MAC COFFEE: 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.
MAC COFFEE
Largest movements
- Cash +€9,624
up €9,624 (+34.7%), from €27,734 to €37,357
mainly Receivables within one year (+€3,077) and Tax, wage and social debts (+€2,329)
- Receivables within one year -€3,077
down €3,077 (-47.0%), from €6,539 to €3,463
- Deferred charges and accrued income -€1,241
no longer reported in 2024 (was €1,241)
- Stocks and contracts -€450
down €450 (-23.7%), from €1,900 to €1,450
- Tax, wage and social debts +€2,329
up €2,329 (+22.2%), from €10,514 to €12,843
of which Taxes: +€1,882
- Profit (loss) carried forward +€1,596
up €1,596 (+6.3%), from €25,215 to €26,810
- Trade debts +€931
new in 2024: €931
- Turnover -€39,132
down €39,132 (-27.7%), from €141,514 to €102,381
- Gross operating margin -€20,444
down €20,444 (-38.1%), from €53,707 to €33,263
- Purchases and services -€18,689
down €18,689 (-21.3%), from €87,806 to €69,118
- Other operating charges -€10,085
down €10,085 (-82.5%), from €12,232 to €2,147
- Staff costs -€5,892
down €5,892 (-18.1%), from €32,595 to €26,703
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,414 | €42,270 | +€4,856 | +13.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €37,414 | €42,270 | +€4,856 | +13.0% |
| Stocks and contracts in progress | 3 | €1,900 | €1,450 | -€450 | -23.7% |
| Stocks | 30/36 | €1,900 | €1,450 | -€450 | -23.7% |
| Amounts receivable within one year | 40/41 | €6,539 | €3,463 | -€3,077 | -47.0% |
| Other amounts receivable | 41 | €6,539 | €3,463 | -€3,077 | -47.0% |
| Cash at bank and in hand | 54/58 | €27,734 | €37,357 | +€9,624 | +34.7% |
| Deferred charges and accrued income | 490/1 | €1,241 | - | -€1,241 | |
| Total equity and liabilities | 10/49 | €37,414 | €42,270 | +€4,856 | +13.0% |
| Equity | 10/15 | €26,900 | €28,496 | +€1,596 | +5.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €686 | €686 | = | 0.0% |
| Non-distributable reserves | 130/1 | €686 | €686 | = | 0.0% |
| Reserves not available under the articles | 1311 | €686 | €686 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,215 | €26,810 | +€1,596 | +6.3% |
| Amounts payable | 17/49 | €10,514 | €13,774 | +€3,260 | +31.0% |
| Amounts payable within one year | 42/48 | €10,514 | €13,774 | +€3,260 | +31.0% |
| Trade debts | 44 | - | €931 | +€931 | |
| Suppliers | 440/4 | - | €931 | +€931 | |
| Taxes, remuneration and social security | 45 | €10,514 | €12,843 | +€2,329 | +22.2% |
| Taxes | 450/3 | €4,224 | €6,106 | +€1,882 | +44.6% |
| Remuneration and social security | 454/9 | €6,290 | €6,737 | +€447 | +7.1% |
| Turnover | 70 | €141,514 | €102,381 | -€39,132 | -27.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,806 | €69,118 | -€18,689 | -21.3% |
| Remuneration, social security and pensions | 62 | €32,595 | €26,703 | -€5,892 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,263 | - | -€1,263 | |
| Other operating charges | 640/8 | €12,232 | €2,147 | -€10,085 | -82.5% |
| Gross operating margin | 9900 | €53,707 | €33,263 | -€20,444 | -38.1% |
| Operating profit (loss) | 9901 | €7,618 | €4,413 | -€3,204 | -42.1% |
| Financial charges | 65/66B | €221 | €240 | +€19 | +8.7% |
| Recurring financial charges | 65 | €221 | €240 | +€19 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €7,397 | €4,173 | -€3,223 | -43.6% |
| Income taxes | 67/77 | - | €2,578 | +€2,578 | |
| Profit (loss) for the period | 9904 | €7,397 | €1,596 | -€5,801 | -78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,397 | €1,596 | -€5,801 | -78.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.