SellMacc: 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.
SellMacc
Largest movements
- Cash +€8,489
up €8,489 (+22.7%), from €37,350 to €45,839
mainly Net result for the year (+€32,495) and Depreciation (+€1,251)
- Receivables within one year +€8,453
up €8,453 (+96.4%), from €8,772 to €17,225
of which Trade receivables: +€8,462
- Tangible fixed assets -€1,251
down €1,251 (-37.9%), from €3,301 to €2,050
- Reserves +€30,000
up €30,000 (+200%), from €15,000 to €45,000
- Debts after one year -€15,000
down €15,000 (-28.6%), from €52,500 to €37,500
- Tax, wage and social debts -€2,264
down €2,264 (-17.0%), from €13,321 to €11,057
- Profit (loss) carried forward +€1,695
up €1,695 (+11.1%), from €15,245 to €16,940
- Gross operating margin +€2,520
up €2,520 (+5.1%), from €49,141 to €51,661
- Depreciation +€799
up €799 (+177%), from €452 to €1,251
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 | €108,735 | €124,227 | +€15,492 | +14.2% |
| Fixed assets | 21/28 | €62,009 | €60,758 | -€1,251 | -2.0% |
| Tangible fixed assets | 22/27 | €3,301 | €2,050 | -€1,251 | -37.9% |
| Furniture and vehicles | 24 | €3,301 | €2,050 | -€1,251 | -37.9% |
| Financial fixed assets | 28 | €58,708 | €58,708 | = | 0.0% |
| Current assets | 29/58 | €46,726 | €63,468 | +€16,742 | +35.8% |
| Amounts receivable within one year | 40/41 | €8,772 | €17,225 | +€8,453 | +96.4% |
| Trade receivables | 40 | €8,763 | €17,225 | +€8,462 | +96.6% |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €37,350 | €45,839 | +€8,489 | +22.7% |
| Deferred charges and accrued income | 490/1 | €604 | €405 | -€200 | -33.0% |
| Total equity and liabilities | 10/49 | €108,735 | €124,227 | +€15,492 | +14.2% |
| Equity | 10/15 | €32,745 | €64,440 | +€31,695 | +96.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,000 | €45,000 | +€30,000 | +200% |
| Distributable reserves | 133 | €15,000 | €45,000 | +€30,000 | +200% |
| Profit (loss) carried forward | 14 | €15,245 | €16,940 | +€1,695 | +11.1% |
| Amounts payable | 17/49 | €75,990 | €59,787 | -€16,203 | -21.3% |
| Amounts payable after more than one year | 17 | €52,500 | €37,500 | -€15,000 | -28.6% |
| Financial debts | 170/4 | €52,500 | €37,500 | -€15,000 | -28.6% |
| Amounts payable within one year | 42/48 | €23,490 | €22,287 | -€1,203 | -5.1% |
| Trade debts | 44 | €2,200 | €2,123 | -€76 | -3.5% |
| Suppliers | 440/4 | €2,200 | €2,123 | -€76 | -3.5% |
| Taxes, remuneration and social security | 45 | €13,321 | €11,057 | -€2,264 | -17.0% |
| Taxes | 450/3 | €13,321 | €11,057 | -€2,264 | -17.0% |
| Other amounts payable | 47/48 | €7,970 | €9,107 | +€1,137 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | €1,251 | +€799 | +177% |
| Other operating charges | 640/8 | €361 | €362 | +€1 | +0.3% |
| Gross operating margin | 9900 | €49,141 | €51,661 | +€2,520 | +5.1% |
| Operating profit (loss) | 9901 | €48,328 | €50,048 | +€1,720 | +3.6% |
| Financial income | 75/76B | €0 | €245 | +€245 | +613,575% |
| Recurring financial income | 75 | €0 | €245 | +€245 | +613,575% |
| Financial charges | 65/66B | €263 | €742 | +€479 | +182% |
| Recurring financial charges | 65 | €263 | €742 | +€479 | +182% |
| Profit (loss) for the period before taxes | 9903 | €48,065 | €49,551 | +€1,486 | +3.1% |
| Income taxes | 67/77 | €17,020 | €17,057 | +€37 | +0.2% |
| Profit (loss) for the period | 9904 | €31,045 | €32,495 | +€1,450 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,045 | €32,495 | +€1,450 | +4.7% |
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 16 October 2026 via checked.be.