BE MACARONS: 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.
BE MACARONS
Largest movements
- Receivables within one year -€43,563
down €43,563 (-88.3%), from €49,344 to €5,781
of which Trade receivables: -€23,000
- Cash +€6,495
up €6,495 (+75.7%), from €8,580 to €15,074
mainly Receivables within one year (+€43,563) and Tax, wage and social debts (+€4,331)
- Tangible fixed assets -€3,333
down €3,333 (-85.4%), from €3,903 to €570
of which Other tangible fixed assets: -€2,250
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Trade debts -€12,039
down €12,039 (-52.7%), from €22,864 to €10,826
- Profit (loss) carried forward -€7,288
down €7,288, from €2,363 to -€4,925
- Tax, wage and social debts +€4,331
up €4,331 (+104.7%), from €4,137 to €8,467
- Taxes +€4,124
up €4,124, from -€3,678 to €446
- Financial charges -€956
down €956 (-46.6%), from €2,054 to €1,098
- Gross operating margin -€576
down €576 (-83.7%), from -€688 to -€1,264
- Depreciation -€534
down €534 (-13.8%), from €3,867 to €3,333
- Other operating charges +€466
up €466 (+68.4%), from €682 to €1,148
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.
Cash bridge derived
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 | €62,424 | €22,428 | -€39,996 | -64.1% |
| Fixed assets | 21/28 | €3,903 | €775 | -€3,128 | -80.1% |
| Tangible fixed assets | 22/27 | €3,903 | €570 | -€3,333 | -85.4% |
| Plant, machinery and equipment | 23 | €154 | - | -€154 | |
| Furniture and vehicles | 24 | €1,500 | €570 | -€930 | -62.0% |
| Other tangible fixed assets | 26 | €2,250 | - | -€2,250 | |
| Financial fixed assets | 28 | - | €205 | +€205 | |
| Current assets | 29/58 | €58,520 | €21,653 | -€36,868 | -63.0% |
| Amounts receivable within one year | 40/41 | €49,344 | €5,781 | -€43,563 | -88.3% |
| Trade receivables | 40 | €25,324 | €2,324 | -€23,000 | -90.8% |
| Other amounts receivable | 41 | €24,020 | €3,457 | -€20,563 | -85.6% |
| Cash at bank and in hand | 54/58 | €8,580 | €15,074 | +€6,495 | +75.7% |
| Deferred charges and accrued income | 490/1 | €597 | €797 | +€201 | +33.6% |
| Total equity and liabilities | 10/49 | €62,424 | €22,428 | -€39,996 | -64.1% |
| Equity | 10/15 | €10,423 | €3,135 | -€7,288 | -69.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €2,363 | -€4,925 | -€7,288 | |
| Amounts payable | 17/49 | €52,001 | €19,293 | -€32,708 | -62.9% |
| Amounts payable within one year | 42/48 | €52,001 | €19,293 | -€32,708 | -62.9% |
| Trade debts | 44 | €22,864 | €10,826 | -€12,039 | -52.7% |
| Suppliers | 440/4 | €22,864 | €10,826 | -€12,039 | -52.7% |
| Taxes, remuneration and social security | 45 | €4,137 | €8,467 | +€4,331 | +104.7% |
| Taxes | 450/3 | €4,137 | €8,467 | +€4,331 | +104.7% |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,867 | €3,333 | -€534 | -13.8% |
| Other operating charges | 640/8 | €682 | €1,148 | +€466 | +68.4% |
| Gross operating margin | 9900 | -€688 | -€1,264 | -€576 | -83.7% |
| Operating profit (loss) | 9901 | -€5,237 | -€5,745 | -€508 | -9.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,054 | €1,098 | -€956 | -46.6% |
| Recurring financial charges | 65 | €2,054 | €1,098 | -€956 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,290 | -€6,842 | +€448 | +6.2% |
| Income taxes | 67/77 | -€3,678 | €446 | +€4,124 | |
| Profit (loss) for the period | 9904 | -€3,612 | -€7,288 | -€3,676 | -101.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,612 | -€7,288 | -€3,676 | -101.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.