Macotruck: 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
Macotruck
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.4m
2024 · €2.0m-€621,722
Equity
€6.1m
2024 · €5.4m+€721,699
Cash
€6,839
2024 · €519+€6,320
Balance sheet total
€10.2m
2024 · €10.8m-€596,878
Largest movements
Assets
- Current investments -€1.9m
down €1.9m (-36.8%), from €5.3m to €3.3m
- Receivables within one year +€1.4m
up €1.4m (+138.4%), from €979,427 to €2.3m
of which Trade receivables: +€1.3m
Equity and liabilities
- Other debts -€3.0m
down €3.0m (-81.4%), from €3.7m to €684,691
- Trade debts +€1.6m
up €1.6m (+237.9%), from €666,653 to €2.3m
- Profit (loss) carried forward +€412,199
up €412,199 (+22.2%), from €1.9m to €2.3m
- Reserves +€309,500
up €309,500 (+8.9%), from €3.5m to €3.8m
of which Tax-exempt reserves: +€309,500
- Tax, wage and social debts +€145,314
up €145,314 (+44.7%), from €324,782 to €470,096
of which Remuneration and social security: +€122,806
Income statement
- Goods and materials +€578,169
up €578,169 (+249.5%), from €231,725 to €809,894
- Services and other goods +€357,325
up €357,325 (+8.4%), from €4.3m to €4.6m
- Taxes -€280,276
down €280,276 (-43.6%), from €643,188 to €362,912
of which Taxes: -€280,276
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
€2.0m
Turnover
+€13,198
Goods and materials
-€578,169
Services and other goods
-€357,325
Staff costs
-€27,308
Depreciation
-€70,730
Write-downs
-€28,908
Other operating charges
+€19,255
Other operating items
+€215,964
Financial income
-€90,065
Financial charges
+€2,089
Taxes
+€280,276
Result 2025
€1.4m
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
-€216,089
Investment
+€951,430
Financing
-€729,020
Cash 2024
€519
From operations (derived)
-€216,089
Net result for the year
+€1.4m
Depreciation
+€1.0m
Smaller working-capital items
+€6,841
Receivables within one year
-€1.4m
Trade debts
+€1.6m
Tax, wage and social debts
+€145,314
Other debts
-€3.0m
Investment (derived)
+€951,430
Investment in fixed assets (net)
-€986,174
Current investments
+€1.9m
Financing
-€729,020
Debts after one year
-€46,597
Current portion of long-term debt
+€2,268
Contributions, distributions and other
-€684,691
Cash 2025
€6,839
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,769,554 | €10,172,677 | -€596,878 | -5.5% |
| Fixed assets | 21/28 | €4,447,532 | €4,433,077 | -€14,456 | -0.3% |
| Tangible fixed assets | 22/27 | €4,447,317 | €4,433,077 | -€14,240 | -0.3% |
| Land and buildings | 22 | €25,212 | €20,604 | -€4,608 | -18.3% |
| Plant, machinery and equipment | 23 | €1,421,182 | €1,535,507 | +€114,325 | +8.0% |
| Furniture and vehicles | 24 | €2,517,647 | €2,430,341 | -€87,307 | -3.5% |
| Leasing and similar rights | 25 | €483,276 | €446,625 | -€36,651 | -7.6% |
| Financial fixed assets | 28 | €216 | - | -€216 | |
| Other financial fixed assets | 284/8 | €216 | - | -€216 | |
| Amounts receivable and cash guarantees | 285/8 | €216 | - | -€216 | |
| Current assets | 29/58 | €6,322,022 | €5,739,600 | -€582,422 | -9.2% |
| Amounts receivable after more than one year | 29 | €7,694 | €3,149 | -€4,546 | -59.1% |
| Other amounts receivable | 291 | €7,694 | €3,149 | -€4,546 | -59.1% |
| Amounts receivable within one year | 40/41 | €979,427 | €2,335,129 | +€1.4m | +138.4% |
| Trade receivables | 40 | €915,178 | €2,185,687 | +€1.3m | +138.8% |
| Other amounts receivable | 41 | €64,249 | €149,442 | +€85,193 | +132.6% |
| Current investments | 50/53 | €5,264,544 | €3,326,941 | -€1.9m | -36.8% |
| Other investments | 51/53 | €5,264,544 | €3,326,941 | -€1.9m | -36.8% |
| Cash at bank and in hand | 54/58 | €519 | €6,839 | +€6,320 | +1218.7% |
| Deferred charges and accrued income | 490/1 | €69,838 | €67,542 | -€2,296 | -3.3% |
| Total equity and liabilities | 10/49 | €10,769,554 | €10,172,677 | -€596,878 | -5.5% |
