MAC Automotive: 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 Automotive
Largest movements
- Stocks and contracts +€572,411
up €572,411 (+84.8%), from €674,992 to €1.2m
- Cash -€176,395
down €176,395 (-10.4%), from €1.7m to €1.5m
mainly Stocks and contracts (-€572,411) and Tax, wage and social debts (-€41,000)
- Reserves +€526,698
up €526,698 (+54.8%), from €960,806 to €1.5m
- Tax, wage and social debts -€41,000
down €41,000 (-7.3%), from €562,993 to €521,994
of which Taxes: -€45,248
- Trade debts -€34,205
down €34,205 (-10.2%), from €336,306 to €302,100
- Advances received -€30,174
down €30,174 (-62.2%), from €48,500 to €18,326
- Gross operating margin -€24,377
down €24,377 (-2.9%), from €829,587 to €805,210
- Taxes -€14,878
down €14,878 (-5.7%), from €260,090 to €245,212
- Staff costs +€13,842
new in 2025: €13,842
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 | €2,413,310 | €2,835,262 | +€421,952 | +17.5% |
| Fixed assets | 21/28 | €34,036 | €49,542 | +€15,506 | +45.6% |
| Tangible fixed assets | 22/27 | €34,036 | €46,227 | +€12,191 | +35.8% |
| Plant, machinery and equipment | 23 | €10,770 | €7,750 | -€3,020 | -28.0% |
| Furniture and vehicles | 24 | €7,477 | €16,861 | +€9,385 | +126% |
| Other tangible fixed assets | 26 | €15,790 | €21,616 | +€5,826 | +36.9% |
| Financial fixed assets | 28 | - | €3,316 | +€3,316 | |
| Current assets | 29/58 | €2,379,274 | €2,785,720 | +€406,446 | +17.1% |
| Stocks and contracts in progress | 3 | €674,992 | €1,247,403 | +€572,411 | +84.8% |
| Stocks | 30/36 | €674,992 | €1,247,403 | +€572,411 | +84.8% |
| Amounts receivable within one year | 40/41 | €843 | €5,569 | +€4,726 | +561% |
| Trade receivables | 40 | €843 | €4,251 | +€3,409 | +404% |
| Other amounts receivable | 41 | €0 | €1,318 | +€1,318 | |
| Cash at bank and in hand | 54/58 | €1,697,921 | €1,521,526 | -€176,395 | -10.4% |
| Deferred charges and accrued income | 490/1 | €5,518 | €11,222 | +€5,704 | +103% |
| Total equity and liabilities | 10/49 | €2,413,310 | €2,835,262 | +€421,952 | +17.5% |
| Equity | 10/15 | €1,010,806 | €1,537,504 | +€526,698 | +52.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €960,806 | €1,487,504 | +€526,698 | +54.8% |
| Distributable reserves | 133 | €960,806 | €1,487,504 | +€526,698 | +54.8% |
| Amounts payable | 17/49 | €1,402,504 | €1,297,758 | -€104,746 | -7.5% |
| Amounts payable within one year | 42/48 | €1,384,540 | €1,295,030 | -€89,511 | -6.5% |
| Trade debts | 44 | €336,306 | €302,100 | -€34,205 | -10.2% |
| Suppliers | 440/4 | €336,306 | €302,100 | -€34,205 | -10.2% |
| Advances received on contracts in progress | 46 | €48,500 | €18,326 | -€30,174 | -62.2% |
| Taxes, remuneration and social security | 45 | €562,993 | €521,994 | -€41,000 | -7.3% |
| Taxes | 450/3 | €562,993 | €517,746 | -€45,248 | -8.0% |
| Remuneration and social security | 454/9 | - | €4,248 | +€4,248 | |
| Other amounts payable | 47/48 | €436,741 | €452,609 | +€15,868 | +3.6% |
| Accrued charges and deferred income | 492/3 | €17,964 | €2,728 | -€15,236 | -84.8% |
| Remuneration, social security and pensions | 62 | - | €13,842 | +€13,842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,368 | €12,944 | +€2,576 | +24.8% |
| Other operating charges | 640/8 | €1,662 | €5,623 | +€3,960 | +238% |
| Gross operating margin | 9900 | €829,587 | €805,210 | -€24,377 | -2.9% |
| Operating profit (loss) | 9901 | €817,556 | €772,801 | -€44,755 | -5.5% |
| Financial income | 75/76B | €5,695 | €910 | -€4,786 | -84.0% |
| Recurring financial income | 75 | €5,695 | €910 | -€4,786 | -84.0% |
| Financial charges | 65/66B | €1,707 | €1,802 | +€95 | +5.5% |
| Recurring financial charges | 65 | €1,707 | €1,802 | +€95 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €821,544 | €771,909 | -€49,635 | -6.0% |
| Income taxes | 67/77 | €260,090 | €245,212 | -€14,878 | -5.7% |
| Profit (loss) for the period | 9904 | €561,455 | €526,698 | -€34,757 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €561,455 | €526,698 | -€34,757 | -6.2% |
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.