MACLA IMMO: 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.
MACLA IMMO
Largest movements
- Cash +€20,602
up €20,602 (+80.2%), from €25,687 to €46,289
mainly Net result for the year (+€13,239) and Tax, wage and social debts (+€5,254)
- Receivables within one year +€5,294
up €5,294 (+87.1%), from €6,078 to €11,372
of which Trade receivables: +€4,697
- Tangible fixed assets -€4,495
down €4,495 (-64.0%), from €7,028 to €2,533
of which Furniture and vehicles: -€3,845
- Reserves +€13,239
up €13,239 (+107%), from €12,399 to €25,639
- Tax, wage and social debts +€5,254
up €5,254 (+186%), from €2,827 to €8,080
of which Taxes: +€5,254
- Trade debts +€4,454
up €4,454 (+487%), from €914 to €5,369
- Other debts -€1,171
down €1,171 (-22.3%), from €5,255 to €4,084
- Gross operating margin +€15,716
up €15,716 (+132%), from €11,903 to €27,619
- Taxes +€5,254
up €5,254 (+1,232%), from €427 to €5,680
- Other operating charges +€994
up €994 (+312%), from €319 to €1,312
- Depreciation -€567
down €567 (-11.2%), from €5,062 to €4,495
- Financial charges -€496
down €496 (-13.4%), from €3,703 to €3,207
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 | €39,500 | €60,900 | +€21,400 | +54.2% |
| Fixed assets | 21/28 | €7,078 | €2,583 | -€4,495 | -63.5% |
| Tangible fixed assets | 22/27 | €7,028 | €2,533 | -€4,495 | -64.0% |
| Plant, machinery and equipment | 23 | €1,868 | €1,218 | -€651 | -34.8% |
| Furniture and vehicles | 24 | €5,160 | €1,315 | -€3,845 | -74.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €32,422 | €58,317 | +€25,896 | +79.9% |
| Amounts receivable within one year | 40/41 | €6,078 | €11,372 | +€5,294 | +87.1% |
| Trade receivables | 40 | €5,074 | €9,771 | +€4,697 | +92.6% |
| Other amounts receivable | 41 | €1,004 | €1,601 | +€597 | +59.5% |
| Cash at bank and in hand | 54/58 | €25,687 | €46,289 | +€20,602 | +80.2% |
| Deferred charges and accrued income | 490/1 | €656 | €656 | = | 0.0% |
| Total equity and liabilities | 10/49 | €39,500 | €60,900 | +€21,400 | +54.2% |
| Equity | 10/15 | €15,399 | €28,639 | +€13,239 | +86.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,399 | €25,639 | +€13,239 | +107% |
| Distributable reserves | 133 | €12,399 | €25,639 | +€13,239 | +107% |
| Amounts payable | 17/49 | €24,100 | €32,261 | +€8,161 | +33.9% |
| Amounts payable after more than one year | 17 | €12,500 | €12,500 | = | 0.0% |
| Other amounts payable | 178/9 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,995 | €17,532 | +€8,537 | +94.9% |
| Trade debts | 44 | €914 | €5,369 | +€4,454 | +487% |
| Suppliers | 440/4 | €914 | €5,369 | +€4,454 | +487% |
| Taxes, remuneration and social security | 45 | €2,827 | €8,080 | +€5,254 | +186% |
| Taxes | 450/3 | €427 | €5,680 | +€5,254 | +1,232% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €5,255 | €4,084 | -€1,171 | -22.3% |
| Accrued charges and deferred income | 492/3 | €2,605 | €2,229 | -€376 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,062 | €4,495 | -€567 | -11.2% |
| Other operating charges | 640/8 | €319 | €1,312 | +€994 | +312% |
| Gross operating margin | 9900 | €11,903 | €27,619 | +€15,716 | +132% |
| Operating profit (loss) | 9901 | €6,522 | €21,811 | +€15,290 | +234% |
| Financial income | 75/76B | €4 | €315 | +€311 | +8,895% |
| Recurring financial income | 75 | €4 | €315 | +€311 | +8,895% |
| Financial charges | 65/66B | €3,703 | €3,207 | -€496 | -13.4% |
| Recurring financial charges | 65 | €3,703 | €3,207 | -€496 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €2,823 | €18,920 | +€16,097 | +570% |
| Income taxes | 67/77 | €427 | €5,680 | +€5,254 | +1,232% |
| Profit (loss) for the period | 9904 | €2,396 | €13,239 | +€10,843 | +453% |
| Profit (loss) for the period to be appropriated | 9905 | €2,396 | €13,239 | +€10,843 | +453% |
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 13 October 2026 via checked.be.