MACRI FLORENNES: 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.
MACRI FLORENNES
Largest movements
- Tangible fixed assets -€9,973
down €9,973 (-6.6%), from €150,519 to €140,546
- Other debts +€30,339
up €30,339 (+59.5%), from €51,002 to €81,341
- Current portion of long-term debt -€27,103
down €27,103 (-67.8%), from €39,992 to €12,889
- Debts after one year -€12,889
down €12,889 (-8.3%), from €156,025 to €143,136
- Gross operating margin -€5,375
down €5,375 (-16.4%), from €32,763 to €27,388
- Taxes -€1,511
down €1,511 (-49.6%), from €3,047 to €1,536
- Depreciation -€414
down €414 (-2.9%), from €14,385 to €13,971
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 | €359,694 | €351,363 | -€8,330 | -2.3% |
| Fixed assets | 21/28 | €350,561 | €340,588 | -€9,973 | -2.8% |
| Tangible fixed assets | 22/27 | €150,519 | €140,546 | -€9,973 | -6.6% |
| Land and buildings | 22 | €150,519 | €140,546 | -€9,973 | -6.6% |
| Financial fixed assets | 28 | €200,042 | €200,042 | = | 0.0% |
| Current assets | 29/58 | €9,132 | €10,775 | +€1,643 | +18.0% |
| Amounts receivable within one year | 40/41 | €6,803 | €7,750 | +€948 | +13.9% |
| Trade receivables | 40 | €6,803 | €6,703 | -€99 | -1.5% |
| Other amounts receivable | 41 | - | €1,047 | +€1,047 | |
| Cash at bank and in hand | 54/58 | €1,543 | €2,215 | +€673 | +43.6% |
| Deferred charges and accrued income | 490/1 | €787 | €810 | +€22 | +2.8% |
| Total equity and liabilities | 10/49 | €359,694 | €351,363 | -€8,330 | -2.3% |
| Equity | 10/15 | €105,242 | €107,721 | +€2,479 | +2.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €80,242 | €82,721 | +€2,479 | +3.1% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €77,742 | €80,221 | +€2,479 | +3.2% |
| Amounts payable | 17/49 | €254,452 | €243,643 | -€10,809 | -4.2% |
| Amounts payable after more than one year | 17 | €156,025 | €143,136 | -€12,889 | -8.3% |
| Financial debts | 170/4 | €156,025 | €143,136 | -€12,889 | -8.3% |
| Amounts payable within one year | 42/48 | €98,427 | €100,506 | +€2,079 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €39,992 | €12,889 | -€27,103 | -67.8% |
| Trade debts | 44 | €479 | €1,693 | +€1,214 | +253.1% |
| Suppliers | 440/4 | €479 | €1,693 | +€1,214 | +253.1% |
| Taxes, remuneration and social security | 45 | €6,953 | €4,583 | -€2,371 | -34.1% |
| Taxes | 450/3 | €6,953 | €4,583 | -€2,371 | -34.1% |
| Other amounts payable | 47/48 | €51,002 | €81,341 | +€30,339 | +59.5% |
| Accrued charges and deferred income | 492/3 | €0 | €1 | +€1 | +560.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,385 | €13,971 | -€414 | -2.9% |
| Other operating charges | 640/8 | €3,727 | €3,844 | +€117 | +3.1% |
| Gross operating margin | 9900 | €32,763 | €27,388 | -€5,375 | -16.4% |
| Operating profit (loss) | 9901 | €14,651 | €9,573 | -€5,078 | -34.7% |
| Financial charges | 65/66B | €5,644 | €5,558 | -€86 | -1.5% |
| Recurring financial charges | 65 | €5,644 | €5,558 | -€86 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €9,007 | €4,015 | -€4,992 | -55.4% |
| Income taxes | 67/77 | €3,047 | €1,536 | -€1,511 | -49.6% |
| Profit (loss) for the period | 9904 | €5,960 | €2,479 | -€3,481 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,960 | €2,479 | -€3,481 | -58.4% |
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 9 October 2026 via checked.be.