MAck 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.
MAck Consulting
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash -€78,200
down €78,200 (-50.0%), from €156,435 to €78,236
mainly Contributions, distributions and other (-€337,721) and Tax, wage and social debts (-€33,885)
- Receivables within one year +€26,887
up €26,887 (+82.1%), from €32,754 to €59,641
of which Trade receivables: +€20,985
- Tangible fixed assets +€11,823
up €11,823 (+174%), from €6,807 to €18,630
of which Other tangible fixed assets: +€14,262
- Reserves -€250,418
no longer reported in 2025 (was €250,418)
- Other debts +€141,257
new in 2025: €141,257
- Tax, wage and social debts -€33,885
down €33,885 (-71.2%), from €47,605 to €13,719
- Gross operating margin -€22,339
down €22,339 (-16.0%), from €139,994 to €117,655
- Taxes -€6,328
down €6,328 (-20.3%), from €31,246 to €24,917
- Financial charges +€2,160
up €2,160 (+149%), from €1,453 to €3,613
of which Non-recurring financial charges: +€2,499
- Other operating charges +€1,518
up €1,518 (+198%), from €766 to €2,285
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 | €301,139 | €156,506 | -€144,633 | -48.0% |
| Fixed assets | 21/28 | €9,307 | €18,630 | +€9,323 | +100% |
| Tangible fixed assets | 22/27 | €6,807 | €18,630 | +€11,823 | +174% |
| Furniture and vehicles | 24 | €6,807 | €4,368 | -€2,439 | -35.8% |
| Other tangible fixed assets | 26 | - | €14,262 | +€14,262 | |
| Financial fixed assets | 28 | €2,500 | - | -€2,500 | |
| Current assets | 29/58 | €291,832 | €137,876 | -€153,956 | -52.8% |
| Amounts receivable within one year | 40/41 | €32,754 | €59,641 | +€26,887 | +82.1% |
| Trade receivables | 40 | €27,612 | €48,597 | +€20,985 | +76.0% |
| Other amounts receivable | 41 | €5,142 | €11,044 | +€5,902 | +115% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €156,435 | €78,236 | -€78,200 | -50.0% |
| Deferred charges and accrued income | 490/1 | €2,643 | - | -€2,643 | |
| Total equity and liabilities | 10/49 | €301,139 | €156,506 | -€144,633 | -48.0% |
| Equity | 10/15 | €250,668 | €250 | -€250,418 | -99.9% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €250,418 | - | -€250,418 | |
| Distributable reserves | 133 | €250,418 | - | -€250,418 | |
| Amounts payable | 17/49 | €50,471 | €156,256 | +€105,785 | +210% |
| Amounts payable within one year | 42/48 | €50,471 | €156,123 | +€105,652 | +209% |
| Trade debts | 44 | €2,867 | €1,148 | -€1,719 | -60.0% |
| Suppliers | 440/4 | €2,867 | €1,148 | -€1,719 | -60.0% |
| Taxes, remuneration and social security | 45 | €47,605 | €13,719 | -€33,885 | -71.2% |
| Taxes | 450/3 | €47,605 | €13,719 | -€33,885 | -71.2% |
| Other amounts payable | 47/48 | - | €141,257 | +€141,257 | |
| Accrued charges and deferred income | 492/3 | - | €133 | +€133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €2,742 | +€303 | +12.4% |
| Other operating charges | 640/8 | €766 | €2,285 | +€1,518 | +198% |
| Gross operating margin | 9900 | €139,994 | €117,655 | -€22,339 | -16.0% |
| Operating profit (loss) | 9901 | €136,789 | €112,628 | -€24,160 | -17.7% |
| Financial income | 75/76B | €2,024 | €3,205 | +€1,181 | +58.4% |
| Recurring financial income | 75 | €2,024 | €3,205 | +€1,181 | +58.4% |
| Financial charges | 65/66B | €1,453 | €3,613 | +€2,160 | +149% |
| Recurring financial charges | 65 | €1,453 | €1,114 | -€339 | -23.3% |
| Non-recurring financial charges | 66B | - | €2,499 | +€2,499 | |
| Profit (loss) for the period before taxes | 9903 | €137,360 | €112,221 | -€25,139 | -18.3% |
| Income taxes | 67/77 | €31,246 | €24,917 | -€6,328 | -20.3% |
| Profit (loss) for the period | 9904 | €106,114 | €87,303 | -€18,811 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,114 | €87,303 | -€18,811 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.