27 | €33,252 | €20,921 | -€12,331 | -37.1% |
| Plant, machinery and equipment | 23 | €32,632 | €20,921 | -€11,711 | -35.9% |
| Furniture and vehicles | 24 | €619 | - | -€619 | |
| Financial fixed assets | 28 | €3,820 | €3,820 | = | 0.0% |
| Current assets | 29/58 | €93,634 | €104,921 | +€11,287 | +12.1% |
| Stocks and contracts in progress | 3 | €2,276 | €2,225 | -€50 | -2.2% |
| Stocks | 30/36 | €2,276 | €2,225 | -€50 | -2.2% |
| Amounts receivable within one year | 40/41 | €11,157 | €8,405 | -€2,752 | -24.7% |
| Trade receivables | 40 | €2,447 | - | -€2,447 | |
| Other amounts receivable | 41 | €8,710 | €8,405 | -€305 | -3.5% |
| Cash at bank and in hand | 54/58 | €79,649 | €93,735 | +€14,086 | +17.7% |
| Deferred charges and accrued income | 490/1 | €552 | €555 | +€3 | +0.5% |
| Total equity and liabilities | 10/49 | €234,706 | €220,662 | -€14,044 | -6.0% |
| Equity | 10/15 | -€8,019 | €10,766 | +€18,785 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,219 | €4,566 | +€18,785 | |
| Amounts payable | 17/49 | €242,725 | €209,897 | -€32,829 | -13.5% |
| Amounts payable within one year | 42/48 | €242,725 | €209,897 | -€32,829 | -13.5% |
| Trade debts | 44 | €30,378 | €34,122 | +€3,744 | +12.3% |
| Suppliers | 440/4 | €30,378 | €34,122 | +€3,744 | +12.3% |
| Taxes, remuneration and social security | 45 | €12,577 | €41,414 | +€28,836 | +229% |
| Taxes | 450/3 | €314 | €1,666 | +€1,352 | +430% |
| Remuneration and social security | 454/9 | €12,263 | €39,747 | +€27,484 | +224% |
| Other amounts payable | 47/48 | €199,770 | €134,361 | -€65,409 | -32.7% |
| Remuneration, social security and pensions | 62 | €26,722 | €26,100 | -€622 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,573 | €25,331 | +€8,758 | +52.8% |
| Other operating charges | 640/8 | - | €2,931 | +€2,931 | |
| Gross operating margin | 9900 | €43,930 | €74,658 | +€30,728 | +69.9% |
| Operating profit (loss) | 9901 | €635 | €20,296 | +€19,661 | +3,099% |
| Financial income | 75/76B | €92 | €54 | -€38 | -41.1% |
| Recurring financial income | 75 | €39 | €54 | +€15 | +38.8% |
| Non-recurring financial income | 76B | €53 | - | -€53 | |
| Financial charges | 65/66B | €336 | €241 | -€95 | -28.3% |
| Recurring financial charges | 65 | €336 | €241 | -€95 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €391 | €20,109 | +€19,719 | +5,045% |
| Income taxes | 67/77 | - | €1,324 | +€1,324 | |
| Profit (loss) for the period | 9904 | €391 | €18,785 | +€18,394 | +4,706% |
| Profit (loss) for the period to be appropriated | 9905 | €391 | €18,785 | +€18,394 | +4,706% |
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 19 October 2026 via checked.be.