MacMans: what changed
Two fiscal 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.
MacMans
Largest movements
- Cash +€23,280
up €23,280 (+66.1%), from €35,223 to €58,503
mainly Current investments (+€17,500) and Net result for the year (+€15,853)
- Current investments -€17,500
down €17,500 (-18.5%), from €94,633 to €77,133
- Tangible fixed assets -€8,196
down €8,196 (-6.5%), from €125,988 to €117,791
of which Land and buildings: -€8,903
- Other debts -€25,991
down €25,991 (-61.6%), from €42,183 to €16,192
- Reserves +€15,853
up €15,853 (+26.0%), from €60,984 to €76,837
of which Distributable reserves: +€15,853
- Accrued charges and deferred income +€12,639
new in 2025: €12,639
- Debts after one year -€7,625
down €7,625 (-31.8%), from €23,999 to €16,374
- Gross operating margin -€2,465
down €2,465 (-6.6%), from €37,346 to €34,881
- Staff costs +€881
up €881 (+480.1%), from €183 to €1,064
- Financial charges -€661
down €661 (-53.1%), from €1,245 to €585
- Depreciation -€660
down €660 (-5.6%), from €11,704 to €11,044
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 | €258,816 | €256,192 | -€2,625 | -1.0% |
| Fixed assets | 21/28 | €125,988 | €117,791 | -€8,196 | -6.5% |
| Tangible fixed assets | 22/27 | €125,988 | €117,791 | -€8,196 | -6.5% |
| Land and buildings | 22 | €122,661 | €113,758 | -€8,903 | -7.3% |
| Plant, machinery and equipment | 23 | €3,327 | €4,034 | +€707 | +21.3% |
| Current assets | 29/58 | €132,828 | €138,400 | +€5,572 | +4.2% |
| Amounts receivable within one year | 40/41 | €2,972 | €2,765 | -€208 | -7.0% |
| Other amounts receivable | 41 | €2,972 | €2,765 | -€208 | -7.0% |
| Current investments | 50/53 | €94,633 | €77,133 | -€17,500 | -18.5% |
| Cash at bank and in hand | 54/58 | €35,223 | €58,503 | +€23,280 | +66.1% |
| Total equity and liabilities | 10/49 | €258,816 | €256,192 | -€2,625 | -1.0% |
| Equity | 10/15 | €187,244 | €203,097 | +€15,853 | +8.5% |
| Contributions | 10/11 | €16,058 | €16,058 | = | 0.0% |
| Reserves | 13 | €60,984 | €76,837 | +€15,853 | +26.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,124 | €74,977 | +€15,853 | +26.8% |
| Profit (loss) carried forward | 14 | €110,202 | €110,202 | -€0 | 0.0% |
| Amounts payable | 17/49 | €71,572 | €53,095 | -€18,478 | -25.8% |
| Amounts payable after more than one year | 17 | €23,999 | €16,374 | -€7,625 | -31.8% |
| Financial debts | 170/4 | €23,999 | €16,374 | -€7,625 | -31.8% |
| Amounts payable within one year | 42/48 | €47,573 | €24,082 | -€23,491 | -49.4% |
| Trade debts | 44 | - | €1,889 | +€1,889 | |
| Suppliers | 440/4 | - | €1,889 | +€1,889 | |
| Taxes, remuneration and social security | 45 | €5,390 | €6,001 | +€611 | +11.3% |
| Taxes | 450/3 | €5,390 | €6,001 | +€611 | +11.3% |
| Other amounts payable | 47/48 | €42,183 | €16,192 | -€25,991 | -61.6% |
| Accrued charges and deferred income | 492/3 | - | €12,639 | +€12,639 | |
| Remuneration, social security and pensions | 62 | €183 | €1,064 | +€881 | +480.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,704 | €11,044 | -€660 | -5.6% |
| Other operating charges | 640/8 | - | €127 | +€127 | |
| Gross operating margin | 9900 | €37,346 | €34,881 | -€2,465 | -6.6% |
| Operating profit (loss) | 9901 | €25,458 | €22,646 | -€2,812 | -11.0% |
| Financial income | 75/76B | €711 | €1,027 | +€316 | +44.4% |
| Recurring financial income | 75 | €711 | €1,027 | +€316 | +44.4% |
| Financial charges | 65/66B | €1,245 | €585 | -€661 | -53.1% |
| Recurring financial charges | 65 | €1,245 | €585 | -€661 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €24,924 | €23,088 | -€1,835 | -7.4% |
| Income taxes | 67/77 | €7,028 | €7,235 | +€208 | +3.0% |
| Profit (loss) for the period | 9904 | €17,896 | €15,853 | -€2,043 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,896 | €15,853 | -€2,043 | -11.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.