Maclanis: 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.
Maclanis
Largest movements
- Cash +€25,158
up €25,158 (+1500.5%), from €1,677 to €26,835
mainly Net result for the year (+€40,269) and Depreciation (+€17,754)
- Tangible fixed assets -€17,003
down €17,003 (-15.4%), from €110,588 to €93,585
of which Furniture and vehicles: -€12,008
- Receivables within one year +€16,843
up €16,843 (+22.4%), from €75,329 to €92,172
of which Other amounts receivable: +€13,686
- Current investments -€5,000
no longer reported in 2025 (was €5,000)
- Reserves +€21,193
up €21,193 (+14.4%), from €147,480 to €168,672
- Tax, wage and social debts +€6,275
up €6,275 (+63.4%), from €9,895 to €16,169
- Other debts -€5,468
down €5,468 (-22.3%), from €24,544 to €19,076
- Current portion of long-term debt -€3,499
no longer reported in 2025 (was €3,499)
- Gross operating margin +€34,132
up €34,132 (+84.3%), from €40,508 to €74,640
- Taxes +€9,446
up €9,446 (+155.5%), from €6,076 to €15,521
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 | €192,893 | €212,891 | +€19,998 | +10.4% |
| Fixed assets | 21/28 | €110,888 | €93,885 | -€17,003 | -15.3% |
| Tangible fixed assets | 22/27 | €110,588 | €93,585 | -€17,003 | -15.4% |
| Land and buildings | 22 | €85,949 | €81,432 | -€4,516 | -5.3% |
| Plant, machinery and equipment | 23 | €958 | €479 | -€479 | -50.0% |
| Furniture and vehicles | 24 | €23,681 | €11,673 | -€12,008 | -50.7% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €82,005 | €119,006 | +€37,001 | +45.1% |
| Amounts receivable within one year | 40/41 | €75,329 | €92,172 | +€16,843 | +22.4% |
| Trade receivables | 40 | €27,231 | €30,387 | +€3,157 | +11.6% |
| Other amounts receivable | 41 | €48,098 | €61,784 | +€13,686 | +28.5% |
| Current investments | 50/53 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €1,677 | €26,835 | +€25,158 | +1500.5% |
| Total equity and liabilities | 10/49 | €192,893 | €212,891 | +€19,998 | +10.4% |
| Equity | 10/15 | €153,680 | €174,872 | +€21,193 | +13.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,480 | €168,672 | +€21,193 | +14.4% |
| Distributable reserves | 133 | €147,480 | €168,672 | +€21,193 | +14.4% |
| Amounts payable | 17/49 | €39,214 | €38,019 | -€1,195 | -3.0% |
| Amounts payable within one year | 42/48 | €39,214 | €37,369 | -€1,845 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €3,499 | - | -€3,499 | |
| Trade debts | 44 | €1,276 | €2,123 | +€848 | +66.4% |
| Suppliers | 440/4 | €1,276 | €2,123 | +€848 | +66.4% |
| Taxes, remuneration and social security | 45 | €9,895 | €16,169 | +€6,275 | +63.4% |
| Taxes | 450/3 | €9,895 | €16,169 | +€6,275 | +63.4% |
| Other amounts payable | 47/48 | €24,544 | €19,076 | -€5,468 | -22.3% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,485 | €17,754 | +€269 | +1.5% |
| Other operating charges | 640/8 | €1,202 | €842 | -€360 | -29.9% |
| Gross operating margin | 9900 | €40,508 | €74,640 | +€34,132 | +84.3% |
| Operating profit (loss) | 9901 | €21,821 | €56,044 | +€34,223 | +156.8% |
| Financial income | 75/76B | €10 | €22 | +€12 | +113.6% |
| Recurring financial income | 75 | €10 | €22 | +€12 | +113.6% |
| Financial charges | 65/66B | €805 | €276 | -€529 | -65.7% |
| Recurring financial charges | 65 | €805 | €276 | -€529 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | €21,026 | €55,790 | +€34,764 | +165.3% |
| Income taxes | 67/77 | €6,076 | €15,521 | +€9,446 | +155.5% |
| Profit (loss) for the period | 9904 | €14,950 | €40,269 | +€25,318 | +169.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,950 | €40,269 | +€25,318 | +169.4% |
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 12 October 2026 via checked.be.