MACALIKE: what changed
Two fiscal 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.
MACALIKE
Largest movements
- Cash -€18,595
down €18,595 (-5.3%), from €353,681 to €335,086
mainly Current investments (-€12,327) and Trade debts (-€8,526)
- Current investments +€12,327
up €12,327 (+10.3%), from €119,537 to €131,864
- Tangible fixed assets +€6,704
up €6,704 (+3637.0%), from €184 to €6,888
- Receivables within one year +€6,460
up €6,460 (+15.7%), from €41,210 to €47,670
of which Trade receivables: +€6,186
- Accrued charges and deferred income +€12,327
up €12,327 (+74.5%), from €16,541 to €28,868
- Trade debts -€8,526
down €8,526 (-42.3%), from €20,134 to €11,609
- Gross operating margin +€314
up €314 (+69.5%), from €452 to €767
- Depreciation +€154
up €154 (+63.7%), from €242 to €396
- Taxes +€114
up €114 (+66.8%), from €171 to €285
- Other operating charges +€36
up €36 (+6.9%), from €522 to €558
- Financial charges +€33
up €33 (+30.9%), from €105 to €138
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
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 | €515,471 | €521,879 | +€6,408 | +1.2% |
| Fixed assets | 21/28 | €184 | €6,888 | +€6,704 | +3637.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €184 | €6,888 | +€6,704 | +3637.0% |
| Furniture and vehicles | 24 | €184 | €6,888 | +€6,704 | +3637.0% |
| Current assets | 29/58 | €515,286 | €514,990 | -€296 | -0.1% |
| Amounts receivable within one year | 40/41 | €41,210 | €47,670 | +€6,460 | +15.7% |
| Trade receivables | 40 | €37,881 | €44,067 | +€6,186 | +16.3% |
| Other amounts receivable | 41 | €3,329 | €3,603 | +€274 | +8.2% |
| Current investments | 50/53 | €119,537 | €131,864 | +€12,327 | +10.3% |
| Cash at bank and in hand | 54/58 | €353,681 | €335,086 | -€18,595 | -5.3% |
| Deferred charges and accrued income | 490/1 | €858 | €370 | -€488 | -56.9% |
| Total equity and liabilities | 10/49 | €515,471 | €521,879 | +€6,408 | +1.2% |
| Equity | 10/15 | €463,344 | €462,875 | -€469 | -0.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €457,565 | €457,565 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,853 | €7,853 | = | 0.0% |
| Other | 1319 | €7,853 | €7,853 | = | 0.0% |
| Distributable reserves | 133 | €449,712 | €449,712 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€426 | -€895 | -€469 | -110.1% |
| Amounts payable | 17/49 | €52,127 | €59,004 | +€6,877 | +13.2% |
| Amounts payable within one year | 42/48 | €35,586 | €30,136 | -€5,450 | -15.3% |
| Trade debts | 44 | €20,134 | €11,609 | -€8,526 | -42.3% |
| Suppliers | 440/4 | €20,134 | €11,609 | -€8,526 | -42.3% |
| Taxes, remuneration and social security | 45 | €3,689 | €3,605 | -€85 | -2.3% |
| Taxes | 450/3 | €3,689 | €3,605 | -€85 | -2.3% |
| Other amounts payable | 47/48 | €11,762 | €14,922 | +€3,160 | +26.9% |
| Accrued charges and deferred income | 492/3 | €16,541 | €28,868 | +€12,327 | +74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242 | €396 | +€154 | +63.7% |
| Other operating charges | 640/8 | €522 | €558 | +€36 | +6.9% |
| Gross operating margin | 9900 | €452 | €767 | +€314 | +69.5% |
| Operating profit (loss) | 9901 | -€312 | -€188 | +€124 | +39.8% |
| Financial income | 75/76B | €162 | €141 | -€21 | -12.9% |
| Recurring financial income | 75 | €162 | €141 | -€21 | -12.9% |
| Financial charges | 65/66B | €105 | €138 | +€33 | +30.9% |
| Recurring financial charges | 65 | €105 | €138 | +€33 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | -€255 | -€184 | +€71 | +27.8% |
| Income taxes | 67/77 | €171 | €285 | +€114 | +66.8% |
| Profit (loss) for the period | 9904 | -€426 | -€469 | -€43 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€426 | -€469 | -€43 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.