B MACKEN ARCHITECT: 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.
B MACKEN ARCHITECT
Largest movements
- Cash -€6,815
down €6,815 (-93.5%), from €7,286 to €471
mainly Other debts (-€8,575) and Receivables within one year (-€5,517)
- Receivables within one year +€5,517
up €5,517 (+228%), from €2,425 to €7,942
of which Other amounts receivable: +€3,173
- Intangible fixed assets -€5,000
down €5,000 (-57.1%), from €8,750 to €3,750
- Tangible fixed assets -€1,167
down €1,167 (-21.4%), from €5,455 to €4,287
of which Plant, machinery and equipment: -€1,435
- Deferred charges and accrued income +€1,146
up €1,146 (+212%), from €542 to €1,688
- Other debts -€8,575
down €8,575 (-100%), from €8,575 to €0
- Profit (loss) carried forward +€8,393
up €8,393 (+36.9%), from -€22,758 to -€14,365
- Tax, wage and social debts -€4,356
down €4,356 (-39.5%), from €11,035 to €6,679
- Trade debts -€2,189
down €2,189 (-26.9%), from €8,129 to €5,940
- Short-term financial debts +€408
new in 2025: €408
- Gross operating margin +€34,062
up €34,062, from -€13,439 to €20,623
- Taxes +€1,743
up €1,743, from €0 to €1,743
- Other operating charges +€655
up €655 (+49.3%), from €1,330 to €1,986
- Depreciation +€553
up €553 (+8.1%), from €6,865 to €7,418
- Staff costs +€292
up €292 (+97.9%), from €298 to €590
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,458 | €18,138 | -€6,319 | -25.8% |
| Fixed assets | 21/28 | €14,205 | €8,037 | -€6,167 | -43.4% |
| Intangible fixed assets | 21 | €8,750 | €3,750 | -€5,000 | -57.1% |
| Tangible fixed assets | 22/27 | €5,455 | €4,287 | -€1,167 | -21.4% |
| Plant, machinery and equipment | 23 | €2,721 | €1,286 | -€1,435 | -52.7% |
| Furniture and vehicles | 24 | €2,734 | €3,001 | +€267 | +9.8% |
| Current assets | 29/58 | €10,253 | €10,101 | -€152 | -1.5% |
| Amounts receivable within one year | 40/41 | €2,425 | €7,942 | +€5,517 | +228% |
| Trade receivables | 40 | €2,273 | €4,617 | +€2,344 | +103% |
| Other amounts receivable | 41 | €152 | €3,325 | +€3,173 | +2,089% |
| Cash at bank and in hand | 54/58 | €7,286 | €471 | -€6,815 | -93.5% |
| Deferred charges and accrued income | 490/1 | €542 | €1,688 | +€1,146 | +212% |
| Total equity and liabilities | 10/49 | €24,458 | €18,138 | -€6,319 | -25.8% |
| Equity | 10/15 | -€3,281 | €5,111 | +€8,393 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,276 | €13,276 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,416 | €11,416 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,758 | -€14,365 | +€8,393 | +36.9% |
| Amounts payable | 17/49 | €27,739 | €13,027 | -€14,712 | -53.0% |
| Amounts payable within one year | 42/48 | €27,739 | €13,027 | -€14,712 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €408 | +€408 | |
| Credit institutions | 430/8 | - | €408 | +€408 | |
| Trade debts | 44 | €8,129 | €5,940 | -€2,189 | -26.9% |
| Suppliers | 440/4 | €8,129 | €5,940 | -€2,189 | -26.9% |
| Taxes, remuneration and social security | 45 | €11,035 | €6,679 | -€4,356 | -39.5% |
| Taxes | 450/3 | €11,035 | €6,679 | -€4,356 | -39.5% |
| Other amounts payable | 47/48 | €8,575 | €0 | -€8,575 | -100% |
| Remuneration, social security and pensions | 62 | €298 | €590 | +€292 | +97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,865 | €7,418 | +€553 | +8.1% |
| Other operating charges | 640/8 | €1,330 | €1,986 | +€655 | +49.3% |
| Gross operating margin | 9900 | -€13,439 | €20,623 | +€34,062 | |
| Operating profit (loss) | 9901 | -€21,933 | €10,629 | +€32,562 | |
| Financial income | 75/76B | €4 | €124 | +€120 | +3,342% |
| Recurring financial income | 75 | €4 | €124 | +€120 | +3,342% |
| Financial charges | 65/66B | €829 | €618 | -€211 | -25.5% |
| Recurring financial charges | 65 | €829 | €618 | -€211 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,758 | €10,135 | +€32,893 | |
| Income taxes | 67/77 | €0 | €1,743 | +€1,743 | |
| Profit (loss) for the period | 9904 | -€22,758 | €8,393 | +€31,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,758 | €8,393 | +€31,150 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.