MAK-LIFT: 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.
MAK-LIFT
Largest movements
- Tangible fixed assets -€7,478
down €7,478 (-27.3%), from €27,441 to €19,963
- Receivables within one year +€2,637
up €2,637 (+873.1%), from €302 to €2,939
of which Trade receivables: +€2,939
- Cash +€610
up €610 (+1616.1%), from €38 to €647
mainly Depreciation (+€7,478) and Tax, wage and social debts (+€1,103)
- Profit (loss) carried forward -€5,884
down €5,884 (-30.9%), from -€19,014 to -€24,898
- Tax, wage and social debts +€1,103
new in 2025: €1,103
- Gross operating margin +€7,689
up €7,689, from -€5,775 to €1,914
- Other operating charges +€161
new in 2025: €161
- Financial charges -€113
down €113 (-41.4%), from €272 to €159
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 | €27,781 | €23,549 | -€4,232 | -15.2% |
| Fixed assets | 21/28 | €27,441 | €19,963 | -€7,478 | -27.3% |
| Tangible fixed assets | 22/27 | €27,441 | €19,963 | -€7,478 | -27.3% |
| Furniture and vehicles | 24 | €27,441 | €19,963 | -€7,478 | -27.3% |
| Current assets | 29/58 | €340 | €3,586 | +€3,247 | +955.6% |
| Amounts receivable within one year | 40/41 | €302 | €2,939 | +€2,637 | +873.1% |
| Trade receivables | 40 | - | €2,939 | +€2,939 | |
| Other amounts receivable | 41 | €302 | - | -€302 | |
| Cash at bank and in hand | 54/58 | €38 | €647 | +€610 | +1616.1% |
| Total equity and liabilities | 10/49 | €27,781 | €23,549 | -€4,232 | -15.2% |
| Equity | 10/15 | -€14,014 | -€19,898 | -€5,884 | -42.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,014 | -€24,898 | -€5,884 | -30.9% |
| Amounts payable | 17/49 | €41,795 | €43,448 | +€1,652 | +4.0% |
| Amounts payable within one year | 42/48 | €41,795 | €43,370 | +€1,574 | +3.8% |
| Trade debts | 44 | €48 | €256 | +€207 | +427.9% |
| Suppliers | 440/4 | €48 | €256 | +€207 | +427.9% |
| Taxes, remuneration and social security | 45 | - | €1,103 | +€1,103 | |
| Taxes | 450/3 | - | €1,103 | +€1,103 | |
| Other amounts payable | 47/48 | €41,747 | €42,012 | +€265 | +0.6% |
| Accrued charges and deferred income | 492/3 | - | €78 | +€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,478 | €7,478 | = | 0.0% |
| Other operating charges | 640/8 | - | €161 | +€161 | |
| Gross operating margin | 9900 | -€5,775 | €1,914 | +€7,689 | |
| Operating profit (loss) | 9901 | -€13,253 | -€5,726 | +€7,528 | +56.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +9100.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9100.0% |
| Financial charges | 65/66B | €272 | €159 | -€113 | -41.4% |
| Recurring financial charges | 65 | €272 | €159 | -€113 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,525 | -€5,884 | +€7,641 | +56.5% |
| Profit (loss) for the period | 9904 | -€13,525 | -€5,884 | +€7,641 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,525 | -€5,884 | +€7,641 | +56.5% |
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 1 October 2026 via checked.be.