MACROSERVICES: 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.
MACROSERVICES
Largest movements
- Cash +€170,377
up €170,377 (+240.0%), from €70,981 to €241,358
mainly Investment in fixed assets (net) (+€114,989) and Net result for the year (+€90,766)
- Tangible fixed assets -€119,852
down €119,852 (-89.6%), from €133,716 to €13,865
of which Land and buildings: -€119,892
- Receivables within one year +€10,930
up €10,930 (+104.4%), from €10,472 to €21,402
of which Trade receivables: +€20,895
- Deferred charges and accrued income -€5,523
down €5,523 (-26.6%), from €20,728 to €15,205
- Reserves +€50,455
up €50,455 (+30.5%), from €165,664 to €216,119
- Tax, wage and social debts +€19,284
up €19,284 (+563.5%), from €3,422 to €22,706
- Debts after one year -€15,032
down €15,032 (-100.0%), from €15,032 to €0
- Current portion of long-term debt -€13,343
down €13,343 (-100.0%), from €13,343 to €0
- Other debts +€11,133
up €11,133 (+35.4%), from €31,419 to €42,552
- Gross operating margin +€68,875
up €68,875 (+102.7%), from €67,076 to €135,951
- Taxes +€21,971
up €21,971 (+140.9%), from €15,590 to €37,561
- Depreciation -€3,690
down €3,690 (-43.1%), from €8,553 to €4,862
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 | €235,898 | €291,831 | +€55,933 | +23.7% |
| Fixed assets | 21/28 | €133,716 | €13,865 | -€119,852 | -89.6% |
| Tangible fixed assets | 22/27 | €133,716 | €13,865 | -€119,852 | -89.6% |
| Land and buildings | 22 | €119,892 | €0 | -€119,892 | -100.0% |
| Plant, machinery and equipment | 23 | €1,726 | €1,325 | -€400 | -23.2% |
| Furniture and vehicles | 24 | €2,553 | €302 | -€2,251 | -88.2% |
| Other tangible fixed assets | 26 | €9,546 | €12,237 | +€2,691 | +28.2% |
| Current assets | 29/58 | €102,182 | €277,966 | +€175,784 | +172.0% |
| Amounts receivable within one year | 40/41 | €10,472 | €21,402 | +€10,930 | +104.4% |
| Trade receivables | 40 | €0 | €20,895 | +€20,895 | |
| Other amounts receivable | 41 | €10,472 | €507 | -€9,965 | -95.2% |
| Cash at bank and in hand | 54/58 | €70,981 | €241,358 | +€170,377 | +240.0% |
| Deferred charges and accrued income | 490/1 | €20,728 | €15,205 | -€5,523 | -26.6% |
| Total equity and liabilities | 10/49 | €235,898 | €291,831 | +€55,933 | +23.7% |
| Equity | 10/15 | €171,864 | €222,319 | +€50,455 | +29.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,664 | €216,119 | +€50,455 | +30.5% |
| Distributable reserves | 133 | €165,664 | €216,119 | +€50,455 | +30.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,033 | €69,511 | +€5,478 | +8.6% |
| Amounts payable after more than one year | 17 | €15,032 | €0 | -€15,032 | -100.0% |
| Financial debts | 170/4 | €15,032 | €0 | -€15,032 | -100.0% |
| Amounts payable within one year | 42/48 | €49,001 | €69,511 | +€20,510 | +41.9% |
| Current portion of amounts payable after more than one year | 42 | €13,343 | €0 | -€13,343 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €817 | €4,253 | +€3,436 | +420.5% |
| Suppliers | 440/4 | €817 | €4,253 | +€3,436 | +420.5% |
| Taxes, remuneration and social security | 45 | €3,422 | €22,706 | +€19,284 | +563.5% |
| Taxes | 450/3 | €3,422 | €22,706 | +€19,284 | +563.5% |
| Other amounts payable | 47/48 | €31,419 | €42,552 | +€11,133 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,553 | €4,862 | -€3,690 | -43.1% |
| Other operating charges | 640/8 | €733 | €667 | -€65 | -8.9% |
| Gross operating margin | 9900 | €67,076 | €135,951 | +€68,875 | +102.7% |
| Operating profit (loss) | 9901 | €57,790 | €130,421 | +€72,631 | +125.7% |
| Financial income | 75/76B | €324 | €800 | +€476 | +146.8% |
| Recurring financial income | 75 | €324 | €800 | +€476 | +146.8% |
| Financial charges | 65/66B | €3,805 | €2,894 | -€912 | -24.0% |
| Recurring financial charges | 65 | €3,805 | €2,894 | -€912 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €54,309 | €128,327 | +€74,018 | +136.3% |
| Income taxes | 67/77 | €15,590 | €37,561 | +€21,971 | +140.9% |
| Profit (loss) for the period | 9904 | €38,720 | €90,766 | +€52,047 | +134.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,720 | €90,766 | +€52,047 | +134.4% |
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 8 October 2026 via checked.be.