MACHERICAT: 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.
MACHERICAT
Largest movements
- Cash +€44,187
up €44,187 (+89.2%), from €49,558 to €93,745
mainly Net result for the year (+€48,744) and Receivables within one year (+€3,228)
- Stocks and contracts +€5,840
new in 2025: €5,840
- Receivables within one year -€3,228
down €3,228 (-15.6%), from €20,645 to €17,416
of which Other amounts receivable: -€2,371
- Profit (loss) carried forward +€48,744
up €48,744 (+90.8%), from €53,677 to €102,421
- Tax, wage and social debts -€6,210
down €6,210 (-86.0%), from €7,218 to €1,008
- Other debts +€3,221
up €3,221 (+171.4%), from €1,879 to €5,099
- Gross operating margin +€20,509
up €20,509 (+50.5%), from €40,621 to €61,130
- Taxes +€3,871
up €3,871 (+45.7%), from €8,469 to €12,341
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 | €70,202 | €117,002 | +€46,799 | +66.7% |
| Current assets | 29/58 | €70,202 | €117,002 | +€46,799 | +66.7% |
| Stocks and contracts in progress | 3 | - | €5,840 | +€5,840 | |
| Stocks | 30/36 | - | €5,840 | +€5,840 | |
| Amounts receivable within one year | 40/41 | €20,645 | €17,416 | -€3,228 | -15.6% |
| Trade receivables | 40 | €18,114 | €17,257 | -€857 | -4.7% |
| Other amounts receivable | 41 | €2,531 | €159 | -€2,371 | -93.7% |
| Cash at bank and in hand | 54/58 | €49,558 | €93,745 | +€44,187 | +89.2% |
| Total equity and liabilities | 10/49 | €70,202 | €117,002 | +€46,799 | +66.7% |
| Equity | 10/15 | €56,677 | €105,421 | +€48,744 | +86.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,677 | €102,421 | +€48,744 | +90.8% |
| Amounts payable | 17/49 | €13,526 | €11,580 | -€1,945 | -14.4% |
| Amounts payable within one year | 42/48 | €13,526 | €11,580 | -€1,945 | -14.4% |
| Trade debts | 44 | €4,429 | €5,473 | +€1,045 | +23.6% |
| Suppliers | 440/4 | €4,429 | €5,473 | +€1,045 | +23.6% |
| Taxes, remuneration and social security | 45 | €7,218 | €1,008 | -€6,210 | -86.0% |
| Taxes | 450/3 | €7,218 | €1,008 | -€6,210 | -86.0% |
| Other amounts payable | 47/48 | €1,879 | €5,099 | +€3,221 | +171.4% |
| Remuneration, social security and pensions | 62 | €250 | €0 | -€250 | -100.0% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €40,621 | €61,130 | +€20,509 | +50.5% |
| Operating profit (loss) | 9901 | €40,321 | €61,130 | +€20,809 | +51.6% |
| Financial charges | 65/66B | €21 | €45 | +€24 | +114.8% |
| Recurring financial charges | 65 | €21 | €45 | +€24 | +114.8% |
| Profit (loss) for the period before taxes | 9903 | €40,300 | €61,085 | +€20,785 | +51.6% |
| Income taxes | 67/77 | €8,469 | €12,341 | +€3,871 | +45.7% |
| Profit (loss) for the period | 9904 | €31,830 | €48,744 | +€16,914 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,830 | €48,744 | +€16,914 | +53.1% |
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 9 October 2026 via checked.be.