Makki IT: 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.
Makki IT
Largest movements
- Tangible fixed assets +€31,331
up €31,331 (+9.2%), from €339,344 to €370,675
of which Land and buildings: +€30,951
- Receivables within one year -€13,124
down €13,124 (-77.6%), from €16,907 to €3,783
of which Trade receivables: -€13,828
- Cash -€7,772
down €7,772 (-68.1%), from €11,420 to €3,648
mainly Investment in fixed assets (net) (-€49,125) and Debts after one year (-€18,360)
- Reserves +€21,443
up €21,443 (+24.0%), from €89,473 to €110,916
of which Distributable reserves: +€21,443
- Debts after one year -€18,360
down €18,360 (-7.9%), from €232,772 to €214,412
of which Financial debts: -€20,484
- Tax, wage and social debts +€8,701
up €8,701 (+133%), from €6,527 to €15,228
of which Remuneration and social security: +€13,000
- Gross operating margin +€9,443
up €9,443 (+19.1%), from €49,454 to €58,897
- Depreciation +€5,863
up €5,863 (+49.1%), from €11,931 to €17,794
- Taxes +€2,419
up €2,419 (+27.9%), from €8,678 to €11,097
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,496 | €379,150 | +€9,654 | +2.6% |
| Fixed assets | 21/28 | €339,344 | €370,675 | +€31,331 | +9.2% |
| Tangible fixed assets | 22/27 | €339,344 | €370,675 | +€31,331 | +9.2% |
| Land and buildings | 22 | €337,549 | €368,500 | +€30,951 | +9.2% |
| Plant, machinery and equipment | 23 | €1,795 | €2,175 | +€380 | +21.2% |
| Current assets | 29/58 | €30,152 | €8,475 | -€21,677 | -71.9% |
| Amounts receivable within one year | 40/41 | €16,907 | €3,783 | -€13,124 | -77.6% |
| Trade receivables | 40 | €16,907 | €3,079 | -€13,828 | -81.8% |
| Other amounts receivable | 41 | - | €704 | +€704 | |
| Cash at bank and in hand | 54/58 | €11,420 | €3,648 | -€7,772 | -68.1% |
| Deferred charges and accrued income | 490/1 | €1,825 | €1,044 | -€781 | -42.8% |
| Total equity and liabilities | 10/49 | €369,496 | €379,150 | +€9,654 | +2.6% |
| Equity | 10/15 | €102,538 | €123,981 | +€21,443 | +20.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,473 | €110,916 | +€21,443 | +24.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €87,613 | €109,056 | +€21,443 | +24.5% |
| Profit (loss) carried forward | 14 | €665 | €665 | = | 0.0% |
| Amounts payable | 17/49 | €266,958 | €255,169 | -€11,789 | -4.4% |
| Amounts payable after more than one year | 17 | €232,772 | €214,412 | -€18,360 | -7.9% |
| Financial debts | 170/4 | €190,676 | €170,192 | -€20,484 | -10.7% |
| Other amounts payable | 178/9 | €42,096 | €44,220 | +€2,124 | +5.0% |
| Amounts payable within one year | 42/48 | €30,898 | €37,129 | +€6,231 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €19,927 | €20,485 | +€558 | +2.8% |
| Trade debts | 44 | €4,444 | €1,416 | -€3,028 | -68.1% |
| Suppliers | 440/4 | €4,444 | €1,416 | -€3,028 | -68.1% |
| Taxes, remuneration and social security | 45 | €6,527 | €15,228 | +€8,701 | +133% |
| Taxes | 450/3 | €6,527 | €2,228 | -€4,299 | -65.9% |
| Remuneration and social security | 454/9 | - | €13,000 | +€13,000 | |
| Accrued charges and deferred income | 492/3 | €3,288 | €3,628 | +€340 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,931 | €17,794 | +€5,863 | +49.1% |
| Other operating charges | 640/8 | €1,443 | €1,432 | -€11 | -0.8% |
| Gross operating margin | 9900 | €49,454 | €58,897 | +€9,443 | +19.1% |
| Operating profit (loss) | 9901 | €36,080 | €39,671 | +€3,591 | +10.0% |
| Financial income | 75/76B | €30 | €46 | +€16 | +53.3% |
| Recurring financial income | 75 | €30 | €46 | +€16 | +53.3% |
| Financial charges | 65/66B | €6,915 | €7,177 | +€262 | +3.8% |
| Recurring financial charges | 65 | €6,915 | €7,177 | +€262 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €29,195 | €32,540 | +€3,345 | +11.5% |
| Income taxes | 67/77 | €8,678 | €11,097 | +€2,419 | +27.9% |
| Profit (loss) for the period | 9904 | €20,517 | €21,443 | +€926 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,517 | €21,443 | +€926 | +4.5% |
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 14 October 2026 via checked.be.