Active · per the CBE, 16 September 2026

M.A.C.2

BE0500796350

Rechtspersoon Private limited company 1 establishment

M.A.C.2 is a supermarket in Nivelles. Private Limited, started on 14 November 2012, 1 establishment.

Allée Johannes Tinctoris 1, 1400 Nivelles

Behind the company: PAUL-LOUIS DRUART, Caroline Vandecasserie, FREDDY VANDECASSERIE.

Active for

13 year, 10 months

Warning lights

Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.

  • Figures corrected NBB

    Corrected annual account filed for 2025.

Financials

Financial year 2025

M.A.C.2 from Nivelles, company number BE0500796350, closed financial year 2025 with a result of € 158,299 after tax. For that financial year M.A.C.2 recorded a gross margin of € 864,542 and equity of € 570,584. Compared with financial year 2024, the result moved from € 274,175 to € 158,299. The company is profitable. The buffer is growing. Debts are under control. The most recent annual accounts were filed with the National Bank of Belgium on September 4, 2026.

What it is worth Growing

€ 570,584

▲ 14% vs 2024

Assets minus debts, by the books. What is left if everything were sold and paid today.

Profit Healthy

€ 158,299

▼ 42% vs 2024

Profit after tax over the fiscal year.

Cash in the bank

€ 265,246

▼ 27% vs 2024

Cash and bank balances on the last day of the fiscal year.

Where the profit goes Pays out

€ 88,400 paid out

56 % of the profit went to the shareholders, the rest stayed in the company.

People and assets in 2025

Wage cost

€ 447,121

▲ 26% vs 2024

Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.

Vehicles and equipment

€ 184,463

▲ 18% vs 2024

Of which on lease € 102,273.

Debts at end 2025

Bank debt ≈ 11 years to go

€ 1.4 million

▲ 73% vs 2024

€ 134,682 is repaid this year. At this pace the long-term loan is gone in ≈ 11 years.

Owed to suppliers

€ 89,113

▼ 47% vs 2024

Supplier invoices still open on the last day of the fiscal year.

Taxes and wages

€ 120,536

▲ 97% vs 2024

Taxes, VAT and social contributions still to pay.

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Key figures per fiscal year Download key figures (CSV)
2022202320242025Change 2024 → 2025
Gross margin € 317,392 € 509,708 € 903,888 € 864,542 ▼ 4%
Profit after taxes € 88,400 € 85,222 € 274,175 € 158,299 ▼ 42%
Equity € 141,288 € 226,510 € 500,685 € 570,584 ▲ 14%
Total debts € 1,038,006 € 1,400,786 € 1,177,853 € 1,742,038 ▲ 48%
Cash € 142,398 € 379,917 € 365,831 € 265,246 ▼ 27%
Land & buildings € 662,318 € 643,195 € 624,072 € 1,291,834 ▲ 107%
Retained profit € 125,088 € 210,310 € 484,485 € 554,384 ▲ 14%
Dividend € 0 € 0 € 0 € 88,400
Bank debt € 43,416 € 1,054,672 € 828,583 € 1,429,764 ▲ 73%
Balance sheet total € 1,179,294 € 1,627,297 € 1,678,538 € 2,312,623 ▲ 38%

Key figures of M.A.C.2, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.

What happened to M.A.C.2?

What happened at M.A.C.2 in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:

  • Corrected annual accounts filed for financial year 2025. filed late Source: NBB ↗
  • JEAN-NOEL DRUART stepped down as director. NBB
  • PAUL-LOUIS DRUART became a director. NBB
  • FREDDY VANDECASSERIE became a director. NBB
  • JEAN-NOEL DRUART became a director. NBB
  • Caroline Vandecasserie became a director. NBB
  • New establishment in Sint-Genesius-Rode. KBO
  • Start of the company according to the CBE. KBO

In short

From € 88,400 profit in 2022 to € 158,299 profit in 2025.

Paid € 218,979 in corporate taxes since 2022.

Best year ever: 2024, with € 274,175 profit.

Paid out € 88,400 in dividends to the owners in total.

Management

PAUL-LOUIS DRUART Caroline Vandecasserie FREDDY VANDECASSERIE
M.A.C.2

Behind M.A.C.2 are PAUL-LOUIS DRUART, Caroline Vandecasserie and FREDDY VANDECASSERIE.

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Directors

According to the 2025 annual accounts

PAUL-LOUIS DRUART

Director

since 2023

Caroline Vandecasserie

Director

since 2019

FREDDY VANDECASSERIE

Director

since 2023

JEAN-NOEL DRUART

Director

since 2023 · until 2025

Establishments

Establishment units

Physical locations of this company

Registered office

Allée Johannes Tinctoris 1

1400 Nivelles

2.272.213.419

Waterloose Steenweg 115

1640 Sint-Genesius-Rode

Active since 1 December 2017

Who else lives here?

A building full of entrepreneurs or one very busy letterbox? Another 1 companies are registered at this address.

All companies at this address →

What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.

Details

Company number
0500.796.350
VAT number
BE 0500.796.350
Registered office
Allée Johannes Tinctoris 1, 1400 Nivelles
Names & denominations
M.A.C.2
Enterprise type
Rechtspersoon
Legal form
Private limited company
Legal situation
Normale toestand
Start date
14 November 2012
Peppol
Active · Active since 7 Nov 2025
Activities · NACE

Niet-gespecialiseerde detailhandel waarbij voedings- en genotmiddelen overheersen

Activiteiten van reclamebureaus

Detailhandel in niet-gespecialiseerde winkels waarbij voedings- en genotmiddelen overheersen (verkoopsoppervlakte < 100 m²)

Mediarepresentatie

Frequently asked questions

What does M.A.C.2 do?
M.A.C.2 is a supermarket in Nivelles. Private Limited, started on 14 November 2012, 1 establishment.
What is the address of M.A.C.2?
The registered office of M.A.C.2 is located at Allée Johannes Tinctoris 1, 1400 Nivelles.
Is M.A.C.2 still active?
Yes. According to the CBE (16 September 2026) M.A.C.2 is active, legal situation “Normale toestand”, started on 14 November 2012.
Is M.A.C.2 registered on Peppol?
Yes, M.A.C.2 is registered on the Peppol network with ID 0208:0500796350.
What is the enterprise number of M.A.C.2?
The enterprise number of M.A.C.2 is BE0500796350.
When was M.A.C.2 founded?
M.A.C.2 was founded on 14 November 2012.