MACKIE JO: 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.
MACKIE JO
Largest movements
- Cash -€1
down €1 (-46.9%), from €2 to €1
mainly Net result for the year (-€134)
- Profit (loss) carried forward -€134
down €134 (-0.2%), from -€58,713 to -€58,847
- Other debts +€133
up €133 (+0.3%), from €51,716 to €51,849
- Gross operating margin +€177
up €177 (+66.9%), from -€265 to -€88
- Financial charges +€43
up €43 (+1,437%), from €3 to €46
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 | €2 | €1 | -€1 | -46.9% |
| Current assets | 29/58 | €2 | €1 | -€1 | -46.9% |
| Cash at bank and in hand | 54/58 | €2 | €1 | -€1 | -46.9% |
| Total equity and liabilities | 10/49 | €2 | €1 | -€1 | -46.9% |
| Equity | 10/15 | -€51,713 | -€51,847 | -€134 | -0.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,713 | -€58,847 | -€134 | -0.2% |
| Amounts payable | 17/49 | €51,716 | €51,849 | +€133 | +0.3% |
| Amounts payable within one year | 42/48 | €51,716 | €51,849 | +€133 | +0.3% |
| Other amounts payable | 47/48 | €51,716 | €51,849 | +€133 | +0.3% |
| Gross operating margin | 9900 | -€265 | -€88 | +€177 | +66.9% |
| Operating profit (loss) | 9901 | -€265 | -€88 | +€177 | +66.9% |
| Financial charges | 65/66B | €3 | €46 | +€43 | +1,437% |
| Recurring financial charges | 65 | €3 | €46 | +€43 | +1,437% |
| Profit (loss) for the period before taxes | 9903 | -€268 | -€134 | +€134 | +50.0% |
| Profit (loss) for the period | 9904 | -€268 | -€134 | +€134 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€268 | -€134 | +€134 | +50.0% |
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 28 October 2026 via checked.be.