| Equity | 10/15 | €5,427,769 | €6,149,468 | +€721,699 | +13.3% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Capital | 10 | €93,000 | €93,000 | = | 0.0% |
| Issued capital | 100 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €3,475,763 | €3,785,263 | +€309,500 | +8.9% |
| Non-distributable reserves | 130/1 | €9,300 | €9,300 | = | 0.0% |
| Legal reserve | 130 | €9,300 | €9,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,147,249 | €1,456,749 | +€309,500 | +27.0% |
| Distributable reserves | 133 | €2,319,214 | €2,319,214 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,859,006 | €2,271,206 | +€412,199 | +22.2% |
| Provisions and deferred taxes | 16 | €100,000 | €100,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €100,000 | €100,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable | 17/49 | €5,241,785 | €3,923,208 | -€1.3m | -25.2% |
| Amounts payable after more than one year | 17 | €515,721 | €469,124 | -€46,597 | -9.0% |
| Financial debts | 170/4 | €515,721 | €469,124 | -€46,597 | -9.0% |
| Leasing and similar obligations | 172 | €515,721 | €469,124 | -€46,597 | -9.0% |
| Amounts payable within one year | 42/48 | €4,726,064 | €3,454,084 | -€1.3m | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €44,329 | €46,597 | +€2,268 | +5.1% |
| Trade debts | 44 | €666,653 | €2,252,700 | +€1.6m | +237.9% |
| Suppliers | 440/4 | €666,653 | €2,252,700 | +€1.6m | +237.9% |
| Taxes, remuneration and social security | 45 | €324,782 | €470,096 | +€145,314 | +44.7% |
| Taxes | 450/3 | - | €22,508 | +€22,508 | |
| Remuneration and social security | 454/9 | €324,782 | €447,588 | +€122,806 | +37.8% |
| Other amounts payable | 47/48 | €3,690,300 | €684,691 | -€3.0m | -81.4% |
| Operating income | 70/76A | €12,519,277 | €12,754,101 | +€234,824 | +1.9% |
| Turnover | 70 | €12,431,402 | €12,444,601 | +€13,198 | +0.1% |
| Non-recurring operating income | 76A | €87,874 | €309,500 | +€221,626 | +252.2% |
| Operating charges | 60/66A | €9,971,043 | €11,019,890 | +€1.0m | +10.5% |
| Goods for resale, raw materials and consumables | 60 | €231,725 | €809,894 | +€578,169 | +249.5% |
| Purchases | 600/8 | €231,725 | €809,894 | +€578,169 | +249.5% |
| Services and other goods | 61 | €4,263,739 | €4,621,063 | +€357,325 | +8.4% |
| Remuneration, social security and pensions | 62 | €4,486,118 | €4,513,426 | +€27,308 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €929,899 | €1,000,629 | +€70,730 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,500 | €30,408 | +€28,908 | +1927.2% |
| Other operating charges | 640/8 | €58,063 | €38,808 | -€19,255 | -33.2% |
| Non-recurring operating charges | 66A | - | €5,662 | +€5,662 | |
| Operating profit (loss) | 9901 | €2,548,233 | €1,734,211 | -€814,022 | -31.9% |
| Financial income | 75/76B | €155,532 | €65,468 | -€90,065 | -57.9% |
| Recurring financial income | 75 | €155,532 | €65,468 | -€90,065 | -57.9% |
| Income from current assets | 751 | €155,532 | €65,467 | -€90,065 | -57.9% |
| Other financial income | 752/9 | €0 | €0 | +€0 | +933.3% |
| Financial charges | 65/66B | €32,465 | €30,376 | -€2,089 | -6.4% |
| Recurring financial charges | 65 | €32,465 | €30,376 | -€2,089 | -6.4% |
| Debt charges | 650 | €29,153 | €26,996 | -€2,158 | -7.4% |
| Other financial charges | 652/9 | €3,312 | €3,381 | +€69 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €2,671,300 | €1,769,302 | -€901,998 | -33.8% |
| Income taxes | 67/77 | €643,188 | €362,912 | -€280,276 | -43.6% |
| Taxes | 670/3 | €643,188 | €362,912 | -€280,276 | -43.6% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €2,028,113 | €1,406,391 | -€621,722 | -30.7% |
| Transfer to tax-exempt reserves | 689 | €83,000 | €309,500 | +€226,500 | +272.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,945,113 | €1,096,891 | -€848,222 | -43.6% |
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 8 October 2026 via checked.be.