MACART CONSULTING: 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.
MACART CONSULTING
Largest movements
- Cash +€39,751
up €39,751 (+142.8%), from €27,832 to €67,583
mainly Other debts (+€76,000) and Net result for the year (+€44,107)
- Tangible fixed assets -€2,292
down €2,292 (-37.0%), from €6,187 to €3,895
- Receivables within one year -€1,029
down €1,029 (-8.6%), from €11,909 to €10,881
of which Trade receivables: -€6,425
- Other debts +€76,000
new in 2025: €76,000
- Profit (loss) carried forward -€31,893
down €31,893 (-99.6%), from €32,031 to €137
- Tax, wage and social debts -€7,628
down €7,628 (-83.4%), from €9,151 to €1,523
of which Taxes: -€7,628
- Gross operating margin +€36,090
up €36,090 (+160.8%), from €22,442 to €58,532
- Taxes +€5,587
up €5,587 (+88.3%), from €6,329 to €11,916
- Depreciation +€1,603
up €1,603 (+232.8%), from €689 to €2,292
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 | €46,331 | €82,667 | +€36,336 | +78.4% |
| Fixed assets | 21/28 | €6,187 | €3,895 | -€2,292 | -37.0% |
| Tangible fixed assets | 22/27 | €6,187 | €3,895 | -€2,292 | -37.0% |
| Furniture and vehicles | 24 | €6,187 | €3,895 | -€2,292 | -37.0% |
| Current assets | 29/58 | €40,144 | €78,772 | +€38,627 | +96.2% |
| Amounts receivable within one year | 40/41 | €11,909 | €10,881 | -€1,029 | -8.6% |
| Trade receivables | 40 | €11,441 | €5,016 | -€6,425 | -56.2% |
| Other amounts receivable | 41 | €468 | €5,865 | +€5,396 | +1152.4% |
| Cash at bank and in hand | 54/58 | €27,832 | €67,583 | +€39,751 | +142.8% |
| Deferred charges and accrued income | 490/1 | €403 | €309 | -€95 | -23.5% |
| Total equity and liabilities | 10/49 | €46,331 | €82,667 | +€36,336 | +78.4% |
| Equity | 10/15 | €37,031 | €5,137 | -€31,893 | -86.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,031 | €137 | -€31,893 | -99.6% |
| Amounts payable | 17/49 | €9,301 | €77,530 | +€68,229 | +733.6% |
| Amounts payable within one year | 42/48 | €9,301 | €77,530 | +€68,229 | +733.6% |
| Trade debts | 44 | €150 | €7 | -€143 | -95.3% |
| Suppliers | 440/4 | €150 | €7 | -€143 | -95.3% |
| Taxes, remuneration and social security | 45 | €9,151 | €1,523 | -€7,628 | -83.4% |
| Taxes | 450/3 | €7,651 | €23 | -€7,628 | -99.7% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €76,000 | +€76,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €689 | €2,292 | +€1,603 | +232.8% |
| Other operating charges | 640/8 | €35 | - | -€35 | |
| Gross operating margin | 9900 | €22,442 | €58,532 | +€36,090 | +160.8% |
| Operating profit (loss) | 9901 | €21,718 | €56,240 | +€34,522 | +159.0% |
| Financial income | 75/76B | €175 | - | -€175 | |
| Recurring financial income | 75 | €175 | - | -€175 | |
| Financial charges | 65/66B | €184 | €217 | +€33 | +17.9% |
| Recurring financial charges | 65 | €184 | €217 | +€33 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €21,709 | €56,023 | +€34,314 | +158.1% |
| Income taxes | 67/77 | €6,329 | €11,916 | +€5,587 | +88.3% |
| Profit (loss) for the period | 9904 | €15,380 | €44,107 | +€28,727 | +186.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,380 | €44,107 | +€28,727 | +186.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.