MACROPUS: 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.
MACROPUS
Largest movements
- Tangible fixed assets -€142,791
down €142,791 (-2.7%), from €5.3m to €5.2m
of which Land and buildings: -€140,190
- Profit (loss) carried forward -€57,411
down €57,411 (-54.1%), from -€106,136 to -€163,547
- Debts after one year -€54,827
down €54,827 (-1.5%), from €3.7m to €3.6m
- Turnover +€86,963
up €86,963 (+73.4%), from €118,433 to €205,396
- Gross operating margin +€68,403
up €68,403 (+64.7%), from €105,775 to €174,178
- Depreciation +€58,469
up €58,469 (+65.0%), from €89,929 to €148,398
- Purchases and services +€18,560
up €18,560 (+146.6%), from €12,658 to €31,218
- Financial charges +€14,762
up €14,762 (+21.8%), from €67,606 to €82,368
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 | €5,398,587 | €5,297,820 | -€100,767 | -1.9% |
| Fixed assets | 21/28 | €5,300,879 | €5,158,088 | -€142,791 | -2.7% |
| Tangible fixed assets | 22/27 | €5,300,879 | €5,158,088 | -€142,791 | -2.7% |
| Land and buildings | 22 | €5,215,977 | €5,075,787 | -€140,190 | -2.7% |
| Plant, machinery and equipment | 23 | €84,902 | €82,301 | -€2,601 | -3.1% |
| Current assets | 29/58 | €97,708 | €139,732 | +€42,024 | +43.0% |
| Amounts receivable within one year | 40/41 | €1,620 | €217 | -€1,403 | -86.6% |
| Other amounts receivable | 41 | €1,620 | €217 | -€1,403 | -86.6% |
| Cash at bank and in hand | 54/58 | €96,088 | €139,014 | +€42,926 | +44.7% |
| Deferred charges and accrued income | 490/1 | - | €501 | +€501 | |
| Total equity and liabilities | 10/49 | €5,398,587 | €5,297,820 | -€100,767 | -1.9% |
| Equity | 10/15 | €1,660,514 | €1,604,183 | -€56,331 | -3.4% |
| Contributions | 10/11 | €1,766,650 | €1,767,730 | +€1,080 | +0.1% |
| Capital | 10 | - | €1,767,730 | +€1.8m | |
| Issued capital | 100 | - | €1,767,730 | +€1.8m | |
| Profit (loss) carried forward | 14 | -€106,136 | -€163,547 | -€57,411 | -54.1% |
| Amounts payable | 17/49 | €3,738,073 | €3,693,637 | -€44,436 | -1.2% |
| Amounts payable after more than one year | 17 | €3,681,057 | €3,626,230 | -€54,827 | -1.5% |
| Financial debts | 170/4 | €3,681,057 | €3,626,230 | -€54,827 | -1.5% |
| Amounts payable within one year | 42/48 | €56,609 | €67,407 | +€10,798 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €53,368 | €55,069 | +€1,701 | +3.2% |
| Trade debts | 44 | €3,241 | €2,014 | -€1,227 | -37.9% |
| Suppliers | 440/4 | €3,241 | €2,014 | -€1,227 | -37.9% |
| Taxes, remuneration and social security | 45 | - | €10,324 | +€10,324 | |
| Taxes | 450/3 | - | €10,324 | +€10,324 | |
| Accrued charges and deferred income | 492/3 | €407 | - | -€407 | |
| Turnover | 70 | €118,433 | €205,396 | +€86,963 | +73.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,658 | €31,218 | +€18,560 | +146.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,929 | €148,398 | +€58,469 | +65.0% |
| Other operating charges | 640/8 | €1,658 | €1,559 | -€99 | -6.0% |
| Gross operating margin | 9900 | €105,775 | €174,178 | +€68,403 | +64.7% |
| Operating profit (loss) | 9901 | €14,188 | €24,221 | +€10,033 | +70.7% |
| Financial income | 75/76B | €2 | €736 | +€734 | +36700.0% |
| Recurring financial income | 75 | €2 | €736 | +€734 | +36700.0% |
| Financial charges | 65/66B | €67,606 | €82,368 | +€14,762 | +21.8% |
| Recurring financial charges | 65 | €67,606 | €82,368 | +€14,762 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | -€53,416 | -€57,411 | -€3,995 | -7.5% |
| Income taxes | 67/77 | €23 | €0 | -€23 | -100.0% |
| Profit (loss) for the period | 9904 | -€53,439 | -€57,411 | -€3,972 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,439 | -€57,411 | -€3,972 | -7.4% |
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 6 October 2026 via checked.be.