Mac Lucky: 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 Lucky
Largest movements
- Cash +€5,470
up €5,470 (+47.2%), from €11,588 to €17,058
mainly Net result for the year (+€17,373) and Depreciation (+€11,966)
- Tangible fixed assets -€5,113
down €5,113 (-27.6%), from €18,494 to €13,381
of which Plant, machinery and equipment: -€3,821
- Receivables within one year +€2,125
up €2,125 (+7.8%), from €27,351 to €29,476
of which Trade receivables: +€4,277
- Intangible fixed assets -€1,142
down €1,142 (-36.3%), from €3,146 to €2,004
- Other debts +€6,923
up €6,923 (+10.9%), from €63,288 to €70,211
- Debts after one year -€6,805
no longer reported in 2025 (was €6,805)
- Short-term financial debts -€3,305
no longer reported in 2025 (was €3,305)
- Reserves +€3,000
up €3,000 (+27.3%), from €11,000 to €14,000
- Gross operating margin +€10,586
up €10,586 (+43.1%), from €24,582 to €35,168
- Staff costs -€4,804
down €4,804 (-93.0%), from €5,165 to €361
- Taxes +€1,929
up €1,929 (+265.3%), from €727 to €2,656
- Depreciation +€932
up €932 (+8.4%), from €11,034 to €11,966
- Financial income -€450
down €450 (-60.2%), from €748 to €298
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 | €99,584 | €100,468 | +€884 | +0.9% |
| Fixed assets | 21/28 | €23,005 | €16,750 | -€6,255 | -27.2% |
| Intangible fixed assets | 21 | €3,146 | €2,004 | -€1,142 | -36.3% |
| Tangible fixed assets | 22/27 | €18,494 | €13,381 | -€5,113 | -27.6% |
| Plant, machinery and equipment | 23 | €10,285 | €6,464 | -€3,821 | -37.2% |
| Furniture and vehicles | 24 | €3,081 | €4,280 | +€1,199 | +38.9% |
| Other tangible fixed assets | 26 | €5,128 | €2,637 | -€2,491 | -48.6% |
| Financial fixed assets | 28 | €1,365 | €1,365 | = | 0.0% |
| Current assets | 29/58 | €76,579 | €83,718 | +€7,139 | +9.3% |
| Stocks and contracts in progress | 3 | €35,888 | €35,954 | +€66 | +0.2% |
| Stocks | 30/36 | €35,888 | €35,954 | +€66 | +0.2% |
| Amounts receivable within one year | 40/41 | €27,351 | €29,476 | +€2,125 | +7.8% |
| Trade receivables | 40 | €14,582 | €18,859 | +€4,277 | +29.3% |
| Other amounts receivable | 41 | €12,769 | €10,617 | -€2,152 | -16.9% |
| Cash at bank and in hand | 54/58 | €11,588 | €17,058 | +€5,470 | +47.2% |
| Deferred charges and accrued income | 490/1 | €1,752 | €1,230 | -€522 | -29.8% |
| Total equity and liabilities | 10/49 | €99,584 | €100,468 | +€884 | +0.9% |
| Equity | 10/15 | €15,257 | €18,630 | +€3,373 | +22.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €14,000 | +€3,000 | +27.3% |
| Distributable reserves | 133 | €11,000 | €14,000 | +€3,000 | +27.3% |
| Profit (loss) carried forward | 14 | €257 | €630 | +€373 | +145.1% |
| Amounts payable | 17/49 | €84,327 | €81,838 | -€2,489 | -3.0% |
| Amounts payable after more than one year | 17 | €6,805 | - | -€6,805 | |
| Financial debts | 170/4 | €6,805 | - | -€6,805 | |
| Amounts payable within one year | 42/48 | €77,507 | €81,831 | +€4,324 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €7,900 | €7,405 | -€495 | -6.3% |
| Financial debts | 43 | €3,305 | - | -€3,305 | |
| Other loans | 439 | €3,305 | - | -€3,305 | |
| Trade debts | 44 | €2,460 | €2,983 | +€523 | +21.3% |
| Suppliers | 440/4 | €2,460 | €2,983 | +€523 | +21.3% |
| Taxes, remuneration and social security | 45 | €554 | €1,232 | +€678 | +122.4% |
| Taxes | 450/3 | - | €1,232 | +€1,232 | |
| Remuneration and social security | 454/9 | €554 | - | -€554 | |
| Other amounts payable | 47/48 | €63,288 | €70,211 | +€6,923 | +10.9% |
| Accrued charges and deferred income | 492/3 | €15 | €7 | -€8 | -53.3% |
| Non-recurring operating income | 76A | €604 | - | -€604 | |
| Remuneration, social security and pensions | 62 | €5,165 | €361 | -€4,804 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,034 | €11,966 | +€932 | +8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €163 | - | -€163 | |
| Other operating charges | 640/8 | €1,097 | €1,241 | +€144 | +13.1% |
| Gross operating margin | 9900 | €24,582 | €35,168 | +€10,586 | +43.1% |
| Operating profit (loss) | 9901 | €7,123 | €21,600 | +€14,477 | +203.2% |
| Financial income | 75/76B | €748 | €298 | -€450 | -60.2% |
| Recurring financial income | 75 | €748 | €298 | -€450 | -60.2% |
| Financial charges | 65/66B | €1,614 | €1,869 | +€255 | +15.8% |
| Recurring financial charges | 65 | €1,614 | €1,869 | +€255 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €6,257 | €20,029 | +€13,772 | +220.1% |
| Income taxes | 67/77 | €727 | €2,656 | +€1,929 | +265.3% |
| Profit (loss) for the period | 9904 | €5,530 | €17,373 | +€11,843 | +214.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,530 | €17,373 | +€11,843 | +214.2% |
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 10 October 2026 via checked.be.