MAC ROSS: 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 ROSS
Largest movements
- Tangible fixed assets -€67,750
down €67,750 (-6.1%), from €1.1m to €1.0m
of which Furniture and vehicles: -€40,443
- Reserves -€59,650
down €59,650 (-66.9%), from €89,214 to €29,565
- Profit (loss) carried forward +€27,332
no longer reported in 2025 (was -€27,332)
- Other debts -€20,120
down €20,120 (-1.9%), from €1.0m to €1.0m
- Depreciation +€14,735
up €14,735 (+54.5%), from €27,015 to €41,750
- Gross operating margin +€12,386
up €12,386 (+70.6%), from €17,540 to €29,926
- Other operating charges +€8,297
up €8,297 (+133.9%), from €6,196 to €14,493
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 | €1,129,217 | €1,074,518 | -€54,699 | -4.8% |
| Fixed assets | 21/28 | €1,108,249 | €1,040,499 | -€67,750 | -6.1% |
| Tangible fixed assets | 22/27 | €1,108,249 | €1,040,499 | -€67,750 | -6.1% |
| Land and buildings | 22 | €980,511 | €953,203 | -€27,307 | -2.8% |
| Furniture and vehicles | 24 | €127,739 | €87,296 | -€40,443 | -31.7% |
| Current assets | 29/58 | €20,967 | €34,019 | +€13,052 | +62.2% |
| Amounts receivable within one year | 40/41 | €10,668 | €18,560 | +€7,891 | +74.0% |
| Trade receivables | 40 | €4,736 | €18,206 | +€13,471 | +284.5% |
| Other amounts receivable | 41 | €5,933 | €353 | -€5,579 | -94.0% |
| Cash at bank and in hand | 54/58 | €7,936 | €12,420 | +€4,484 | +56.5% |
| Deferred charges and accrued income | 490/1 | €2,363 | €3,040 | +€677 | +28.6% |
| Total equity and liabilities | 10/49 | €1,129,217 | €1,074,518 | -€54,699 | -4.8% |
| Equity | 10/15 | €80,482 | €48,165 | -€32,317 | -40.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,214 | €29,565 | -€59,650 | -66.9% |
| Distributable reserves | 133 | €89,214 | €29,565 | -€59,650 | -66.9% |
| Profit (loss) carried forward | 14 | -€27,332 | - | +€27,332 | |
| Amounts payable | 17/49 | €1,048,735 | €1,026,353 | -€22,382 | -2.1% |
| Amounts payable after more than one year | 17 | €250 | €250 | = | 0.0% |
| Other amounts payable | 178/9 | €250 | €250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,048,485 | €1,025,313 | -€23,172 | -2.2% |
| Trade debts | 44 | €8,301 | €5,250 | -€3,052 | -36.8% |
| Suppliers | 440/4 | €8,301 | €5,250 | -€3,052 | -36.8% |
| Taxes, remuneration and social security | 45 | €331 | €331 | = | 0.0% |
| Taxes | 450/3 | €331 | €331 | = | 0.0% |
| Other amounts payable | 47/48 | €1,039,852 | €1,019,732 | -€20,120 | -1.9% |
| Accrued charges and deferred income | 492/3 | - | €790 | +€790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,015 | €41,750 | +€14,735 | +54.5% |
| Other operating charges | 640/8 | €6,196 | €14,493 | +€8,297 | +133.9% |
| Non-recurring operating charges | 66A | - | €6,000 | +€6,000 | |
| Gross operating margin | 9900 | €17,540 | €29,926 | +€12,386 | +70.6% |
| Operating profit (loss) | 9901 | -€15,672 | -€32,318 | -€16,646 | -106.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€15,672 | -€32,317 | -€16,645 | -106.2% |
| Profit (loss) for the period | 9904 | -€15,672 | -€32,317 | -€16,645 | -106.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,672 | -€32,317 | -€16,645 | -106.2% |
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 11 October 2026 via checked.be.