CONSULTANCY & COACHING MAC LION: what changed
CONSULTANCY & COACHING MAC LION
Largest movements
- Cash -€25,934
down €25,934 (-72.9%), from €35,574 to €9,640
mainly Net result for the year (-€17,259) and Debts after one year (-€8,014)
- Receivables within one year +€2,304
up €2,304 (+287%), from €803 to €3,107
of which Other amounts receivable: +€2,425
- Tangible fixed assets -€1,512
down €1,512 (-2.6%), from €58,683 to €57,170
of which Land and buildings: -€1,303
- Profit (loss) carried forward -€17,259
down €17,259 (-146%), from -€11,791 to -€29,050
- Debts after one year -€8,014
down €8,014 (-33.1%), from €24,226 to €16,212
- Gross operating margin -€28,924
down €28,924, from €16,836 to -€12,088
- Depreciation -€13,978
down €13,978 (-90.2%), from €15,490 to €1,512
- Taxes -€7,834
down €7,834 (-88.7%), from €8,828 to €994
- Staff costs -€1,120
down €1,120 (-58.3%), from €1,920 to €800
- Financial charges -€282
down €282 (-19.8%), from €1,424 to €1,142
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,059 | €69,917 | -€25,142 | -26.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €58,683 | €57,170 | -€1,512 | -2.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €58,683 | €57,170 | -€1,512 | -2.6% |
| Land and buildings | 22 | €5,333 | €4,029 | -€1,303 | -24.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €53,350 | €53,141 | -€209 | -0.4% |
| Current assets | 29/58 | €36,377 | €12,747 | -€23,630 | -65.0% |
| Amounts receivable within one year | 40/41 | €803 | €3,107 | +€2,304 | +287% |
| Trade receivables | 40 | €484 | €363 | -€121 | -25.0% |
| Other amounts receivable | 41 | €319 | €2,744 | +€2,425 | +761% |
| Cash at bank and in hand | 54/58 | €35,574 | €9,640 | -€25,934 | -72.9% |
| Total equity and liabilities | 10/49 | €95,059 | €69,917 | -€25,142 | -26.4% |
| Equity | 10/15 | €62,009 | €44,750 | -€17,259 | -27.8% |
| Reserves | 13 | €73,800 | €73,800 | = | 0.0% |
| Distributable reserves | 133 | €73,800 | €73,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,791 | -€29,050 | -€17,259 | -146% |
| Amounts payable | 17/49 | €33,050 | €25,167 | -€7,883 | -23.9% |
| Amounts payable after more than one year | 17 | €24,226 | €16,212 | -€8,014 | -33.1% |
| Financial debts | 170/4 | €24,226 | €16,212 | -€8,014 | -33.1% |
| Amounts payable within one year | 42/48 | €8,825 | €8,955 | +€131 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €7,723 | €8,014 | +€291 | +3.8% |
| Trade debts | 44 | €1,101 | €941 | -€160 | -14.5% |
| Suppliers | 440/4 | €1,101 | €941 | -€160 | -14.5% |
| Remuneration, social security and pensions | 62 | €1,920 | €800 | -€1,120 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,490 | €1,512 | -€13,978 | -90.2% |
| Other operating charges | 640/8 | €966 | €724 | -€242 | -25.0% |
| Gross operating margin | 9900 | €16,836 | -€12,088 | -€28,924 | |
| Operating profit (loss) | 9901 | -€1,540 | -€15,124 | -€13,584 | -882% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,424 | €1,142 | -€282 | -19.8% |
| Recurring financial charges | 65 | €1,424 | €1,142 | -€282 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,963 | -€16,265 | -€13,302 | -449% |
| Income taxes | 67/77 | €8,828 | €994 | -€7,834 | -88.7% |
| Profit (loss) for the period | 9904 | -€11,791 | -€17,259 | -€5,468 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,791 | -€17,259 | -€5,468 | -46.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.