MACODI: 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.
MACODI
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-3.4%), from €741,575 to €716,575
- Receivables within one year +€25,000
new in 2024: €25,000
- Profit (loss) carried forward +€18,352
up €18,352 (+40.9%), from -€44,851 to -€26,499
- Reserves -€13,590
down €13,590 (-3.3%), from €405,921 to €392,331
of which Tax-exempt reserves: -€13,590
- Financial income -€25,000
no longer reported in 2024 (was €25,000)
of which Financial income: -€25,000
- Depreciation +€16,575
up €16,575 (+196.7%), from €8,425 to €25,000
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €741,580 | €741,576 | -€3 | 0.0% |
| Fixed assets | 21/28 | €741,575 | €716,575 | -€25,000 | -3.4% |
| Intangible fixed assets | 21 | €741,575 | €716,575 | -€25,000 | -3.4% |
| Current assets | 29/58 | €4 | €25,001 | +€24,997 | +600883.4% |
| Amounts receivable within one year | 40/41 | - | €25,000 | +€25,000 | |
| Trade receivables | 40 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €4 | €1 | -€3 | -78.1% |
| Total equity and liabilities | 10/49 | €741,580 | €741,576 | -€3 | 0.0% |
| Equity | 10/15 | €546,070 | €550,832 | +€4,762 | +0.9% |
| Contributions | 10/11 | €185,000 | €185,000 | = | 0.0% |
| Capital | 10 | €185,000 | €185,000 | = | 0.0% |
| Issued capital | 100 | €185,000 | €185,000 | = | 0.0% |
| Reserves | 13 | €405,921 | €392,331 | -€13,590 | -3.3% |
| Non-distributable reserves | 130/1 | €776 | €776 | = | 0.0% |
| Legal reserve | 130 | €776 | €776 | = | 0.0% |
| Tax-exempt reserves | 132 | €403,126 | €389,536 | -€13,590 | -3.4% |
| Distributable reserves | 133 | €2,019 | €2,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,851 | -€26,499 | +€18,352 | +40.9% |
| Provisions and deferred taxes | 16 | €169,334 | €163,625 | -€5,709 | -3.4% |
| Deferred taxes | 168 | €169,334 | €163,625 | -€5,709 | -3.4% |
| Amounts payable | 17/49 | €26,176 | €27,120 | +€943 | +3.6% |
| Amounts payable after more than one year | 17 | €25,548 | €26,193 | +€645 | +2.5% |
| Other amounts payable | 178/9 | €25,548 | €26,193 | +€645 | +2.5% |
| Amounts payable within one year | 42/48 | €628 | €384 | -€244 | -38.8% |
| Trade debts | 44 | €628 | €384 | -€244 | -38.8% |
| Suppliers | 440/4 | €628 | €384 | -€244 | -38.8% |
| Accrued charges and deferred income | 492/3 | - | €542 | +€542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,425 | €25,000 | +€16,575 | +196.7% |
| Other operating charges | 640/8 | €648 | €806 | +€158 | +24.3% |
| Gross operating margin | 9900 | €25,000 | €25,000 | = | 0.0% |
| Operating profit (loss) | 9901 | €15,927 | -€806 | -€16,733 | |
| Financial income | 75/76B | €25,000 | - | -€25,000 | |
| Recurring financial income | 75 | €25,000 | - | -€25,000 | |
| Non-recurring financial income | 76B | €25,000 | - | -€25,000 | |
| Financial charges | 65/66B | €320 | €141 | -€179 | -56.0% |
| Recurring financial charges | 65 | €320 | €141 | -€179 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €40,607 | -€947 | -€41,554 | |
| Transfer from deferred taxes | 780 | €1,924 | €5,709 | +€3,785 | +196.7% |
| Profit (loss) for the period | 9904 | €42,531 | €4,762 | -€37,769 | -88.8% |
| Transfer from tax-exempt reserves | 789 | €4,580 | €13,590 | +€9,010 | +196.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,111 | €18,352 | -€28,759 | -61.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.