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 -€13,957
down €13,957 (-19.4%), from €71,998 to €58,042
mainly Net result for the year (-€29,291) and Short-term financial debts (-€2,260)
- Receivables within one year -€12,119
down €12,119 (-59.0%), from €20,543 to €8,424
of which Trade receivables: -€19,315
- Reserves -€27,366
down €27,366 (-44.9%), from €60,901 to €33,535
- Other debts +€3,120
up €3,120 (+14.0%), from €22,311 to €25,430
- Trade debts +€2,532
up €2,532 (+218.9%), from €1,157 to €3,689
- Short-term financial debts -€2,260
down €2,260 (-100.0%), from €2,260 to €0
- Profit (loss) carried forward -€1,925
new in 2025: -€1,925
- Gross operating margin -€41,042
down €41,042, from €18,828 to -€22,213
- Taxes -€4,484
down €4,484 (-93.6%), from €4,793 to €309
- Financial charges +€918
up €918 (+24.1%), from €3,813 to €4,731
- Other operating charges +€223
up €223 (+18.6%), from €1,197 to €1,420
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 | €100,409 | €73,522 | -€26,887 | -26.8% |
| Fixed assets | 21/28 | €4,273 | €3,654 | -€619 | -14.5% |
| Tangible fixed assets | 22/27 | €4,273 | €3,654 | -€619 | -14.5% |
| Furniture and vehicles | 24 | €2,674 | €2,055 | -€619 | -23.1% |
| Other tangible fixed assets | 26 | €1,599 | €1,599 | = | 0.0% |
| Current assets | 29/58 | €96,136 | €69,867 | -€26,269 | -27.3% |
| Amounts receivable within one year | 40/41 | €20,543 | €8,424 | -€12,119 | -59.0% |
| Trade receivables | 40 | €19,315 | €0 | -€19,315 | -100.0% |
| Other amounts receivable | 41 | €1,228 | €8,424 | +€7,196 | +585.9% |
| Cash at bank and in hand | 54/58 | €71,998 | €58,042 | -€13,957 | -19.4% |
| Deferred charges and accrued income | 490/1 | €3,595 | €3,402 | -€193 | -5.4% |
| Total equity and liabilities | 10/49 | €100,409 | €73,522 | -€26,887 | -26.8% |
| Equity | 10/15 | €65,901 | €36,609 | -€29,291 | -44.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,901 | €33,535 | -€27,366 | -44.9% |
| Distributable reserves | 133 | €60,901 | €33,535 | -€27,366 | -44.9% |
| Profit (loss) carried forward | 14 | - | -€1,925 | -€1,925 | |
| Amounts payable | 17/49 | €34,509 | €36,913 | +€2,404 | +7.0% |
| Amounts payable within one year | 42/48 | €34,509 | €36,913 | +€2,404 | +7.0% |
| Financial debts | 43 | €2,260 | €0 | -€2,260 | -100.0% |
| Credit institutions | 430/8 | €2,260 | €0 | -€2,260 | -100.0% |
| Trade debts | 44 | €1,157 | €3,689 | +€2,532 | +218.9% |
| Suppliers | 440/4 | €1,157 | €3,689 | +€2,532 | +218.9% |
| Taxes, remuneration and social security | 45 | €8,781 | €7,793 | -€988 | -11.2% |
| Taxes | 450/3 | €8,781 | €7,793 | -€988 | -11.2% |
| Other amounts payable | 47/48 | €22,311 | €25,430 | +€3,120 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €619 | +€200 | +47.8% |
| Other operating charges | 640/8 | €1,197 | €1,420 | +€223 | +18.6% |
| Gross operating margin | 9900 | €18,828 | -€22,213 | -€41,042 | |
| Operating profit (loss) | 9901 | €17,213 | -€24,252 | -€41,465 | |
| Financial income | 75/76B | €49 | €0 | -€49 | -100.0% |
| Recurring financial income | 75 | €49 | €0 | -€49 | -100.0% |
| Financial charges | 65/66B | €3,813 | €4,731 | +€918 | +24.1% |
| Recurring financial charges | 65 | €3,813 | €4,731 | +€918 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €13,449 | -€28,982 | -€42,432 | |
| Income taxes | 67/77 | €4,793 | €309 | -€4,484 | -93.6% |
| Profit (loss) for the period | 9904 | €8,656 | -€29,291 | -€37,948 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,656 | -€29,291 | -€37,948 |
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.