MAC ALLISTER'S: 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.
MAC ALLISTER'S
Largest movements
- Cash +€4,556
up €4,556 (+592%), from €770 to €5,327
mainly Trade debts (+€1,625) and Net result for the year (+€1,610)
- Deferred charges and accrued income -€605
no longer reported in 2025 (was €605)
- Tangible fixed assets -€265
no longer reported in 2025 (was €265)
- Receivables within one year +€237
up €237 (+1.5%), from €16,234 to €16,472
of which Other amounts receivable: +€936
- Trade debts +€1,625
up €1,625 (+356%), from €457 to €2,082
- Profit (loss) carried forward +€1,610
up €1,610 (+8.0%), from -€20,124 to -€18,514
- Tax, wage and social debts +€688
up €688 (+244%), from €282 to €971
- Gross operating margin -€2,361
down €2,361 (-42.8%), from €5,520 to €3,159
- Taxes +€232
up €232 (+350%), from €66 to €299
- Financial charges +€60
up €60 (+42.0%), from €143 to €203
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 | €17,875 | €21,798 | +€3,924 | +22.0% |
| Fixed assets | 21/28 | €265 | - | -€265 | |
| Tangible fixed assets | 22/27 | €265 | - | -€265 | |
| Furniture and vehicles | 24 | €265 | - | -€265 | |
| Current assets | 29/58 | €17,609 | €21,798 | +€4,189 | +23.8% |
| Amounts receivable within one year | 40/41 | €16,234 | €16,472 | +€237 | +1.5% |
| Trade receivables | 40 | €699 | - | -€699 | |
| Other amounts receivable | 41 | €15,536 | €16,472 | +€936 | +6.0% |
| Cash at bank and in hand | 54/58 | €770 | €5,327 | +€4,556 | +592% |
| Deferred charges and accrued income | 490/1 | €605 | - | -€605 | |
| Total equity and liabilities | 10/49 | €17,875 | €21,798 | +€3,924 | +22.0% |
| Equity | 10/15 | €17,136 | €18,746 | +€1,610 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,860 | €24,860 | = | 0.0% |
| Distributable reserves | 133 | €24,860 | €24,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,124 | -€18,514 | +€1,610 | +8.0% |
| Amounts payable | 17/49 | €739 | €3,052 | +€2,314 | +313% |
| Amounts payable within one year | 42/48 | €739 | €3,052 | +€2,314 | +313% |
| Trade debts | 44 | €457 | €2,082 | +€1,625 | +356% |
| Suppliers | 440/4 | €457 | €2,082 | +€1,625 | +356% |
| Taxes, remuneration and social security | 45 | €282 | €971 | +€688 | +244% |
| Taxes | 450/3 | €282 | €971 | +€688 | +244% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €265 | -€8 | -3.0% |
| Other operating charges | 640/8 | €741 | €782 | +€41 | +5.5% |
| Gross operating margin | 9900 | €5,520 | €3,159 | -€2,361 | -42.8% |
| Operating profit (loss) | 9901 | €4,505 | €2,111 | -€2,394 | -53.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €143 | €203 | +€60 | +42.0% |
| Recurring financial charges | 65 | €143 | €203 | +€60 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | €4,362 | €1,908 | -€2,454 | -56.2% |
| Income taxes | 67/77 | €66 | €299 | +€232 | +350% |
| Profit (loss) for the period | 9904 | €4,296 | €1,610 | -€2,686 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,296 | €1,610 | -€2,686 | -62.5% |
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 23 October 2026 via checked.be.