MACROCOSM: 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.
MACROCOSM
Largest movements
- Receivables within one year +€25,453
up €25,453 (+10.8%), from €235,440 to €260,893
of which Other amounts receivable: +€14,811
- Trade debts -€83,985
down €83,985 (-64.2%), from €130,870 to €46,885
- Tax, wage and social debts +€66,010
up €66,010 (+321.8%), from €20,515 to €86,525
of which Taxes: +€52,312
- Other debts +€57,268
up €57,268 (+150.1%), from €38,152 to €95,420
- Profit (loss) carried forward -€17,224
no longer reported in 2025 (was €17,224)
- Gross operating margin +€171,258
up €171,258, from -€17,579 to €153,679
- Taxes +€20,419
up €20,419 (+7476.3%), from €273 to €20,692
- Staff costs +€4,325
up €4,325 (+16.3%), from €26,598 to €30,923
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 | €243,611 | €265,679 | +€22,069 | +9.1% |
| Fixed assets | 21/28 | €4,909 | €4,205 | -€704 | -14.3% |
| Tangible fixed assets | 22/27 | €1,129 | €425 | -€704 | -62.4% |
| Plant, machinery and equipment | 23 | €894 | €425 | -€470 | -52.5% |
| Furniture and vehicles | 24 | €234 | - | -€234 | |
| Financial fixed assets | 28 | €3,780 | €3,780 | = | 0.0% |
| Current assets | 29/58 | €238,702 | €261,475 | +€22,773 | +9.5% |
| Amounts receivable within one year | 40/41 | €235,440 | €260,893 | +€25,453 | +10.8% |
| Trade receivables | 40 | €202,226 | €212,868 | +€10,642 | +5.3% |
| Other amounts receivable | 41 | €33,214 | €48,025 | +€14,811 | +44.6% |
| Cash at bank and in hand | 54/58 | €2,676 | €582 | -€2,094 | -78.3% |
| Deferred charges and accrued income | 490/1 | €586 | - | -€586 | |
| Total equity and liabilities | 10/49 | €243,611 | €265,679 | +€22,069 | +9.1% |
| Equity | 10/15 | €54,073 | €36,849 | -€17,224 | -31.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €35,849 | €35,849 | = | 0.0% |
| Distributable reserves | 133 | €35,849 | €35,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,224 | - | -€17,224 | |
| Amounts payable | 17/49 | €189,538 | €228,830 | +€39,292 | +20.7% |
| Amounts payable within one year | 42/48 | €189,538 | €228,830 | +€39,292 | +20.7% |
| Trade debts | 44 | €130,870 | €46,885 | -€83,985 | -64.2% |
| Suppliers | 440/4 | €130,870 | €46,885 | -€83,985 | -64.2% |
| Taxes, remuneration and social security | 45 | €20,515 | €86,525 | +€66,010 | +321.8% |
| Taxes | 450/3 | €20,107 | €72,419 | +€52,312 | +260.2% |
| Remuneration and social security | 454/9 | €409 | €14,106 | +€13,697 | +3349.3% |
| Other amounts payable | 47/48 | €38,152 | €95,420 | +€57,268 | +150.1% |
| Remuneration, social security and pensions | 62 | €26,598 | €30,923 | +€4,325 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €840 | €704 | -€136 | -16.2% |
| Other operating charges | 640/8 | €3,133 | €4,382 | +€1,249 | +39.9% |
| Gross operating margin | 9900 | -€17,579 | €153,679 | +€171,258 | |
| Operating profit (loss) | 9901 | -€48,150 | €117,670 | +€165,820 | |
| Financial charges | 65/66B | €381 | €721 | +€340 | +89.1% |
| Recurring financial charges | 65 | €381 | €721 | +€340 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,531 | €116,949 | +€165,480 | |
| Income taxes | 67/77 | €273 | €20,692 | +€20,419 | +7476.3% |
| Profit (loss) for the period | 9904 | -€48,804 | €96,257 | +€145,062 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,804 | €96,257 | +€145,062 |
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 11 October 2026 via checked.be.