Mac Alba: 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.
What changed
Mac Alba
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€367,437
2024 · €343,012+€24,425
Equity
€15.0m
2024 · €14.9m+€112,435
Cash
€1.7m
2024 · €60,998+€1.6m
Balance sheet total
€15.1m
2024 · €15.0m+€170,202
Largest movements
Assets
- Cash +€1.6m
up €1.6m (+2669.3%), from €60,998 to €1.7m
mainly Current investments (+€1.5m) and Net result for the year (+€367,437)
- Current investments -€1.5m
down €1.5m (-28.0%), from €5.3m to €3.8m
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€61,509
down €61,509 (-14.1%), from €437,453 to €375,944
- Staff costs -€56,650
down €56,650 (-26.5%), from €213,377 to €156,727
- Taxes -€44,339
down €44,339 (-37.6%), from €117,887 to €73,548
- Financial income -€9,731
down €9,731 (-2.7%), from €357,650 to €347,919
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.
Result 2024
€343,012
Gross operating margin
-€61,509
Staff costs
+€56,650
Depreciation
-€2,256
Other operating charges
-€1,463
Financial income
-€9,731
Financial charges
-€1,605
Taxes
+€44,339
Result 2025
€367,437
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.
From operations
+€547,276
Investment
+€1.3m
Financing
-€255,002
Cash 2024
€60,998
From operations (derived)
+€547,276
Net result for the year
+€367,437
Depreciation
+€112,339
Receivables within one year
+€24,559
Deferred charges and accrued income
-€14,826
Trade debts
+€24,800
Tax, wage and social debts
-€5,399
Other debts
+€33,881
Accrued charges and deferred income
+€4,485
Investment (derived)
+€1.3m
Investment in fixed assets (net)
-€135,766
Current investments
+€1.5m
Financing
-€255,002
Contributions, distributions and other
-€255,002
Cash 2025
€1.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,970,945 | €15,141,147 | +€170,202 | +1.1% |
| Fixed assets | 21/28 | €9,332,496 | €9,355,923 | +€23,427 | +0.3% |
| Tangible fixed assets | 22/27 | €2,256,432 | €2,229,859 | -€26,573 | -1.2% |
| Land and buildings | 22 | €2,233,450 | €2,133,069 | -€100,381 | -4.5% |
| Furniture and vehicles | 24 | €13,982 | €87,790 | +€73,808 | +527.9% |
| Other tangible fixed assets | 26 | €9,000 | €9,000 | = | 0.0% |
| Financial fixed assets | 28 | €7,076,064 | €7,126,064 | +€50,000 | +0.7% |
| Current assets | 29/58 | €5,638,450 | €5,785,225 | +€146,775 | +2.6% |
| Amounts receivable within one year | 40/41 | €309,296 | €284,737 | -€24,559 | -7.9% |
| Trade receivables | 40 | €82,653 | €114,979 | +€32,326 | +39.1% |
| Other amounts receivable | 41 | €226,643 | €169,758 | -€56,885 | -25.1% |
| Current investments | 50/53 | €5,262,893 | €3,791,223 | -€1.5m | -28.0% |
| Cash at bank and in hand | 54/58 | €60,998 | €1,689,176 | +€1.6m | +2669.3% |
| Deferred charges and accrued income | 490/1 | €5,263 | €20,089 | +€14,826 | +281.7% |
| Total equity and liabilities | 10/49 | €14,970,945 | €15,141,147 | +€170,202 | +1.1% |
| Equity | 10/15 | €14,862,682 | €14,975,118 | +€112,435 | +0.8% |
| Contributions | 10/11 | €7,782,000 | €7,782,000 | = | 0.0% |
| Reserves | 13 | €7,080,682 | €7,193,118 | +€112,435 | +1.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €189,450 | €189,450 | = | 0.0% |
| Distributable reserves | 133 | €6,891,232 | €7,003,668 | +€112,435 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €108,263 | €166,030 | +€57,767 | +53.4% |
| Amounts payable within one year | 42/48 | €105,024 | €158,305 | +€53,281 | +50.7% |
| Trade debts | 44 | €6,931 | €31,731 | +€24,800 | +357.8% |
| Suppliers | 440/4 | €6,931 | €31,731 | +€24,800 | +357.8% |
| Taxes, remuneration and social security | 45 | €68,877 | €63,478 | -€5,399 | -7.8% |
| Taxes | 450/3 | €50,556 | €42,770 | -€7,787 | -15.4% |
| Remuneration and social security | 454/9 | €18,321 | €20,708 | +€2,387 | +13.0% |
| Other amounts payable | 47/48 | €29,215 | €63,096 | +€33,881 | +116.0% |
| Accrued charges and deferred income | 492/3 | €3,239 | €7,725 | +€4,485 | +138.5% |
| Non-recurring operating income | 76A | €0 | €4,545 | +€4,545 | |
| Remuneration, social security and pensions | 62 | €213,377 | €156,727 | -€56,650 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,084 | €112,339 | +€2,256 | +2.0% |
| Other operating charges | 640/8 | €10,201 | €11,664 | +€1,463 | +14.3% |
| Gross operating margin | 9900 | €437,453 | €375,944 | -€61,509 | -14.1% |
| Operating profit (loss) | 9901 | €103,792 | €95,214 | -€8,578 | -8.3% |
| Financial income | 75/76B | €357,650 | €347,919 | -€9,731 | -2.7% |
| Recurring financial income | 75 | €357,650 | €347,919 | -€9,731 | -2.7% |
| Financial charges | 65/66B | €543 | €2,148 | +€1,605 | +295.6% |
| Recurring financial charges | 65 | €543 | €2,148 | +€1,605 | +295.6% |
| Profit (loss) for the period before taxes | 9903 | €460,899 | €440,985 | -€19,914 | -4.3% |
| Income taxes | 67/77 | €117,887 | €73,548 | -€44,339 | -37.6% |
| Profit (loss) for the period | 9904 | €343,012 | €367,437 | +€24,425 | +7.1% |
| Transfer from tax-exempt reserves | 789 | €42,100 | €0 | -€42,100 | -100.0% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €0 | -€105,250 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €279,862 | €367,437 | +€87,575 | +31.3% |
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 7 October 2026 via checked.be.