MAC BILLY'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 BILLY'S
Largest movements
- Cash +€10,645
up €10,645 (+365%), from €2,913 to €13,558
mainly Other debts (+€7,607) and Stocks and contracts (+€4,767)
- Stocks and contracts -€4,767
down €4,767 (-65.9%), from €7,235 to €2,469
- Tangible fixed assets -€3,088
down €3,088 (-29.3%), from €10,528 to €7,440
of which Furniture and vehicles: -€2,192
- Receivables within one year +€1,873
up €1,873 (+55.5%), from €3,376 to €5,248
- Deferred charges and accrued income +€577
up €577 (+42.2%), from €1,367 to €1,944
- Other debts +€7,607
up €7,607 (+14.3%), from €53,212 to €60,819
- Tax, wage and social debts -€3,817
down €3,817 (-50.1%), from €7,615 to €3,798
of which Remuneration and social security: -€5,151
- Profit (loss) carried forward +€3,547
up €3,547 (+6.1%), from -€58,399 to -€54,851
- Accrued charges and deferred income -€1,617
no longer reported in 2025 (was €1,617)
- Trade debts -€481
down €481 (-39.9%), from €1,206 to €724
- Gross operating margin +€16,773
up €16,773, from -€6,967 to €9,806
- Staff costs +€1,644
new in 2025: €1,644
- Other operating charges +€209
up €209 (+21.4%), from €974 to €1,182
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 | €25,919 | €31,159 | +€5,240 | +20.2% |
| Fixed assets | 21/28 | €11,028 | €7,940 | -€3,088 | -28.0% |
| Tangible fixed assets | 22/27 | €10,528 | €7,440 | -€3,088 | -29.3% |
| Furniture and vehicles | 24 | €6,089 | €3,897 | -€2,192 | -36.0% |
| Other tangible fixed assets | 26 | €4,439 | €3,543 | -€896 | -20.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €14,891 | €23,219 | +€8,328 | +55.9% |
| Stocks and contracts in progress | 3 | €7,235 | €2,469 | -€4,767 | -65.9% |
| Stocks | 30/36 | €7,235 | €2,469 | -€4,767 | -65.9% |
| Amounts receivable within one year | 40/41 | €3,376 | €5,248 | +€1,873 | +55.5% |
| Trade receivables | 40 | €3,376 | €5,248 | +€1,873 | +55.5% |
| Cash at bank and in hand | 54/58 | €2,913 | €13,558 | +€10,645 | +365% |
| Deferred charges and accrued income | 490/1 | €1,367 | €1,944 | +€577 | +42.2% |
| Total equity and liabilities | 10/49 | €25,919 | €31,159 | +€5,240 | +20.2% |
| Equity | 10/15 | -€37,939 | -€34,391 | +€3,547 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,399 | -€54,851 | +€3,547 | +6.1% |
| Amounts payable | 17/49 | €63,858 | €65,550 | +€1,693 | +2.7% |
| Amounts payable after more than one year | 17 | €209 | €209 | = | 0.0% |
| Other amounts payable | 178/9 | €209 | €209 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,032 | €65,341 | +€3,309 | +5.3% |
| Trade debts | 44 | €1,206 | €724 | -€481 | -39.9% |
| Suppliers | 440/4 | €1,206 | €724 | -€481 | -39.9% |
| Taxes, remuneration and social security | 45 | €7,615 | €3,798 | -€3,817 | -50.1% |
| Taxes | 450/3 | €1,406 | €2,740 | +€1,334 | +94.9% |
| Remuneration and social security | 454/9 | €6,209 | €1,058 | -€5,151 | -83.0% |
| Other amounts payable | 47/48 | €53,212 | €60,819 | +€7,607 | +14.3% |
| Accrued charges and deferred income | 492/3 | €1,617 | - | -€1,617 | |
| Remuneration, social security and pensions | 62 | - | €1,644 | +€1,644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,088 | €3,088 | = | 0.0% |
| Other operating charges | 640/8 | €974 | €1,182 | +€209 | +21.4% |
| Gross operating margin | 9900 | -€6,967 | €9,806 | +€16,773 | |
| Operating profit (loss) | 9901 | -€11,029 | €3,891 | +€14,920 | |
| Financial income | 75/76B | €5 | €6 | +€1 | +16.5% |
| Recurring financial income | 75 | €5 | €6 | +€1 | +16.5% |
| Financial charges | 65/66B | €139 | €208 | +€69 | +49.7% |
| Recurring financial charges | 65 | €139 | €208 | +€69 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,163 | €3,688 | +€14,851 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€11,302 | €3,547 | +€14,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,302 | €3,547 | +€14,850 |
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 26 October 2026 via checked.be.