Macchia 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.
Macchia Consulting
Largest movements
- Cash +€15,527
up €15,527 (+241.5%), from €6,428 to €21,955
mainly Net result for the year (+€11,647) and Tax, wage and social debts (+€4,835)
- Current investments +€4,000
new in 2025: €4,000
- Receivables within one year -€726
down €726 (-100.0%), from €726 to €0
of which Other amounts receivable: -€726
- Reserves +€9,200
new in 2025: €9,200
- Tax, wage and social debts +€4,835
up €4,835, from €0 to €4,835
- Trade debts +€3,196
new in 2025: €3,196
- Profit (loss) carried forward +€2,447
up €2,447, from -€2,433 to €14
- Other debts -€878
down €878 (-13.3%), from €6,588 to €5,710
- Gross operating margin +€16,809
up €16,809, from -€1,925 to €14,884
- Taxes +€2,800
up €2,800, from €0 to €2,800
- Other operating charges +€400
new in 2025: €400
- Financial charges -€169
down €169 (-79.0%), from €214 to €45
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 | €7,155 | €25,955 | +€18,800 | +262.8% |
| Current assets | 29/58 | €7,155 | €25,955 | +€18,800 | +262.8% |
| Amounts receivable within one year | 40/41 | €726 | €0 | -€726 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €726 | €0 | -€726 | -100.0% |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €6,428 | €21,955 | +€15,527 | +241.5% |
| Total equity and liabilities | 10/49 | €7,155 | €25,955 | +€18,800 | +262.8% |
| Equity | 10/15 | €567 | €12,214 | +€11,647 | +2055.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €9,200 | +€9,200 | |
| Distributable reserves | 133 | - | €9,200 | +€9,200 | |
| Profit (loss) carried forward | 14 | -€2,433 | €14 | +€2,447 | |
| Amounts payable | 17/49 | €6,588 | €13,741 | +€7,153 | +108.6% |
| Amounts payable within one year | 42/48 | €6,588 | €13,741 | +€7,153 | +108.6% |
| Trade debts | 44 | - | €3,196 | +€3,196 | |
| Suppliers | 440/4 | - | €3,196 | +€3,196 | |
| Taxes, remuneration and social security | 45 | €0 | €4,835 | +€4,835 | |
| Taxes | 450/3 | €0 | €4,835 | +€4,835 | |
| Other amounts payable | 47/48 | €6,588 | €5,710 | -€878 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,925 | €14,884 | +€16,809 | |
| Operating profit (loss) | 9901 | -€1,925 | €14,484 | +€16,409 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €214 | €45 | -€169 | -79.0% |
| Recurring financial charges | 65 | €214 | €45 | -€169 | -79.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,140 | €14,447 | +€16,587 | |
| Income taxes | 67/77 | €0 | €2,800 | +€2,800 | |
| Profit (loss) for the period | 9904 | -€2,140 | €11,647 | +€13,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,140 | €11,647 | +€13,787 |
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 7 October 2026 via checked.be.