MACON PROJECTS: 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.
MACON PROJECTS
Largest movements
- Tangible fixed assets +€305,000
new in 2025: €305,000
of which Land and buildings: +€275,000
- Cash +€75,991
up €75,991 (+817,984%), from €9 to €76,000
mainly Other debts (+€285,198) and Net result for the year (+€107,802)
- Receivables within one year +€27,096
up €27,096 (+93.7%), from €28,904 to €56,000
of which Other amounts receivable: +€27,096
- Other debts +€285,198
new in 2025: €285,198
- Profit (loss) carried forward +€107,802
new in 2025: €107,802
- Trade debts +€23,607
up €23,607 (+6,004%), from €393 to €24,000
- Reserves -€8,520
no longer reported in 2025 (was €8,520)
- Gross operating margin +€108,750
up €108,750, from -€948 to €107,802
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 | €28,913 | €437,000 | +€408,087 | +1,411% |
| Fixed assets | 21/28 | - | €305,000 | +€305,000 | |
| Tangible fixed assets | 22/27 | - | €305,000 | +€305,000 | |
| Land and buildings | 22 | - | €275,000 | +€275,000 | |
| Plant, machinery and equipment | 23 | - | €25,000 | +€25,000 | |
| Furniture and vehicles | 24 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €28,913 | €132,000 | +€103,087 | +357% |
| Amounts receivable within one year | 40/41 | €28,904 | €56,000 | +€27,096 | +93.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €28,904 | €56,000 | +€27,096 | +93.7% |
| Cash at bank and in hand | 54/58 | €9 | €76,000 | +€75,991 | +817,984% |
| Total equity and liabilities | 10/49 | €28,913 | €437,000 | +€408,087 | +1,411% |
| Equity | 10/15 | €28,520 | €127,802 | +€99,282 | +348% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | - | €20,000 | +€20,000 | |
| Issued capital | 100 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €8,520 | - | -€8,520 | |
| Distributable reserves | 133 | €8,520 | - | -€8,520 | |
| Profit (loss) carried forward | 14 | - | €107,802 | +€107,802 | |
| Amounts payable | 17/49 | €393 | €309,198 | +€308,805 | +78,540% |
| Amounts payable within one year | 42/48 | €393 | €309,198 | +€308,805 | +78,540% |
| Trade debts | 44 | €393 | €24,000 | +€23,607 | +6,004% |
| Suppliers | 440/4 | €393 | €24,000 | +€23,607 | +6,004% |
| Other amounts payable | 47/48 | - | €285,198 | +€285,198 | |
| Other operating charges | 640/8 | €115 | - | -€115 | |
| Gross operating margin | 9900 | -€948 | €107,802 | +€108,750 | |
| Operating profit (loss) | 9901 | -€1,064 | €107,802 | +€108,866 | |
| Financial charges | 65/66B | €321 | - | -€321 | |
| Recurring financial charges | 65 | €321 | - | -€321 | |
| Profit (loss) for the period before taxes | 9903 | -€1,385 | €107,802 | +€109,187 | |
| Profit (loss) for the period | 9904 | -€1,385 | €107,802 | +€109,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,385 | €107,802 | +€109,187 |
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 1 November 2026 via checked.be.