MAC MOULES: 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 MOULES
Largest movements
- Cash -€22,994
down €22,994 (-57.0%), from €40,329 to €17,335
mainly Debts after one year (-€38,050) and Accrued charges and deferred income (-€17,837)
- Tangible fixed assets -€18,130
down €18,130 (-12.3%), from €147,088 to €128,959
- Stocks and contracts -€11,174
down €11,174 (-68.7%), from €16,255 to €5,081
- Financial fixed assets -€7,355
down €7,355 (-100.0%), from €7,355 to €0
- Debts after one year -€38,050
down €38,050 (-28.8%), from €132,149 to €94,099
- Accrued charges and deferred income -€17,837
down €17,837 (-90.6%), from €19,687 to €1,850
- Tax, wage and social debts -€15,422
down €15,422 (-87.0%), from €17,724 to €2,302
of which Taxes: -€13,440
- Trade debts +€9,307
up €9,307 (+16.5%), from €56,329 to €65,636
- Profit (loss) carried forward +€7,254
up €7,254 (+32.2%), from -€22,550 to -€15,296
- Gross operating margin +€127,539
up €127,539 (+179.4%), from €71,110 to €198,649
- Staff costs +€71,909
up €71,909 (+82.6%), from €87,016 to €158,924
- Depreciation +€18,738
new in 2025: €18,738
- Other operating charges +€8,465
up €8,465 (+1014.9%), from €834 to €9,299
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 | €219,212 | €160,243 | -€58,969 | -26.9% |
| Formation expenses | 20 | €1,825 | €1,217 | -€608 | -33.3% |
| Fixed assets | 21/28 | €154,443 | €128,959 | -€25,485 | -16.5% |
| Tangible fixed assets | 22/27 | €147,088 | €128,959 | -€18,130 | -12.3% |
| Plant, machinery and equipment | 23 | €147,088 | €128,959 | -€18,130 | -12.3% |
| Financial fixed assets | 28 | €7,355 | €0 | -€7,355 | -100.0% |
| Current assets | 29/58 | €62,943 | €30,067 | -€32,876 | -52.2% |
| Stocks and contracts in progress | 3 | €16,255 | €5,081 | -€11,174 | -68.7% |
| Stocks | 30/36 | €16,255 | €5,081 | -€11,174 | -68.7% |
| Amounts receivable within one year | 40/41 | €5,001 | €7,100 | +€2,099 | +42.0% |
| Trade receivables | 40 | €3,031 | €2,895 | -€136 | -4.5% |
| Other amounts receivable | 41 | €1,970 | €4,205 | +€2,235 | +113.4% |
| Cash at bank and in hand | 54/58 | €40,329 | €17,335 | -€22,994 | -57.0% |
| Deferred charges and accrued income | 490/1 | €1,358 | €552 | -€807 | -59.4% |
| Total equity and liabilities | 10/49 | €219,212 | €160,243 | -€58,969 | -26.9% |
| Equity | 10/15 | -€19,550 | -€12,296 | +€7,254 | +37.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,550 | -€15,296 | +€7,254 | +32.2% |
| Amounts payable | 17/49 | €238,762 | €172,539 | -€66,223 | -27.7% |
| Amounts payable after more than one year | 17 | €132,149 | €94,099 | -€38,050 | -28.8% |
| Financial debts | 170/4 | €132,149 | €94,099 | -€38,050 | -28.8% |
| Amounts payable within one year | 42/48 | €86,926 | €76,590 | -€10,336 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €7,727 | €8,050 | +€323 | +4.2% |
| Trade debts | 44 | €56,329 | €65,636 | +€9,307 | +16.5% |
| Suppliers | 440/4 | €56,329 | €65,636 | +€9,307 | +16.5% |
| Taxes, remuneration and social security | 45 | €17,724 | €2,302 | -€15,422 | -87.0% |
| Taxes | 450/3 | €13,440 | €0 | -€13,440 | -100.0% |
| Remuneration and social security | 454/9 | €4,284 | €2,302 | -€1,982 | -46.3% |
| Other amounts payable | 47/48 | €5,146 | €602 | -€4,544 | -88.3% |
| Accrued charges and deferred income | 492/3 | €19,687 | €1,850 | -€17,837 | -90.6% |
| Remuneration, social security and pensions | 62 | €87,016 | €158,924 | +€71,909 | +82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18,738 | +€18,738 | |
| Other operating charges | 640/8 | €834 | €9,299 | +€8,465 | +1014.9% |
| Gross operating margin | 9900 | €71,110 | €198,649 | +€127,539 | +179.4% |
| Operating profit (loss) | 9901 | -€16,739 | €11,687 | +€28,427 | |
| Financial income | 75/76B | €5 | €27 | +€23 | +492.2% |
| Recurring financial income | 75 | €5 | €27 | +€23 | +492.2% |
| Financial charges | 65/66B | €5,816 | €4,461 | -€1,355 | -23.3% |
| Recurring financial charges | 65 | €5,816 | €4,461 | -€1,355 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,550 | €7,254 | +€29,804 | |
| Profit (loss) for the period | 9904 | -€22,550 | €7,254 | +€29,804 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,550 | €7,254 | +€29,804 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.