MACYPAU: 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.
What changed
MACYPAU
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€96,644
2024 · €3.7m-€3.8m
Equity
€15.3m
2024 · €15.3m-€96,644
Cash
€42,962
2024 · €8,143+€34,819
Balance sheet total
€18.0m
2024 · €17.8m+€164,608
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€474,055
up €474,055 (+84.4%), from €561,600 to €1.0m
- Debts after one year -€270,000
down €270,000 (-20.0%), from €1.4m to €1.1m
Income statement
- Financial income -€3.7m
down €3.7m (-99.0%), from €3.8m to €38,828
of which Non-recurring financial income: -€2.7m
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.
Result 2024
€3.7m
Other operating charges
-€295
Other operating items
+€2,933
Financial income
-€3.7m
Financial charges
-€105,921
Result 2025
-€96,644
lowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€439,619
Investment
-€149,000
Financing
-€255,800
Cash 2024
€8,143
From operations (derived)
+€439,619
Net result for the year
-€96,644
Receivables within one year
+€19,210
Trade debts
-€939
Other debts
+€474,055
Accrued charges and deferred income
+€43,936
Investment (derived)
-€149,000
Investment in fixed assets (net)
-€49,000
Current investments
-€100,000
Financing
-€255,800
Debts after one year
-€270,000
Current portion of long-term debt
+€14,200
Cash 2025
€42,962
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,790,935 | €17,955,543 | +€164,608 | +0.9% |
| Fixed assets | 21/28 | €16,874,143 | €16,923,143 | +€49,000 | +0.3% |
| Financial fixed assets | 28 | €16,874,143 | €16,923,143 | +€49,000 | +0.3% |
| Affiliated companies | 280/1 | €16,724,143 | €16,773,143 | +€49,000 | +0.3% |
| Participating interests | 280 | €16,724,143 | €16,773,143 | +€49,000 | +0.3% |
| Companies linked by participating interests | 282/3 | €150,000 | €150,000 | = | 0.0% |
| Participating interests | 282 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €916,791 | €1,032,400 | +€115,608 | +12.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €908,648 | €889,438 | -€19,210 | -2.1% |
| Other amounts receivable | 41 | €908,648 | €889,438 | -€19,210 | -2.1% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Other investments | 51/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €8,143 | €42,962 | +€34,819 | +428% |
| Total equity and liabilities | 10/49 | €17,790,935 | €17,955,543 | +€164,608 | +0.9% |
| Equity | 10/15 | €15,349,872 | €15,253,228 | -€96,644 | -0.6% |
| Contributions | 10/11 | €9,797,456 | €9,797,456 | = | 0.0% |
| Reserves | 13 | €5,552,416 | €5,455,773 | -€96,644 | -1.7% |
| Distributable reserves | 133 | €5,552,416 | €5,455,773 | -€96,644 | -1.7% |
| Amounts payable | 17/49 | €2,441,063 | €2,702,315 | +€261,252 | +10.7% |
| Amounts payable after more than one year | 17 | €1,350,000 | €1,080,000 | -€270,000 | -20.0% |
| Financial debts | 170/4 | €1,350,000 | €1,080,000 | -€270,000 | -20.0% |
| Credit institutions | 173 | €1,350,000 | €1,080,000 | -€270,000 | -20.0% |
| Amounts payable within one year | 42/48 | €1,088,339 | €1,575,655 | +€487,316 | +44.8% |
| Current portion of amounts payable after more than one year | 42 | €525,800 | €540,000 | +€14,200 | +2.7% |
| Trade debts | 44 | €939 | €0 | -€939 | -100% |
| Suppliers | 440/4 | €939 | €0 | -€939 | -100% |
| Other amounts payable | 47/48 | €561,600 | €1,035,655 | +€474,055 | +84.4% |
| Accrued charges and deferred income | 492/3 | €2,724 | €46,660 | +€43,936 | +1,613% |
| Operating charges | 60/66A | €9,469 | €6,831 | -€2,638 | -27.9% |
| Services and other goods | 61 | €8,797 | €5,864 | -€2,933 | -33.3% |
| Other operating charges | 640/8 | €672 | €968 | +€295 | +44.0% |
| Operating profit (loss) | 9901 | -€9,469 | -€6,831 | +€2,638 | +27.9% |
| Financial income | 75/76B | €3,757,776 | €38,828 | -€3.7m | -99.0% |
| Recurring financial income | 75 | €1,017,776 | €38,828 | -€978,948 | -96.2% |
| Income from financial fixed assets | 750 | €998,400 | €0 | -€998,400 | -100% |
| Income from current assets | 751 | €19,376 | €38,828 | +€19,452 | +100% |
| Non-recurring financial income | 76B | €2,740,000 | €0 | -€2.7m | -100% |
| Financial charges | 65/66B | €22,720 | €128,640 | +€105,921 | +466% |
| Recurring financial charges | 65 | €22,720 | €128,640 | +€105,921 | +466% |
| Debt charges | 650 | €21,417 | €125,895 | +€104,478 | +488% |
| Other financial charges | 652/9 | €1,303 | €2,745 | +€1,442 | +111% |
| Profit (loss) for the period before taxes | 9903 | €3,725,587 | -€96,644 | -€3.8m | |
| Profit (loss) for the period | 9904 | €3,725,587 | -€96,644 | -€3.8m | |
| Profit (loss) for the period to be appropriated | 9905 | €3,725,587 | -€96,644 | -€3.8m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.