MaCom' Consult: 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.
MaCom' Consult
Largest movements
- Cash -€18,573
down €18,573 (-19.7%), from €94,227 to €75,654
mainly Other debts (-€38,014) and Investment in fixed assets (net) (-€7,125)
- Receivables within one year -€17,849
down €17,849 (-31.2%), from €57,257 to €39,408
of which Trade receivables: -€25,349
- Tangible fixed assets +€2,960
up €2,960 (+18.1%), from €16,355 to €19,316
of which Plant, machinery and equipment: +€5,688
- Other debts -€38,014
down €38,014 (-93.6%), from €40,599 to €2,585
- Profit (loss) carried forward +€15,620
up €15,620 (+25.1%), from €62,288 to €77,908
- Tax, wage and social debts -€6,810
down €6,810 (-45.5%), from €14,964 to €8,154
- Trade debts -€4,394
down €4,394 (-12.1%), from €36,222 to €31,828
- Gross operating margin -€35,575
down €35,575 (-67.9%), from €52,399 to €16,824
- Taxes -€20,796
down €20,796, from €17,279 to -€3,517
- Depreciation -€1,934
down €1,934 (-31.7%), from €6,098 to €4,165
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 | €168,453 | €134,853 | -€33,600 | -19.9% |
| Fixed assets | 21/28 | €16,355 | €19,316 | +€2,960 | +18.1% |
| Tangible fixed assets | 22/27 | €16,355 | €19,316 | +€2,960 | +18.1% |
| Land and buildings | 22 | €10,521 | €9,419 | -€1,101 | -10.5% |
| Plant, machinery and equipment | 23 | €3,757 | €9,445 | +€5,688 | +151.4% |
| Furniture and vehicles | 24 | €2,078 | €451 | -€1,627 | -78.3% |
| Current assets | 29/58 | €152,097 | €115,537 | -€36,560 | -24.0% |
| Amounts receivable within one year | 40/41 | €57,257 | €39,408 | -€17,849 | -31.2% |
| Trade receivables | 40 | €57,257 | €31,908 | -€25,349 | -44.3% |
| Other amounts receivable | 41 | - | €7,500 | +€7,500 | |
| Cash at bank and in hand | 54/58 | €94,227 | €75,654 | -€18,573 | -19.7% |
| Deferred charges and accrued income | 490/1 | €613 | €474 | -€139 | -22.6% |
| Total equity and liabilities | 10/49 | €168,453 | €134,853 | -€33,600 | -19.9% |
| Equity | 10/15 | €76,648 | €92,268 | +€15,620 | +20.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | €12,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,100 | €6,100 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,288 | €77,908 | +€15,620 | +25.1% |
| Amounts payable | 17/49 | €91,805 | €42,585 | -€49,220 | -53.6% |
| Amounts payable within one year | 42/48 | €91,805 | €42,585 | -€49,220 | -53.6% |
| Financial debts | 43 | €19 | €17 | -€2 | -10.5% |
| Credit institutions | 430/8 | €19 | €17 | -€2 | -10.5% |
| Trade debts | 44 | €36,222 | €31,828 | -€4,394 | -12.1% |
| Suppliers | 440/4 | €36,222 | €31,828 | -€4,394 | -12.1% |
| Taxes, remuneration and social security | 45 | €14,964 | €8,154 | -€6,810 | -45.5% |
| Taxes | 450/3 | €14,964 | €8,154 | -€6,810 | -45.5% |
| Other amounts payable | 47/48 | €40,599 | €2,585 | -€38,014 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,098 | €4,165 | -€1,934 | -31.7% |
| Other operating charges | 640/8 | €482 | €497 | +€16 | +3.3% |
| Gross operating margin | 9900 | €52,399 | €16,824 | -€35,575 | -67.9% |
| Operating profit (loss) | 9901 | €45,819 | €12,162 | -€33,657 | -73.5% |
| Financial income | 75/76B | €42 | €202 | +€160 | +381.1% |
| Recurring financial income | 75 | €42 | €202 | +€160 | +381.1% |
| Financial charges | 65/66B | €261 | €261 | +€0 | +0.1% |
| Recurring financial charges | 65 | €261 | €261 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €45,600 | €12,103 | -€33,498 | -73.5% |
| Income taxes | 67/77 | €17,279 | -€3,517 | -€20,796 | |
| Profit (loss) for the period | 9904 | €28,321 | €15,620 | -€12,702 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,321 | €15,620 | -€12,702 | -44.8% |
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 1 October 2026 via checked.be.