MACC Consulting: 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.
MACC Consulting
Largest movements
- Receivables within one year -€9,580
down €9,580 (-15.9%), from €60,191 to €50,611
of which Other amounts receivable: -€21,042
- Cash -€6,492
down €6,492 (-72.0%), from €9,014 to €2,521
mainly Contributions, distributions and other (-€58,000) and Deferred charges and accrued income (-€692)
- Reserves -€23,999
down €23,999 (-71.3%), from €33,658 to €9,659
- Other debts +€4,711
up €4,711 (+12.0%), from €39,220 to €43,931
- Tax, wage and social debts +€2,492
up €2,492 (+202.0%), from €1,234 to €3,726
- Gross operating margin +€4,699
up €4,699 (+29.7%), from €15,823 to €20,522
- Financial income +€2,994
up €2,994 (+17.6%), from €16,966 to €19,960
- Taxes +€1,146
up €1,146 (+29.6%), from €3,866 to €5,012
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 | €76,112 | €59,992 | -€16,120 | -21.2% |
| Fixed assets | 21/28 | €5,655 | €4,915 | -€740 | -13.1% |
| Tangible fixed assets | 22/27 | €1,863 | €1,123 | -€740 | -39.7% |
| Furniture and vehicles | 24 | €1,863 | €1,123 | -€740 | -39.7% |
| Financial fixed assets | 28 | €3,792 | €3,792 | = | 0.0% |
| Current assets | 29/58 | €70,457 | €55,076 | -€15,380 | -21.8% |
| Amounts receivable within one year | 40/41 | €60,191 | €50,611 | -€9,580 | -15.9% |
| Trade receivables | 40 | €38,660 | €50,123 | +€11,462 | +29.6% |
| Other amounts receivable | 41 | €21,531 | €488 | -€21,042 | -97.7% |
| Cash at bank and in hand | 54/58 | €9,014 | €2,521 | -€6,492 | -72.0% |
| Deferred charges and accrued income | 490/1 | €1,252 | €1,944 | +€692 | +55.2% |
| Total equity and liabilities | 10/49 | €76,112 | €59,992 | -€16,120 | -21.2% |
| Equity | 10/15 | €35,658 | €11,659 | -€23,999 | -67.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,658 | €9,659 | -€23,999 | -71.3% |
| Distributable reserves | 133 | €33,658 | €9,659 | -€23,999 | -71.3% |
| Amounts payable | 17/49 | €40,454 | €48,333 | +€7,879 | +19.5% |
| Amounts payable within one year | 42/48 | €40,454 | €48,333 | +€7,879 | +19.5% |
| Trade debts | 44 | - | €676 | +€676 | |
| Suppliers | 440/4 | - | €676 | +€676 | |
| Taxes, remuneration and social security | 45 | €1,234 | €3,726 | +€2,492 | +202.0% |
| Taxes | 450/3 | €1,234 | €3,726 | +€2,492 | +202.0% |
| Other amounts payable | 47/48 | €39,220 | €43,931 | +€4,711 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €740 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €644 | +€75 | +13.2% |
| Gross operating margin | 9900 | €15,823 | €20,522 | +€4,699 | +29.7% |
| Operating profit (loss) | 9901 | €14,514 | €19,138 | +€4,624 | +31.9% |
| Financial income | 75/76B | €16,966 | €19,960 | +€2,994 | +17.6% |
| Recurring financial income | 75 | €16,966 | €19,960 | +€2,994 | +17.6% |
| Financial charges | 65/66B | €59 | €85 | +€26 | +44.1% |
| Recurring financial charges | 65 | €59 | €85 | +€26 | +44.1% |
| Profit (loss) for the period before taxes | 9903 | €31,421 | €39,013 | +€7,592 | +24.2% |
| Income taxes | 67/77 | €3,866 | €5,012 | +€1,146 | +29.6% |
| Profit (loss) for the period | 9904 | €27,555 | €34,001 | +€6,446 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,555 | €34,001 | +€6,446 | +23.4% |
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 12 October 2026 via checked.be.