MACH Consulting & Services: 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.
MACH Consulting & Services
Largest movements
- Cash -€33,882
down €33,882 (-15.3%), from €221,400 to €187,518
mainly Contributions, distributions and other (-€100,403) and Investment in fixed assets (net) (-€317)
- Receivables within one year -€5,176
down €5,176 (-13.4%), from €38,747 to €33,571
of which Trade receivables: -€5,814
- Reserves -€71,295
down €71,295 (-29.2%), from €243,902 to €172,607
of which Distributable reserves: -€71,295
- Other debts +€23,989
new in 2025: €23,989
- Tax, wage and social debts +€6,168
up €6,168 (+158%), from €3,909 to €10,077
- Gross operating margin -€9,621
down €9,621 (-17.7%), from €54,463 to €44,842
- Taxes -€2,165
down €2,165 (-16.1%), from €13,446 to €11,281
- Financial charges -€784
down €784 (-23.1%), from €3,390 to €2,606
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.
Derived cash bridge
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 | €266,795 | €225,563 | -€41,232 | -15.5% |
| Fixed assets | 21/28 | €5,862 | €3,661 | -€2,200 | -37.5% |
| Tangible fixed assets | 22/27 | €5,862 | €3,661 | -€2,200 | -37.5% |
| Plant, machinery and equipment | 23 | €1,789 | €1,548 | -€241 | -13.5% |
| Furniture and vehicles | 24 | €4,073 | €2,113 | -€1,960 | -48.1% |
| Current assets | 29/58 | €260,933 | €221,901 | -€39,032 | -15.0% |
| Amounts receivable within one year | 40/41 | €38,747 | €33,571 | -€5,176 | -13.4% |
| Trade receivables | 40 | €29,222 | €23,407 | -€5,814 | -19.9% |
| Other amounts receivable | 41 | €9,526 | €10,164 | +€638 | +6.7% |
| Cash at bank and in hand | 54/58 | €221,400 | €187,518 | -€33,882 | -15.3% |
| Deferred charges and accrued income | 490/1 | €786 | €813 | +€27 | +3.4% |
| Total equity and liabilities | 10/49 | €266,795 | €225,563 | -€41,232 | -15.5% |
| Equity | 10/15 | €262,502 | €191,207 | -€71,295 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,902 | €172,607 | -€71,295 | -29.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €242,042 | €170,747 | -€71,295 | -29.5% |
| Amounts payable | 17/49 | €4,293 | €34,355 | +€30,063 | +700% |
| Amounts payable within one year | 42/48 | €4,293 | €34,337 | +€30,045 | +700% |
| Trade debts | 44 | €384 | €271 | -€112 | -29.2% |
| Suppliers | 440/4 | €384 | €271 | -€112 | -29.2% |
| Taxes, remuneration and social security | 45 | €3,909 | €10,077 | +€6,168 | +158% |
| Taxes | 450/3 | €3,909 | €10,077 | +€6,168 | +158% |
| Other amounts payable | 47/48 | - | €23,989 | +€23,989 | |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,199 | €2,518 | +€319 | +14.5% |
| Other operating charges | 640/8 | €532 | €501 | -€31 | -5.8% |
| Non-recurring operating charges | 66A | €1,111 | - | -€1,111 | |
| Gross operating margin | 9900 | €54,463 | €44,842 | -€9,621 | -17.7% |
| Operating profit (loss) | 9901 | €50,621 | €41,823 | -€8,798 | -17.4% |
| Financial income | 75/76B | €1,161 | €1,173 | +€13 | +1.1% |
| Recurring financial income | 75 | €1,161 | €1,173 | +€13 | +1.1% |
| Financial charges | 65/66B | €3,390 | €2,606 | -€784 | -23.1% |
| Recurring financial charges | 65 | €3,390 | €2,606 | -€784 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €48,391 | €40,390 | -€8,002 | -16.5% |
| Income taxes | 67/77 | €13,446 | €11,281 | -€2,165 | -16.1% |
| Profit (loss) for the period | 9904 | €34,945 | €29,109 | -€5,836 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,945 | €29,109 | -€5,836 | -16.7% |
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 23 October 2026 via checked.be.