MAKK Consult: 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.
MAKK Consult
Largest movements
- Receivables within one year +€268,486
up €268,486 (+547.7%), from €49,016 to €317,502
of which Other amounts receivable: +€195,843
- Cash +€58,482
up €58,482 (+154.7%), from €37,798 to €96,279
mainly Trade debts (+€373,142) and Net result for the year (+€48,598)
- Tangible fixed assets -€14,999
down €14,999 (-1.4%), from €1.1m to €1.1m
of which Land and buildings: -€17,781
- Trade debts +€373,142
up €373,142 (+335.4%), from €111,265 to €484,406
- Reserves +€48,598
up €48,598 (+89.5%), from €54,325 to €102,923
- Tax, wage and social debts -€46,280
down €46,280 (-47.8%), from €96,742 to €50,463
- Debts after one year -€43,393
down €43,393 (-5.2%), from €833,538 to €790,144
- Other debts -€29,630
down €29,630 (-85.6%), from €34,630 to €5,000
- Other operating charges -€132,745
down €132,745 (-100.0%), from €132,810 to €65
- Gross operating margin -€113,965
down €113,965 (-50.4%), from €225,938 to €111,973
- Financial charges +€19,206
up €19,206 (+135.3%), from €14,200 to €33,406
- Depreciation +€12,284
up €12,284 (+204.9%), from €5,996 to €18,280
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 | €1,164,318 | €1,476,287 | +€311,969 | +26.8% |
| Fixed assets | 21/28 | €1,077,504 | €1,062,505 | -€14,999 | -1.4% |
| Tangible fixed assets | 22/27 | €1,077,504 | €1,062,505 | -€14,999 | -1.4% |
| Land and buildings | 22 | €1,077,504 | €1,059,723 | -€17,781 | -1.7% |
| Plant, machinery and equipment | 23 | - | €2,782 | +€2,782 | |
| Current assets | 29/58 | €86,814 | €413,781 | +€326,968 | +376.6% |
| Amounts receivable within one year | 40/41 | €49,016 | €317,502 | +€268,486 | +547.7% |
| Trade receivables | 40 | €45,580 | €118,223 | +€72,643 | +159.4% |
| Other amounts receivable | 41 | €3,436 | €199,279 | +€195,843 | +5699.3% |
| Cash at bank and in hand | 54/58 | €37,798 | €96,279 | +€58,482 | +154.7% |
| Total equity and liabilities | 10/49 | €1,164,318 | €1,476,287 | +€311,969 | +26.8% |
| Equity | 10/15 | €59,325 | €107,923 | +€48,598 | +81.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,325 | €102,923 | +€48,598 | +89.5% |
| Distributable reserves | 133 | €54,325 | €102,923 | +€48,598 | +89.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,104,993 | €1,368,363 | +€263,371 | +23.8% |
| Amounts payable after more than one year | 17 | €833,538 | €790,144 | -€43,393 | -5.2% |
| Financial debts | 170/4 | €833,538 | €790,144 | -€43,393 | -5.2% |
| Amounts payable within one year | 42/48 | €271,455 | €578,219 | +€306,764 | +113.0% |
| Current portion of amounts payable after more than one year | 42 | €28,818 | €38,350 | +€9,533 | +33.1% |
| Trade debts | 44 | €111,265 | €484,406 | +€373,142 | +335.4% |
| Suppliers | 440/4 | €111,265 | €484,406 | +€373,142 | +335.4% |
| Taxes, remuneration and social security | 45 | €96,742 | €50,463 | -€46,280 | -47.8% |
| Taxes | 450/3 | €96,742 | €50,463 | -€46,280 | -47.8% |
| Other amounts payable | 47/48 | €34,630 | €5,000 | -€29,630 | -85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,996 | €18,280 | +€12,284 | +204.9% |
| Other operating charges | 640/8 | €132,810 | €65 | -€132,745 | -100.0% |
| Gross operating margin | 9900 | €225,938 | €111,973 | -€113,965 | -50.4% |
| Operating profit (loss) | 9901 | €87,131 | €93,629 | +€6,497 | +7.5% |
| Financial income | 75/76B | - | €2,132 | +€2,132 | |
| Recurring financial income | 75 | - | €2,132 | +€2,132 | |
| Financial charges | 65/66B | €14,200 | €33,406 | +€19,206 | +135.3% |
| Recurring financial charges | 65 | €14,200 | €33,406 | +€19,206 | +135.3% |
| Profit (loss) for the period before taxes | 9903 | €72,931 | €62,355 | -€10,577 | -14.5% |
| Income taxes | 67/77 | €13,606 | €13,756 | +€150 | +1.1% |
| Profit (loss) for the period | 9904 | €59,325 | €48,598 | -€10,727 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,325 | €48,598 | -€10,727 | -18.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.