Macobi Johnson: 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.
Macobi Johnson
Largest movements
- Cash +€31,442
up €31,442 (+35.7%), from €88,035 to €119,477
mainly Net result for the year (+€23,389) and Tax, wage and social debts (+€5,374)
- Receivables within one year -€2,361
down €2,361 (-43.6%), from €5,415 to €3,053
of which Trade receivables: -€2,205
- Reserves +€23,389
up €23,389 (+31.2%), from €74,983 to €98,372
- Tax, wage and social debts +€5,374
up €5,374 (+81.3%), from €6,613 to €11,987
of which Taxes: +€7,274
- Other debts +€2,687
up €2,687 (+322.6%), from €833 to €3,520
- Trade debts -€1,577
down €1,577 (-87.4%), from €1,806 to €228
- Gross operating margin +€3,926
up €3,926 (+12.7%), from €30,971 to €34,897
- Taxes +€951
up €951 (+11.3%), from €8,450 to €9,401
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 | €102,835 | €132,743 | +€29,908 | +29.1% |
| Fixed assets | 21/28 | €8,635 | €9,904 | +€1,269 | +14.7% |
| Tangible fixed assets | 22/27 | €8,610 | €9,879 | +€1,269 | +14.7% |
| Furniture and vehicles | 24 | €1,101 | €851 | -€250 | -22.7% |
| Other tangible fixed assets | 26 | €7,509 | €9,028 | +€1,519 | +20.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €94,200 | €122,839 | +€28,638 | +30.4% |
| Amounts receivable within one year | 40/41 | €5,415 | €3,053 | -€2,361 | -43.6% |
| Trade receivables | 40 | €2,205 | - | -€2,205 | |
| Other amounts receivable | 41 | €3,210 | €3,053 | -€156 | -4.9% |
| Cash at bank and in hand | 54/58 | €88,035 | €119,477 | +€31,442 | +35.7% |
| Deferred charges and accrued income | 490/1 | €750 | €308 | -€442 | -58.9% |
| Total equity and liabilities | 10/49 | €102,835 | €132,743 | +€29,908 | +29.1% |
| Equity | 10/15 | €93,583 | €116,972 | +€23,389 | +25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,983 | €98,372 | +€23,389 | +31.2% |
| Distributable reserves | 133 | €74,983 | €98,372 | +€23,389 | +31.2% |
| Amounts payable | 17/49 | €9,252 | €15,771 | +€6,519 | +70.5% |
| Amounts payable within one year | 42/48 | €9,252 | €15,736 | +€6,484 | +70.1% |
| Trade debts | 44 | €1,806 | €228 | -€1,577 | -87.4% |
| Suppliers | 440/4 | €1,806 | €228 | -€1,577 | -87.4% |
| Taxes, remuneration and social security | 45 | €6,613 | €11,987 | +€5,374 | +81.3% |
| Taxes | 450/3 | €4,713 | €11,987 | +€7,274 | +154.3% |
| Remuneration and social security | 454/9 | €1,900 | - | -€1,900 | |
| Other amounts payable | 47/48 | €833 | €3,520 | +€2,687 | +322.6% |
| Accrued charges and deferred income | 492/3 | - | €35 | +€35 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €636 | €859 | +€223 | +35.0% |
| Other operating charges | 640/8 | €1,057 | €999 | -€58 | -5.5% |
| Gross operating margin | 9900 | €30,971 | €34,897 | +€3,926 | +12.7% |
| Operating profit (loss) | 9901 | €29,277 | €33,038 | +€3,761 | +12.8% |
| Financial charges | 65/66B | €210 | €248 | +€38 | +18.2% |
| Recurring financial charges | 65 | €210 | €248 | +€38 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €29,067 | €32,790 | +€3,723 | +12.8% |
| Income taxes | 67/77 | €8,450 | €9,401 | +€951 | +11.3% |
| Profit (loss) for the period | 9904 | €20,617 | €23,389 | +€2,772 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,617 | €23,389 | +€2,772 | +13.4% |
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.