Macome: 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.
What changed
Macome
NACE 25.639, Manufacture of fabricated metal products, except machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€44,000
2024 · €8,810-€52,810
Equity
€394,656
2024 · €438,656-€44,000
Cash
€13,965
2024 · €132,300-€118,335
Balance sheet total
€942,036
2024 · €1.2m-€232,793
Largest movements
Assets
- Cash -€118,335
down €118,335 (-89.4%), from €132,300 to €13,965
mainly Short-term financial debts (-€175,264) and Debts after one year (-€91,454)
- Tangible fixed assets -€95,872
down €95,872 (-15.7%), from €612,324 to €516,452
of which Leasing and similar rights: -€54,945
- Receivables within one year -€18,783
down €18,783 (-4.4%), from €423,755 to €404,972
of which Trade receivables: -€122,114
Equity and liabilities
- Short-term financial debts -€175,264
down €175,264 (-75.5%), from €232,250 to €56,986
- Debts after one year -€91,454
down €91,454 (-53.3%), from €171,631 to €80,177
- Tax, wage and social debts +€78,383
up €78,383 (+37.9%), from €206,737 to €285,120
of which Taxes: +€63,906
- Profit (loss) carried forward -€44,000
down €44,000 (-26.0%), from €169,547 to €125,547
Income statement
- Turnover -€233,823
down €233,823 (-7.6%), from €3.1m to €2.9m
- Staff costs -€212,344
down €212,344 (-8.7%), from €2.4m to €2.2m
- Other operating income -€34,645
down €34,645 (-57.2%), from €60,586 to €25,941
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.
Result 2024
€8,810
Turnover
-€233,823
Other operating income
-€34,645
Goods and materials
+€10,041
Services and other goods
-€13,512
Staff costs
+€212,344
Depreciation
+€4,286
Write-downs
-€7,406
Other operating charges
-€33
Other operating items
+€5,264
Financial income
+€974
Financial charges
+€3,700
Result 2025
-€44,000
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.
From operations
+€160,151
Investment
-€6,739
Financing
-€271,748
Cash 2024
€132,300
From operations (derived)
+€160,151
Net result for the year
-€44,000
Depreciation
+€102,610
Receivables within one year
+€18,783
Deferred charges and accrued income
-€197
Trade debts
+€4,571
Tax, wage and social debts
+€78,383
Investment (derived)
-€6,739
Investment in fixed assets (net)
-€6,739
Financing
-€271,748
Debts after one year
-€91,454
Current portion of long-term debt
-€5,030
Short-term financial debts
-€175,264
Cash 2025
€13,965
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,174,829 | €942,036 | -€232,793 | -19.8% |
| Fixed assets | 21/28 | €612,324 | €516,452 | -€95,872 | -15.7% |
| Tangible fixed assets | 22/27 | €612,324 | €516,452 | -€95,872 | -15.7% |
| Plant, machinery and equipment | 23 | €137,609 | €113,525 | -€24,085 | -17.5% |
| Furniture and vehicles | 24 | €8,232 | €8,467 | +€235 | +2.9% |
| Leasing and similar rights | 25 | €391,791 | €336,846 | -€54,945 | -14.0% |
| Other tangible fixed assets | 26 | €74,692 | €57,614 | -€17,078 | -22.9% |
| Current assets | 29/58 | €562,505 | €425,584 | -€136,921 | -24.3% |
| Amounts receivable within one year | 40/41 | €423,755 | €404,972 | -€18,783 | -4.4% |
| Trade receivables | 40 | €421,103 | €298,989 | -€122,114 | -29.0% |
| Other amounts receivable | 41 | €2,652 | €105,983 | +€103,331 | +3895.9% |
| Cash at bank and in hand | 54/58 | €132,300 | €13,965 | -€118,335 | -89.4% |
| Deferred charges and accrued income | 490/1 | €6,450 | €6,647 | +€197 | +3.1% |
| Total equity and liabilities | 10/49 | €1,174,829 | €942,036 | -€232,793 | -19.8% |
| Equity | 10/15 | €438,656 | €394,656 | -€44,000 | -10.0% |
