MACBRAIN CONSULT: 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.
MACBRAIN CONSULT
Largest movements
- Tangible fixed assets +€43,038
up €43,038 (+124.0%), from €34,700 to €77,737
of which Plant, machinery and equipment: +€23,799
- Receivables within one year +€8,992
up €8,992 (+128.4%), from €7,002 to €15,994
of which Other amounts receivable: +€9,567
- Trade debts +€43,675
up €43,675 (+2295.1%), from €1,903 to €45,578
- Current portion of long-term debt -€31,417
down €31,417 (-51.2%), from €61,304 to €29,887
- Other debts +€29,299
up €29,299 (+63.6%), from €46,068 to €75,367
- Reserves +€14,000
up €14,000 (+6.0%), from €232,734 to €246,734
- Short-term financial debts -€8,881
down €8,881 (-53.1%), from €16,718 to €7,837
- Gross operating margin -€36,966
down €36,966 (-39.8%), from €92,798 to €55,832
- Taxes -€6,971
down €6,971 (-32.3%), from €21,567 to €14,597
- Other operating charges -€6,900
down €6,900 (-91.5%), from €7,540 to €640
- Financial charges -€4,088
down €4,088 (-42.3%), from €9,653 to €5,565
- Staff costs -€1,658
down €1,658 (-100.0%), from €1,658 to €0
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 | €550,817 | €601,362 | +€50,545 | +9.2% |
| Fixed assets | 21/28 | €85,200 | €128,237 | +€43,038 | +50.5% |
| Tangible fixed assets | 22/27 | €34,700 | €77,737 | +€43,038 | +124.0% |
| Plant, machinery and equipment | 23 | €10,762 | €34,561 | +€23,799 | +221.1% |
| Furniture and vehicles | 24 | €23,938 | €43,177 | +€19,238 | +80.4% |
| Financial fixed assets | 28 | €50,500 | €50,500 | = | 0.0% |
| Current assets | 29/58 | €465,617 | €473,125 | +€7,507 | +1.6% |
| Amounts receivable after more than one year | 29 | €454,097 | €454,097 | = | 0.0% |
| Other amounts receivable | 291 | €454,097 | €454,097 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,002 | €15,994 | +€8,992 | +128.4% |
| Trade receivables | 40 | €1,556 | €981 | -€575 | -37.0% |
| Other amounts receivable | 41 | €5,446 | €15,013 | +€9,567 | +175.7% |
| Cash at bank and in hand | 54/58 | €4,268 | €2,781 | -€1,487 | -34.8% |
| Deferred charges and accrued income | 490/1 | €251 | €254 | +€3 | +1.1% |
| Total equity and liabilities | 10/49 | €550,817 | €601,362 | +€50,545 | +9.2% |
| Equity | 10/15 | €340,214 | €357,372 | +€17,158 | +5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €232,734 | €246,734 | +€14,000 | +6.0% |
| Distributable reserves | 133 | €232,734 | €246,734 | +€14,000 | +6.0% |
| Profit (loss) carried forward | 14 | €87,480 | €90,638 | +€3,158 | +3.6% |
| Amounts payable | 17/49 | €210,603 | €243,990 | +€33,387 | +15.9% |
| Amounts payable after more than one year | 17 | €75,629 | €69,984 | -€5,644 | -7.5% |
| Financial debts | 170/4 | €75,629 | €69,984 | -€5,644 | -7.5% |
| Amounts payable within one year | 42/48 | €130,877 | €169,908 | +€39,031 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €61,304 | €29,887 | -€31,417 | -51.2% |
| Financial debts | 43 | €16,718 | €7,837 | -€8,881 | -53.1% |
| Credit institutions | 430/8 | €16,718 | €7,837 | -€8,881 | -53.1% |
| Trade debts | 44 | €1,903 | €45,578 | +€43,675 | +2295.1% |
| Suppliers | 440/4 | €1,903 | €45,578 | +€43,675 | +2295.1% |
| Taxes, remuneration and social security | 45 | €4,884 | €11,240 | +€6,356 | +130.1% |
| Taxes | 450/3 | €4,884 | €11,239 | +€6,354 | +130.1% |
| Remuneration and social security | 454/9 | - | €1 | +€1 | |
| Other amounts payable | 47/48 | €46,068 | €75,367 | +€29,299 | +63.6% |
| Accrued charges and deferred income | 492/3 | €4,097 | €4,097 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,658 | €0 | -€1,658 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,486 | €8,413 | +€928 | +12.4% |
| Other operating charges | 640/8 | €7,540 | €640 | -€6,900 | -91.5% |
| Non-recurring operating charges | 66A | €8 | - | -€8 | |
| Gross operating margin | 9900 | €92,798 | €55,832 | -€36,966 | -39.8% |
| Operating profit (loss) | 9901 | €76,106 | €46,779 | -€29,327 | -38.5% |
| Financial income | 75/76B | €6,540 | €6,541 | +€0 | 0.0% |
| Recurring financial income | 75 | €6,540 | €6,541 | +€0 | 0.0% |
| Financial charges | 65/66B | €9,653 | €5,565 | -€4,088 | -42.3% |
| Recurring financial charges | 65 | €9,653 | €5,565 | -€4,088 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €72,994 | €47,754 | -€25,240 | -34.6% |
| Income taxes | 67/77 | €21,567 | €14,597 | -€6,971 | -32.3% |
| Profit (loss) for the period | 9904 | €51,427 | €33,158 | -€18,269 | -35.5% |
| Transfer from tax-exempt reserves | 789 | €22,313 | €0 | -€22,313 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,740 | €33,158 | -€40,582 | -55.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.