MACBER: 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.
MACBER
Largest movements
- Receivables within one year +€8,553
up €8,553 (+788.3%), from €1,085 to €9,638
- Cash +€6,660
up €6,660 (+20.2%), from €33,038 to €39,698
mainly Net result for the year (+€28,972) and Depreciation (+€5,747)
- Tangible fixed assets -€4,139
down €4,139 (-43.2%), from €9,572 to €5,433
- Stocks and contracts +€651
up €651 (+88.2%), from €739 to €1,390
- Profit (loss) carried forward +€28,972
up €28,972 (+1254.9%), from €2,309 to €31,280
- Other debts -€20,365
down €20,365 (-93.7%), from €21,722 to €1,358
- Trade debts +€1,468
up €1,468 (+344.1%), from €427 to €1,895
- Tax, wage and social debts +€1,411
up €1,411 (+61.9%), from €2,280 to €3,692
- Gross operating margin +€45,171
up €45,171, from -€555 to €44,616
- Depreciation -€3,510
down €3,510 (-37.9%), from €9,256 to €5,747
- Other operating charges +€935
up €935 (+13.3%), from €7,005 to €7,940
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 | €47,189 | €58,676 | +€11,487 | +24.3% |
| Fixed assets | 21/28 | €10,097 | €5,958 | -€4,139 | -41.0% |
| Tangible fixed assets | 22/27 | €9,572 | €5,433 | -€4,139 | -43.2% |
| Plant, machinery and equipment | 23 | €1,632 | €783 | -€849 | -52.0% |
| Furniture and vehicles | 24 | €5,668 | €4,407 | -€1,262 | -22.3% |
| Other tangible fixed assets | 26 | €2,271 | €243 | -€2,028 | -89.3% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €37,093 | €52,718 | +€15,625 | +42.1% |
| Stocks and contracts in progress | 3 | €739 | €1,390 | +€651 | +88.2% |
| Stocks | 30/36 | €739 | €1,390 | +€651 | +88.2% |
| Amounts receivable within one year | 40/41 | €1,085 | €9,638 | +€8,553 | +788.3% |
| Trade receivables | 40 | €1,085 | €9,638 | +€8,553 | +788.3% |
| Cash at bank and in hand | 54/58 | €33,038 | €39,698 | +€6,660 | +20.2% |
| Deferred charges and accrued income | 490/1 | €2,231 | €1,991 | -€240 | -10.7% |
| Total equity and liabilities | 10/49 | €47,189 | €58,676 | +€11,487 | +24.3% |
| Equity | 10/15 | €22,760 | €51,732 | +€28,972 | +127.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,309 | €31,280 | +€28,972 | +1254.9% |
| Amounts payable | 17/49 | €24,429 | €6,944 | -€17,485 | -71.6% |
| Amounts payable within one year | 42/48 | €24,429 | €6,944 | -€17,485 | -71.6% |
| Trade debts | 44 | €427 | €1,895 | +€1,468 | +344.1% |
| Suppliers | 440/4 | €427 | €1,895 | +€1,468 | +344.1% |
| Taxes, remuneration and social security | 45 | €2,280 | €3,692 | +€1,411 | +61.9% |
| Taxes | 450/3 | €2,280 | €3,692 | +€1,411 | +61.9% |
| Other amounts payable | 47/48 | €21,722 | €1,358 | -€20,365 | -93.7% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,256 | €5,747 | -€3,510 | -37.9% |
| Other operating charges | 640/8 | €7,005 | €7,940 | +€935 | +13.3% |
| Non-recurring operating charges | 66A | €100 | €1,420 | +€1,320 | +1320.0% |
| Gross operating margin | 9900 | -€555 | €44,616 | +€45,171 | |
| Operating profit (loss) | 9901 | -€16,917 | €29,509 | +€46,425 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1850.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1850.0% |
| Financial charges | 65/66B | €144 | €324 | +€180 | +125.6% |
| Recurring financial charges | 65 | €144 | €324 | +€180 | +125.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,060 | €29,185 | +€46,246 | |
| Income taxes | 67/77 | €93 | €214 | +€120 | +129.0% |
| Profit (loss) for the period | 9904 | -€17,154 | €28,972 | +€46,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,154 | €28,972 | +€46,125 |
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 7 October 2026 via checked.be.