MACSIM CONSULTING: 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.
MACSIM CONSULTING
Largest movements
- Cash +€60,373
up €60,373 (+115.7%), from €52,184 to €112,557
mainly Net result for the year (+€31,715) and Tax, wage and social debts (+€23,890)
- Deferred charges and accrued income +€19,302
up €19,302 (+8052.1%), from €240 to €19,541
- Receivables within one year -€18,001
no longer reported in 2025 (was €18,001)
of which Trade receivables: -€16,879
- Tangible fixed assets -€4,121
down €4,121 (-51.8%), from €7,960 to €3,839
of which Furniture and vehicles: -€3,681
- Reserves +€31,715
up €31,715 (+57.4%), from €55,268 to €86,983
of which Distributable reserves: +€31,715
- Tax, wage and social debts +€23,890
up €23,890 (+882.9%), from €2,706 to €26,596
of which Taxes: +€12,405
- Other debts +€1,387
up €1,387 (+10.3%), from €13,453 to €14,839
- Gross operating margin +€29,598
up €29,598 (+59.0%), from €50,186 to €79,784
- Staff costs +€23,614
up €23,614 (+557.9%), from €4,233 to €27,847
- Taxes +€3,202
up €3,202 (+29.4%), from €10,877 to €14,079
- Depreciation +€902
up €902 (+22.4%), from €4,019 to €4,921
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 | €80,161 | €136,913 | +€56,753 | +70.8% |
| Formation expenses | 20 | €799 | - | -€799 | |
| Fixed assets | 21/28 | €8,936 | €4,815 | -€4,121 | -46.1% |
| Tangible fixed assets | 22/27 | €7,960 | €3,839 | -€4,121 | -51.8% |
| Furniture and vehicles | 24 | €6,324 | €2,644 | -€3,681 | -58.2% |
| Other tangible fixed assets | 26 | €1,636 | €1,195 | -€441 | -26.9% |
| Financial fixed assets | 28 | €976 | €976 | = | 0.0% |
| Current assets | 29/58 | €70,425 | €132,098 | +€61,673 | +87.6% |
| Amounts receivable within one year | 40/41 | €18,001 | - | -€18,001 | |
| Trade receivables | 40 | €16,879 | - | -€16,879 | |
| Other amounts receivable | 41 | €1,123 | - | -€1,123 | |
| Cash at bank and in hand | 54/58 | €52,184 | €112,557 | +€60,373 | +115.7% |
| Deferred charges and accrued income | 490/1 | €240 | €19,541 | +€19,302 | +8052.1% |
| Total equity and liabilities | 10/49 | €80,161 | €136,913 | +€56,753 | +70.8% |
| Equity | 10/15 | €53,524 | €85,239 | +€31,715 | +59.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,268 | €86,983 | +€31,715 | +57.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €48,408 | €80,123 | +€31,715 | +65.5% |
| Profit (loss) carried forward | 14 | -€20,345 | -€20,345 | = | 0.0% |
| Amounts payable | 17/49 | €26,637 | €51,675 | +€25,038 | +94.0% |
| Amounts payable within one year | 42/48 | €25,892 | €50,725 | +€24,832 | +95.9% |
| Current portion of amounts payable after more than one year | 42 | €4,122 | €3,398 | -€725 | -17.6% |
| Trade debts | 44 | €5,612 | €5,892 | +€280 | +5.0% |
| Suppliers | 440/4 | €5,612 | €5,892 | +€280 | +5.0% |
| Taxes, remuneration and social security | 45 | €2,706 | €26,596 | +€23,890 | +882.9% |
| Taxes | 450/3 | €1,702 | €14,108 | +€12,405 | +728.7% |
| Remuneration and social security | 454/9 | €1,003 | €12,488 | +€11,485 | +1144.6% |
| Other amounts payable | 47/48 | €13,453 | €14,839 | +€1,387 | +10.3% |
| Accrued charges and deferred income | 492/3 | €745 | €950 | +€205 | +27.6% |
| Remuneration, social security and pensions | 62 | €4,233 | €27,847 | +€23,614 | +557.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,019 | €4,921 | +€902 | +22.4% |
| Other operating charges | 640/8 | €1,254 | €860 | -€394 | -31.4% |
| Gross operating margin | 9900 | €50,186 | €79,784 | +€29,598 | +59.0% |
| Operating profit (loss) | 9901 | €40,681 | €46,157 | +€5,476 | +13.5% |
| Financial charges | 65/66B | €503 | €362 | -€141 | -28.1% |
| Recurring financial charges | 65 | €503 | €362 | -€141 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €40,177 | €45,794 | +€5,617 | +14.0% |
| Income taxes | 67/77 | €10,877 | €14,079 | +€3,202 | +29.4% |
| Profit (loss) for the period | 9904 | €29,300 | €31,715 | +€2,415 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,300 | €31,715 | +€2,415 | +8.2% |
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 10 October 2026 via checked.be.