MAC PRO CONSTRUCT: 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 PRO CONSTRUCT
Largest movements
- Cash -€43,342
down €43,342 (-85.2%), from €50,846 to €7,504
mainly Receivables within one year (-€40,407) and Stocks and contracts (-€23,856)
- Receivables within one year +€40,407
up €40,407 (+78.9%), from €51,220 to €91,628
of which Trade receivables: +€44,320
- Stocks and contracts +€23,856
new in 2025: €23,856
- Tangible fixed assets +€3,582
up €3,582 (+167%), from €2,149 to €5,731
- Profit (loss) carried forward +€26,332
up €26,332 (+51.1%), from €51,495 to €77,827
- Trade debts -€8,377
down €8,377 (-25.2%), from €33,233 to €24,856
- Tax, wage and social debts +€6,609
up €6,609 (+45.6%), from €14,488 to €21,097
- Gross operating margin +€7,889
up €7,889 (+25.3%), from €31,198 to €39,087
- Taxes +€3,300
up €3,300 (+50.7%), from €6,510 to €9,809
- Financial income +€1,306
new in 2025: €1,306
- Other operating charges +€967
up €967 (+103%), from €939 to €1,906
- Financial charges +€590
up €590 (+70.3%), from €839 to €1,428
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 | €104,215 | €128,780 | +€24,565 | +23.6% |
| Fixed assets | 21/28 | €2,149 | €5,731 | +€3,582 | +167% |
| Tangible fixed assets | 22/27 | €2,149 | €5,731 | +€3,582 | +167% |
| Furniture and vehicles | 24 | €2,149 | €5,731 | +€3,582 | +167% |
| Current assets | 29/58 | €102,067 | €123,049 | +€20,983 | +20.6% |
| Stocks and contracts in progress | 3 | - | €23,856 | +€23,856 | |
| Contracts in progress | 37 | - | €23,856 | +€23,856 | |
| Amounts receivable within one year | 40/41 | €51,220 | €91,628 | +€40,407 | +78.9% |
| Trade receivables | 40 | €19,037 | €63,356 | +€44,320 | +233% |
| Other amounts receivable | 41 | €32,184 | €28,271 | -€3,912 | -12.2% |
| Cash at bank and in hand | 54/58 | €50,846 | €7,504 | -€43,342 | -85.2% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €104,215 | €128,780 | +€24,565 | +23.6% |
| Equity | 10/15 | €56,495 | €82,827 | +€26,332 | +46.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,495 | €77,827 | +€26,332 | +51.1% |
| Amounts payable | 17/49 | €47,720 | €45,953 | -€1,767 | -3.7% |
| Amounts payable within one year | 42/48 | €47,720 | €45,953 | -€1,767 | -3.7% |
| Trade debts | 44 | €33,233 | €24,856 | -€8,377 | -25.2% |
| Suppliers | 440/4 | €33,233 | €24,856 | -€8,377 | -25.2% |
| Taxes, remuneration and social security | 45 | €14,488 | €21,097 | +€6,609 | +45.6% |
| Taxes | 450/3 | €14,488 | €21,097 | +€6,609 | +45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €918 | +€116 | +14.5% |
| Other operating charges | 640/8 | €939 | €1,906 | +€967 | +103% |
| Gross operating margin | 9900 | €31,198 | €39,087 | +€7,889 | +25.3% |
| Operating profit (loss) | 9901 | €29,457 | €36,263 | +€6,806 | +23.1% |
| Financial income | 75/76B | - | €1,306 | +€1,306 | |
| Recurring financial income | 75 | - | €1,306 | +€1,306 | |
| Financial charges | 65/66B | €839 | €1,428 | +€590 | +70.3% |
| Recurring financial charges | 65 | €839 | €1,428 | +€590 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €28,618 | €36,141 | +€7,523 | +26.3% |
| Income taxes | 67/77 | €6,510 | €9,809 | +€3,300 | +50.7% |
| Profit (loss) for the period | 9904 | €22,109 | €26,332 | +€4,223 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,109 | €26,332 | +€4,223 | +19.1% |
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 28 October 2026 via checked.be.