| Contributions | 10/11 | €174,706 | €174,706 | = | 0.0% |
| Capital | 10 | €165,000 | €165,000 | = | 0.0% |
| Issued capital | 100 | €165,000 | €165,000 | = | 0.0% |
| Outside capital | 11 | €9,706 | €9,706 | = | 0.0% |
| Share premium | 1100/10 | €9,706 | €9,706 | = | 0.0% |
| Reserves | 13 | €94,403 | €94,403 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,471 | €17,471 | = | 0.0% |
| Legal reserve | 130 | €17,471 | €17,471 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,065 | €40,065 | = | 0.0% |
| Distributable reserves | 133 | €36,867 | €36,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,547 | €125,547 | -€44,000 | -26.0% |
| Amounts payable | 17/49 | €736,173 | €547,380 | -€188,793 | -25.6% |
| Amounts payable after more than one year | 17 | €171,631 | €80,177 | -€91,454 | -53.3% |
| Financial debts | 170/4 | €171,631 | €80,177 | -€91,454 | -53.3% |
| Leasing and similar obligations | 172 | €127,626 | €50,526 | -€77,100 | -60.4% |
| Credit institutions | 173 | €44,005 | €29,651 | -€14,353 | -32.6% |
| Amounts payable within one year | 42/48 | €564,543 | €467,203 | -€97,340 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €96,484 | €91,454 | -€5,030 | -5.2% |
| Financial debts | 43 | €232,250 | €56,986 | -€175,264 | -75.5% |
| Credit institutions | 430/8 | €232,250 | €56,986 | -€175,264 | -75.5% |
| Trade debts | 44 | €29,072 | €33,643 | +€4,571 | +15.7% |
| Suppliers | 440/4 | €29,072 | €33,643 | +€4,571 | +15.7% |
| Taxes, remuneration and social security | 45 | €206,737 | €285,120 | +€78,383 | +37.9% |
| Taxes | 450/3 | €248 | €64,154 | +€63,906 | +25719.8% |
| Remuneration and social security | 454/9 | €206,488 | €220,966 | +€14,477 | +7.0% |
| Operating income | 70/76A | €3,142,048 | €2,878,844 | -€263,204 | -8.4% |
| Turnover | 70 | €3,086,726 | €2,852,903 | -€233,823 | -7.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€5,264 | - | +€5,264 | |
| Other operating income | 74 | €60,586 | €25,941 | -€34,645 | -57.2% |
| Operating charges | 60/66A | €3,115,315 | €2,909,595 | -€205,720 | -6.6% |
| Goods for resale, raw materials and consumables | 60 | €103,002 | €92,961 | -€10,041 | -9.7% |
| Purchases | 600/8 | €100,860 | €92,961 | -€7,899 | -7.8% |
| Change in stocks: decrease (increase) | 609 | €2,142 | - | -€2,142 | |
| Services and other goods | 61 | €478,955 | €492,467 | +€13,512 | +2.8% |
| Remuneration, social security and pensions | 62 | €2,432,699 | €2,220,355 | -€212,344 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,897 | €102,610 | -€4,286 | -4.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,406 | - | +€7,406 | |
| Other operating charges | 640/8 | €1,169 | €1,201 | +€33 | +2.8% |
| Operating profit (loss) | 9901 | €26,733 | -€30,751 | -€57,484 | |
| Financial income | 75/76B | €588 | €1,562 | +€974 | +165.7% |
| Recurring financial income | 75 | €588 | €1,562 | +€974 | +165.7% |
| Income from current assets | 751 | €588 | €1,562 | +€974 | +165.7% |
| Financial charges | 65/66B | €18,511 | €14,810 | -€3,700 | -20.0% |
| Recurring financial charges | 65 | €18,511 | €14,810 | -€3,700 | -20.0% |
| Debt charges | 650 | €17,284 | €13,669 | -€3,614 | -20.9% |
| Other financial charges | 652/9 | €1,227 | €1,141 | -€86 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €8,810 | -€44,000 | -€52,810 | |
| Profit (loss) for the period | 9904 | €8,810 | -€44,000 | -€52,810 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,810 | -€44,000 | -€52,810 |
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 6 October 2026 via checked.be.