Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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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.
€ 570,584
▲ 14% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 158,299
▼ 42% vs 2024
Profit after tax over the fiscal year.
€ 265,246
▼ 27% vs 2024
Cash and bank balances on the last day of the fiscal year.
€ 88,400 paid out
56 % of the profit went to the shareholders, the rest stayed in the company.
People and assets in 2025
€ 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.
€ 184,463
▲ 18% vs 2024
Of which on lease € 102,273.
Debts at end 2025
€ 1.4 million
▲ 73% vs 2024
€ 134,682 is repaid this year. At this pace the long-term loan is gone in ≈ 11 years.
€ 89,113
▼ 47% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 120,536
▲ 97% vs 2024
Taxes, VAT and social contributions still to pay.
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| 2022 | 2023 | 2024 | 2025 | Change 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.
A new publication or filing at M.A.C.2? We notify you, reason included.
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De Lijn 8 June 2026 New annual account 2025
filed on 8 June 2026
What was left
€ 20 k ▼ 91%
Money in the bank
€ 178 k ▼ 98%
Open the dossier →
NMBS 8 June 2026 New annual account 2025 What was left ▼ 80%
bpost 18 May 2026 New annual account 2025 What was left from loss to profit
Management
Behind M.A.C.2 are PAUL-LOUIS DRUART, Caroline Vandecasserie and FREDDY VANDECASSERIE.
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
Allée Johannes Tinctoris 1
1400 Nivelles
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)
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