MACTIS: 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.
MACTIS
Largest movements
- Receivables within one year -€412,434
down €412,434 (-35.9%), from €1.1m to €735,995
of which Other amounts receivable: -€301,922
- Financial fixed assets +€150,000
up €150,000 (+7,937%), from €1,890 to €151,890
- Deferred charges and accrued income +€15,746
up €15,746 (+97.6%), from €16,135 to €31,881
- Advances received -€150,000
down €150,000 (-100%), from €150,000 to €0
- Other debts -€91,307
down €91,307 (-16.7%), from €548,174 to €456,867
- Tax, wage and social debts -€23,895
down €23,895 (-19.4%), from €123,056 to €99,161
- Gross operating margin -€313,786
down €313,786 (-96.3%), from €325,678 to €11,893
- Taxes -€81,718
down €81,718 (-100%), from €81,718 to €0
- Financial income -€15,924
down €15,924 (-100%), from €15,924 to €0
of which Financial income: -€15,924
- Staff costs +€5,660
new in 2024: €5,660
- Financial charges -€4,166
down €4,166 (-91.0%), from €4,577 to €411
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,208,406 | €952,470 | -€255,935 | -21.2% |
| Fixed assets | 21/28 | €43,497 | €184,592 | +€141,095 | +324% |
| Tangible fixed assets | 22/27 | €41,607 | €32,702 | -€8,905 | -21.4% |
| Furniture and vehicles | 24 | €15,557 | €13,744 | -€1,814 | -11.7% |
| Other tangible fixed assets | 26 | €26,050 | €18,959 | -€7,091 | -27.2% |
| Financial fixed assets | 28 | €1,890 | €151,890 | +€150,000 | +7,937% |
| Current assets | 29/58 | €1,164,909 | €767,878 | -€397,030 | -34.1% |
| Amounts receivable within one year | 40/41 | €1,148,430 | €735,995 | -€412,434 | -35.9% |
| Trade receivables | 40 | €318,819 | €208,306 | -€110,513 | -34.7% |
| Other amounts receivable | 41 | €829,611 | €527,689 | -€301,922 | -36.4% |
| Cash at bank and in hand | 54/58 | €344 | €2 | -€342 | -99.5% |
| Deferred charges and accrued income | 490/1 | €16,135 | €31,881 | +€15,746 | +97.6% |
| Total equity and liabilities | 10/49 | €1,208,406 | €952,470 | -€255,935 | -21.2% |
| Equity | 10/15 | €384,022 | €380,938 | -€3,083 | -0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €121,727 | €121,727 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €119,727 | €119,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,294 | €239,211 | -€3,083 | -1.3% |
| Amounts payable | 17/49 | €824,384 | €571,532 | -€252,852 | -30.7% |
| Amounts payable within one year | 42/48 | €824,384 | €571,532 | -€252,852 | -30.7% |
| Financial debts | 43 | - | €10,268 | +€10,268 | |
| Credit institutions | 430/8 | - | €10,268 | +€10,268 | |
| Trade debts | 44 | €3,154 | €5,237 | +€2,082 | +66.0% |
| Suppliers | 440/4 | €3,154 | €5,237 | +€2,082 | +66.0% |
| Advances received on contracts in progress | 46 | €150,000 | €0 | -€150,000 | -100% |
| Taxes, remuneration and social security | 45 | €123,056 | €99,161 | -€23,895 | -19.4% |
| Taxes | 450/3 | €123,056 | €99,161 | -€23,895 | -19.4% |
| Other amounts payable | 47/48 | €548,174 | €456,867 | -€91,307 | -16.7% |
| Remuneration, social security and pensions | 62 | - | €5,660 | +€5,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,719 | €8,905 | -€1,815 | -16.9% |
| Other operating charges | 640/8 | €1,301 | €0 | -€1,301 | -100% |
| Gross operating margin | 9900 | €325,678 | €11,893 | -€313,786 | -96.3% |
| Operating profit (loss) | 9901 | €313,658 | -€2,672 | -€316,331 | |
| Financial income | 75/76B | €15,924 | €0 | -€15,924 | -100% |
| Recurring financial income | 75 | €15,924 | €0 | -€15,924 | -100% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €4,577 | €411 | -€4,166 | -91.0% |
| Recurring financial charges | 65 | €4,577 | €411 | -€4,166 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €325,006 | -€3,083 | -€328,089 | |
| Income taxes | 67/77 | €81,718 | €0 | -€81,718 | -100% |
| Profit (loss) for the period | 9904 | €243,288 | -€3,083 | -€246,371 | |
| Profit (loss) for the period to be appropriated | 9905 | €243,288 | -€3,083 | -€246,371 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.