MAC-TECH: 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-TECH
Largest movements
- Cash -€23,754
down €23,754 (-92.0%), from €25,806 to €2,052
mainly Receivables within one year (-€22,788) and Other debts (-€11,295)
- Receivables within one year +€22,788
up €22,788 (+516%), from €4,418 to €27,206
of which Trade receivables: +€25,836
- Stocks and contracts +€10,212
new in 2024: €10,212
- Tangible fixed assets +€1,103
new in 2024: €1,103
- Tax, wage and social debts +€16,273
up €16,273 (+4,061%), from €401 to €16,674
of which Remuneration and social security: +€16,026
- Other debts -€11,295
down €11,295 (-66.9%), from €16,883 to €5,588
- Trade debts +€6,933
up €6,933 (+280%), from €2,476 to €9,408
- Advances received -€1,828
down €1,828 (-28.1%), from €6,500 to €4,673
- Profit (loss) carried forward +€582
up €582 (+39.7%), from €1,464 to €2,046
- Turnover -€75,370
no longer reported in 2024 (was €75,370)
- Staff costs +€70,151
new in 2024: €70,151
- Purchases and services -€69,833
no longer reported in 2024 (was €69,833)
- Gross operating margin +€68,506
up €68,506 (+1,237%), from €5,537 to €74,043
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,224 | €40,888 | +€10,665 | +35.3% |
| Fixed assets | 21/28 | - | €1,419 | +€1,419 | |
| Tangible fixed assets | 22/27 | - | €1,103 | +€1,103 | |
| Furniture and vehicles | 24 | - | €1,103 | +€1,103 | |
| Financial fixed assets | 28 | - | €316 | +€316 | |
| Current assets | 29/58 | €30,224 | €39,470 | +€9,246 | +30.6% |
| Stocks and contracts in progress | 3 | - | €10,212 | +€10,212 | |
| Stocks | 30/36 | - | €10,212 | +€10,212 | |
| Amounts receivable within one year | 40/41 | €4,418 | €27,206 | +€22,788 | +516% |
| Trade receivables | 40 | - | €25,836 | +€25,836 | |
| Other amounts receivable | 41 | €4,418 | €1,369 | -€3,048 | -69.0% |
| Cash at bank and in hand | 54/58 | €25,806 | €2,052 | -€23,754 | -92.0% |
| Total equity and liabilities | 10/49 | €30,224 | €40,888 | +€10,665 | +35.3% |
| Equity | 10/15 | €3,964 | €4,546 | +€582 | +14.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,464 | €2,046 | +€582 | +39.7% |
| Amounts payable | 17/49 | €26,260 | €36,343 | +€10,083 | +38.4% |
| Amounts payable within one year | 42/48 | €26,260 | €36,343 | +€10,083 | +38.4% |
| Trade debts | 44 | €2,476 | €9,408 | +€6,933 | +280% |
| Suppliers | 440/4 | €2,476 | €9,408 | +€6,933 | +280% |
| Advances received on contracts in progress | 46 | €6,500 | €4,673 | -€1,828 | -28.1% |
| Taxes, remuneration and social security | 45 | €401 | €16,674 | +€16,273 | +4,061% |
| Taxes | 450/3 | €401 | €648 | +€247 | +61.7% |
| Remuneration and social security | 454/9 | - | €16,026 | +€16,026 | |
| Other amounts payable | 47/48 | €16,883 | €5,588 | -€11,295 | -66.9% |
| Turnover | 70 | €75,370 | - | -€75,370 | |
| Goods, raw materials, services and sundry goods | 60/61 | €69,833 | - | -€69,833 | |
| Remuneration, social security and pensions | 62 | - | €70,151 | +€70,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €270 | +€270 | |
| Other operating charges | 640/8 | - | €151 | +€151 | |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €5,537 | €74,043 | +€68,506 | +1,237% |
| Operating profit (loss) | 9901 | €5,537 | €3,467 | -€2,070 | -37.4% |
| Financial income | 75/76B | €250 | €10 | -€240 | -96.0% |
| Recurring financial income | 75 | €250 | €10 | -€240 | -96.0% |
| Financial charges | 65/66B | €114 | €265 | +€152 | +133% |
| Recurring financial charges | 65 | €114 | €265 | +€152 | +133% |
| Profit (loss) for the period before taxes | 9903 | €5,673 | €3,212 | -€2,461 | -43.4% |
| Income taxes | 67/77 | €401 | €205 | -€196 | -48.9% |
| Profit (loss) for the period | 9904 | €5,272 | €3,007 | -€2,266 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,272 | €3,007 | -€2,266 | -43.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.