MAC Consulting: 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 Consulting
Largest movements
- Cash +€96,574
up €96,574 (+198.2%), from €48,725 to €145,299
mainly Net result for the year (+€162,677) and Receivables within one year (+€50,846)
- Receivables within one year -€50,846
down €50,846 (-36.2%), from €140,414 to €89,568
- Deferred charges and accrued income -€9,978
down €9,978 (-83.2%), from €11,986 to €2,009
- Tangible fixed assets -€3,381
down €3,381 (-53.6%), from €6,305 to €2,924
- Other debts +€35,658
up €35,658 (+26.3%), from €135,492 to €171,150
- Reserves -€8,474
down €8,474 (-14.0%), from €60,331 to €51,857
- Tax, wage and social debts +€4,851
up €4,851 (+55.6%), from €8,727 to €13,578
- Purchases and services -€65,747
no longer reported in 2025 (was €65,747)
- Gross operating margin +€26,753
up €26,753 (+14.2%), from €189,050 to €215,803
- Depreciation -€6,409
down €6,409 (-57.7%), from €11,111 to €4,703
- Taxes +€5,764
up €5,764 (+13.7%), from €42,002 to €47,766
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.
Cash bridge derived
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 | €207,431 | €239,799 | +€32,368 | +15.6% |
| Fixed assets | 21/28 | €6,305 | €2,924 | -€3,381 | -53.6% |
| Tangible fixed assets | 22/27 | €6,305 | €2,924 | -€3,381 | -53.6% |
| Furniture and vehicles | 24 | €6,305 | €2,924 | -€3,381 | -53.6% |
| Current assets | 29/58 | €201,126 | €236,875 | +€35,750 | +17.8% |
| Amounts receivable within one year | 40/41 | €140,414 | €89,568 | -€50,846 | -36.2% |
| Other amounts receivable | 41 | €140,414 | €89,568 | -€50,846 | -36.2% |
| Cash at bank and in hand | 54/58 | €48,725 | €145,299 | +€96,574 | +198.2% |
| Deferred charges and accrued income | 490/1 | €11,986 | €2,009 | -€9,978 | -83.2% |
| Total equity and liabilities | 10/49 | €207,431 | €239,799 | +€32,368 | +15.6% |
| Equity | 10/15 | €62,331 | €53,857 | -€8,474 | -13.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,331 | €51,857 | -€8,474 | -14.0% |
| Distributable reserves | 133 | €60,331 | €51,857 | -€8,474 | -14.0% |
| Amounts payable | 17/49 | €145,100 | €185,942 | +€40,842 | +28.1% |
| Amounts payable within one year | 42/48 | €145,100 | €185,942 | +€40,842 | +28.1% |
| Trade debts | 44 | €881 | €1,213 | +€333 | +37.8% |
| Suppliers | 440/4 | €881 | €1,213 | +€333 | +37.8% |
| Taxes, remuneration and social security | 45 | €8,727 | €13,578 | +€4,851 | +55.6% |
| Taxes | 450/3 | €8,727 | €13,578 | +€4,851 | +55.6% |
| Other amounts payable | 47/48 | €135,492 | €171,150 | +€35,658 | +26.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,747 | - | -€65,747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,111 | €4,703 | -€6,409 | -57.7% |
| Other operating charges | 640/8 | €443 | €612 | +€169 | +38.0% |
| Gross operating margin | 9900 | €189,050 | €215,803 | +€26,753 | +14.2% |
| Operating profit (loss) | 9901 | €177,496 | €210,489 | +€32,993 | +18.6% |
| Financial charges | 65/66B | €2 | €47 | +€45 | +2454.9% |
| Recurring financial charges | 65 | €2 | €47 | +€45 | +2454.9% |
| Profit (loss) for the period before taxes | 9903 | €177,494 | €210,442 | +€32,948 | +18.6% |
| Income taxes | 67/77 | €42,002 | €47,766 | +€5,764 | +13.7% |
| Profit (loss) for the period | 9904 | €135,492 | €162,677 | +€27,185 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €135,492 | €162,677 | +€27,185 | +20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.