MACAJO: 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.
MACAJO
Largest movements
- Receivables within one year -€57,598
no longer reported in 2024 (was €57,598)
- Tangible fixed assets +€14,816
new in 2024: €14,816
- Stocks and contracts +€2,000
new in 2024: €2,000
- Trade debts -€37,014
no longer reported in 2024 (was €37,014)
- Profit (loss) carried forward -€3,766
down €3,766 (-47.0%), from -€8,006 to -€11,772
- Tax, wage and social debts -€1,609
down €1,609 (-98.1%), from €1,640 to €31
- Other debts +€1,608
up €1,608 (+6.0%), from €26,950 to €28,558
- Purchases and services -€14,660
down €14,660 (-25.1%), from €58,447 to €43,787
- Gross operating margin +€7,858
up €7,858, from -€7,454 to €404
- Turnover -€7,243
down €7,243 (-14.1%), from €51,434 to €44,191
- Depreciation +€3,704
new in 2024: €3,704
- Financial charges -€552
no longer reported in 2024 (was €552)
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,598 | €16,816 | -€40,782 | -70.8% |
| Fixed assets | 21/28 | - | €14,816 | +€14,816 | |
| Tangible fixed assets | 22/27 | - | €14,816 | +€14,816 | |
| Furniture and vehicles | 24 | - | €14,816 | +€14,816 | |
| Current assets | 29/58 | €57,598 | €2,000 | -€55,598 | -96.5% |
| Stocks and contracts in progress | 3 | - | €2,000 | +€2,000 | |
| Stocks | 30/36 | - | €2,000 | +€2,000 | |
| Amounts receivable within one year | 40/41 | €57,598 | - | -€57,598 | |
| Trade receivables | 40 | €57,598 | - | -€57,598 | |
| Total equity and liabilities | 10/49 | €57,598 | €16,816 | -€40,782 | -70.8% |
| Equity | 10/15 | -€8,006 | -€11,772 | -€3,766 | -47.0% |
| Profit (loss) carried forward | 14 | -€8,006 | -€11,772 | -€3,766 | -47.0% |
| Amounts payable | 17/49 | €65,604 | €28,588 | -€37,015 | -56.4% |
| Amounts payable within one year | 42/48 | €65,604 | €28,588 | -€37,015 | -56.4% |
| Trade debts | 44 | €37,014 | - | -€37,014 | |
| Suppliers | 440/4 | €37,014 | - | -€37,014 | |
| Taxes, remuneration and social security | 45 | €1,640 | €31 | -€1,609 | -98.1% |
| Taxes | 450/3 | €1,640 | €31 | -€1,609 | -98.1% |
| Other amounts payable | 47/48 | €26,950 | €28,558 | +€1,608 | +6.0% |
| Turnover | 70 | €51,434 | €44,191 | -€7,243 | -14.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,447 | €43,787 | -€14,660 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,704 | +€3,704 | |
| Other operating charges | 640/8 | - | €466 | +€466 | |
| Gross operating margin | 9900 | -€7,454 | €404 | +€7,858 | |
| Operating profit (loss) | 9901 | -€7,454 | -€3,766 | +€3,688 | +49.5% |
| Financial charges | 65/66B | €552 | - | -€552 | |
| Recurring financial charges | 65 | €552 | - | -€552 | |
| Profit (loss) for the period before taxes | 9903 | -€8,006 | -€3,766 | +€4,240 | +53.0% |
| Profit (loss) for the period | 9904 | -€8,006 | -€3,766 | +€4,240 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,006 | -€3,766 | +€4,240 | +53.0% |
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 10 October 2026 via checked.be.