Mac Consulting: 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 Consulting
Largest movements
- Current investments -€144,546
down €144,546 (-80.8%), from €178,973 to €34,427
- Cash +€59,723
up €59,723 (+140%), from €42,525 to €102,249
mainly Current investments (+€144,546) and Net result for the year (+€56,175)
- Reserves -€50,588
down €50,588 (-30.2%), from €167,715 to €117,127
- Profit (loss) carried forward -€33,825
down €33,825 (-86.9%), from €38,902 to €5,078
- Other debts -€3,000
down €3,000 (-78.7%), from €3,814 to €814
- Tax, wage and social debts +€2,908
up €2,908 (+26.1%), from €11,130 to €14,038
of which Remuneration and social security: +€1,978
- Trade debts +€2,864
up €2,864 (+55.6%), from €5,150 to €8,014
- Gross operating margin -€7,864
down €7,864 (-9.3%), from €84,480 to €76,616
- Financial income -€961
down €961 (-93.8%), from €1,024 to €63
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 | €245,311 | €163,670 | -€81,641 | -33.3% |
| Fixed assets | 21/28 | €2,925 | €4,335 | +€1,410 | +48.2% |
| Tangible fixed assets | 22/27 | €2,925 | €4,335 | +€1,410 | +48.2% |
| Plant, machinery and equipment | 23 | - | €2,256 | +€2,256 | |
| Furniture and vehicles | 24 | €2,925 | €2,079 | -€846 | -28.9% |
| Current assets | 29/58 | €242,386 | €159,335 | -€83,051 | -34.3% |
| Amounts receivable within one year | 40/41 | €18,823 | €20,811 | +€1,988 | +10.6% |
| Trade receivables | 40 | €16,721 | €18,139 | +€1,418 | +8.5% |
| Other amounts receivable | 41 | €2,102 | €2,672 | +€570 | +27.1% |
| Current investments | 50/53 | €178,973 | €34,427 | -€144,546 | -80.8% |
| Cash at bank and in hand | 54/58 | €42,525 | €102,249 | +€59,723 | +140% |
| Deferred charges and accrued income | 490/1 | €2,065 | €1,849 | -€216 | -10.5% |
| Total equity and liabilities | 10/49 | €245,311 | €163,670 | -€81,641 | -33.3% |
| Equity | 10/15 | €225,218 | €140,804 | -€84,413 | -37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,715 | €117,127 | -€50,588 | -30.2% |
| Distributable reserves | 133 | €167,715 | €117,127 | -€50,588 | -30.2% |
| Profit (loss) carried forward | 14 | €38,902 | €5,078 | -€33,825 | -86.9% |
| Amounts payable | 17/49 | €20,094 | €22,866 | +€2,772 | +13.8% |
| Amounts payable within one year | 42/48 | €20,094 | €22,866 | +€2,772 | +13.8% |
| Trade debts | 44 | €5,150 | €8,014 | +€2,864 | +55.6% |
| Suppliers | 440/4 | €5,150 | €8,014 | +€2,864 | +55.6% |
| Taxes, remuneration and social security | 45 | €11,130 | €14,038 | +€2,908 | +26.1% |
| Taxes | 450/3 | €9,152 | €10,082 | +€930 | +10.2% |
| Remuneration and social security | 454/9 | €1,978 | €3,956 | +€1,978 | +100% |
| Other amounts payable | 47/48 | €3,814 | €814 | -€3,000 | -78.7% |
| Non-recurring operating income | 76A | - | €11,200 | +€11,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €1,119 | -€34 | -3.0% |
| Other operating charges | 640/8 | €678 | €1,391 | +€713 | +105% |
| Gross operating margin | 9900 | €84,480 | €76,616 | -€7,864 | -9.3% |
| Operating profit (loss) | 9901 | €82,648 | €74,106 | -€8,542 | -10.3% |
| Financial income | 75/76B | €1,024 | €63 | -€961 | -93.8% |
| Recurring financial income | 75 | €1,024 | €63 | -€961 | -93.8% |
| Financial charges | 65/66B | €1,077 | €629 | -€448 | -41.6% |
| Recurring financial charges | 65 | €1,077 | €629 | -€448 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €82,595 | €73,540 | -€9,055 | -11.0% |
| Income taxes | 67/77 | €17,906 | €17,365 | -€541 | -3.0% |
| Profit (loss) for the period | 9904 | €64,689 | €56,175 | -€8,514 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €64,689 | €56,175 | -€8,514 | -13.2% |
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 19 October 2026 via checked.be.