MACOMPTA: 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.
MACOMPTA
Largest movements
- Receivables within one year +€31,894
up €31,894 (+151%), from €21,095 to €52,990
of which Trade receivables: +€27,331
- Cash +€21,886
up €21,886 (+13.2%), from €165,406 to €187,292
mainly Net result for the year (+€47,363) and Tax, wage and social debts (+€10,643)
- Reserves +€39,867
up €39,867 (+24.6%), from €161,924 to €201,791
- Tax, wage and social debts +€10,643
up €10,643 (+64.5%), from €16,497 to €27,140
- Other debts +€2,747
up €2,747 (+57.8%), from €4,750 to €7,497
- Gross operating margin +€45,736
up €45,736 (+162%), from €28,245 to €73,980
- Taxes +€13,219
up €13,219 (+122%), from €10,873 to €24,092
- Write-downs +€3,090
new in 2025: €3,090
- Financial income +€1,278
up €1,278 (+26,626%), from €5 to €1,283
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.
Derived cash bridge
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 | €195,571 | €250,388 | +€54,817 | +28.0% |
| Fixed assets | 21/28 | €4,750 | €6,060 | +€1,310 | +27.6% |
| Tangible fixed assets | 22/27 | €4,750 | €6,060 | +€1,310 | +27.6% |
| Land and buildings | 22 | €4,750 | €4,560 | -€190 | -4.0% |
| Furniture and vehicles | 24 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €190,821 | €244,328 | +€53,507 | +28.0% |
| Amounts receivable within one year | 40/41 | €21,095 | €52,990 | +€31,894 | +151% |
| Trade receivables | 40 | €17,247 | €44,578 | +€27,331 | +158% |
| Other amounts receivable | 41 | €3,849 | €8,412 | +€4,563 | +119% |
| Cash at bank and in hand | 54/58 | €165,406 | €187,292 | +€21,886 | +13.2% |
| Deferred charges and accrued income | 490/1 | €4,320 | €4,046 | -€274 | -6.3% |
| Total equity and liabilities | 10/49 | €195,571 | €250,388 | +€54,817 | +28.0% |
| Equity | 10/15 | €174,324 | €214,191 | +€39,867 | +22.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €161,924 | €201,791 | +€39,867 | +24.6% |
| Distributable reserves | 133 | €161,924 | €201,791 | +€39,867 | +24.6% |
| Amounts payable | 17/49 | €21,247 | €36,197 | +€14,950 | +70.4% |
| Amounts payable within one year | 42/48 | €21,247 | €36,197 | +€14,950 | +70.4% |
| Trade debts | 44 | - | €560 | +€560 | |
| Suppliers | 440/4 | - | €560 | +€560 | |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €16,497 | €27,140 | +€10,643 | +64.5% |
| Taxes | 450/3 | €16,497 | €27,140 | +€10,643 | +64.5% |
| Other amounts payable | 47/48 | €4,750 | €7,497 | +€2,747 | +57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €190 | +€190 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,090 | +€3,090 | |
| Other operating charges | 640/8 | - | €190 | +€190 | |
| Non-recurring operating charges | 66A | €779 | - | -€779 | |
| Gross operating margin | 9900 | €28,245 | €73,980 | +€45,736 | +162% |
| Operating profit (loss) | 9901 | €27,466 | €70,510 | +€43,045 | +157% |
| Financial income | 75/76B | €5 | €1,283 | +€1,278 | +26,626% |
| Recurring financial income | 75 | €5 | €1,283 | +€1,278 | +26,626% |
| Financial charges | 65/66B | €98 | €338 | +€239 | +243% |
| Recurring financial charges | 65 | €98 | €338 | +€239 | +243% |
| Profit (loss) for the period before taxes | 9903 | €27,372 | €71,455 | +€44,083 | +161% |
| Income taxes | 67/77 | €10,873 | €24,092 | +€13,219 | +122% |
| Profit (loss) for the period | 9904 | €16,499 | €47,363 | +€30,864 | +187% |
| Profit (loss) for the period to be appropriated | 9905 | €16,499 | €47,363 | +€30,864 | +187% |
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 18 October 2026 via checked.be.