Comptabilité David Maquet: what changed
What changed
Comptabilité David Maquet
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
-€80,877
2024 · €137,233-€218,110
Equity
€271,414
2024 · €352,291-€80,877
Cash
€77,167
2024 · €38,396+€38,771
Balance sheet total
€1.1m
2024 · €1.5m-€432,547
Largest movements
Assets
- Receivables within one year -€441,966
down €441,966 (-53.1%), from €832,076 to €390,110
of which Other amounts receivable: -€416,581
- Current investments -€42,820
down €42,820 (-69.6%), from €61,513 to €18,693
- Cash +€38,771
up €38,771 (+101%), from €38,396 to €77,167
mainly Receivables within one year (+€441,966) and Trade debts (+€95,574)
Equity and liabilities
- Current portion of long-term debt -€174,831
down €174,831 (-44.2%), from €395,138 to €220,307
- Debts after one year -€132,120
down €132,120 (-31.2%), from €424,125 to €292,005
- Profit (loss) carried forward -€114,557
new in 2025: -€114,557
- Trade debts +€95,574
up €95,574 (+689%), from €13,865 to €109,439
- Other debts -€74,120
down €74,120 (-86.9%), from €85,314 to €11,194
Income statement
- Financial charges +€300,094
up €300,094 (+419%), from €71,682 to €371,776
- Gross operating margin +€73,245
up €73,245 (+11.2%), from €652,320 to €725,565
- Taxes -€57,878
down €57,878 (-91.4%), from €63,322 to €5,444
- Staff costs +€46,573
up €46,573 (+14.0%), from €332,422 to €378,995
- Depreciation +€16,237
up €16,237 (+39.1%), from €41,498 to €57,735
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€137,233
Gross operating margin
+€73,245
Staff costs
-€46,573
Depreciation
-€16,237
Other operating charges
+€6,772
Financial income
+€6,899
Financial charges
-€300,094
Taxes
+€57,878
Result 2025
-€80,877
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€394,283
Investment
-€28,562
Financing
-€326,951
Cash 2024
€38,396
From operations (derived)
+€394,283
Net result for the year
-€80,877
Depreciation
+€57,735
Receivables within one year
+€441,966
Deferred charges and accrued income
+€179
Trade debts
+€95,574
Tax, wage and social debts
-€48,674
Other debts
-€74,120
Accrued charges and deferred income
+€2,500
Investment (derived)
-€28,562
Investment in fixed assets (net)
-€71,382
Current investments
+€42,820
Financing
-€326,951
Debts after one year
-€132,120
Current portion of long-term debt
-€174,831
Short-term financial debts
-€20,000
Contributions, distributions and other
-€0
Cash 2025
€77,167
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,500,878 | €1,068,331 | -€432,547 | -28.8% |
| Fixed assets | 21/28 | €561,122 | €574,769 | +€13,647 | +2.4% |
| Tangible fixed assets | 22/27 | €431,623 | €445,270 | +€13,647 | +3.2% |
| Land and buildings | 22 | €183,876 | €177,836 | -€6,040 | -3.3% |
| Furniture and vehicles | 24 | €84,749 | €109,927 | +€25,178 | +29.7% |
| Leasing and similar rights | 25 | - | €1,804 | +€1,804 | |
| Other tangible fixed assets | 26 | €162,998 | €155,703 | -€7,295 | -4.5% |
| Financial fixed assets | 28 | €129,499 | €129,499 | = | 0.0% |
| Current assets | 29/58 | €939,756 | €493,562 | -€446,194 | -47.5% |
| Amounts receivable within one year | 40/41 | €832,076 | €390,110 | -€441,966 | -53.1% |
| Trade receivables | 40 | €36,990 | €11,605 | -€25,385 | -68.6% |
| Other amounts receivable | 41 | €795,086 | €378,505 | -€416,581 | -52.4% |
| Current investments | 50/53 | €61,513 | €18,693 | -€42,820 | -69.6% |
| Cash at bank and in hand | 54/58 | €38,396 | €77,167 | +€38,771 | +101% |
| Deferred charges and accrued income | 490/1 | €7,771 | €7,592 | -€179 | -2.3% |
| Total equity and liabilities | 10/49 | €1,500,878 | €1,068,331 | -€432,547 | -28.8% |
| Equity | 10/15 | €352,291 | €271,414 | -€80,877 | -23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €332,291 | €365,971 | +€33,680 | +10.1% |
| Non-distributable reserves | 130/1 | €13,700 | €13,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,700 | €13,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €130,510 | €164,190 | +€33,680 | +25.8% |
| Distributable reserves | 133 | €188,081 | €188,081 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€114,557 | -€114,557 | |
| Amounts payable | 17/49 | €1,148,587 | €796,917 | -€351,670 | -30.6% |
| Amounts payable after more than one year | 17 | €424,125 | €292,005 | -€132,120 | -31.2% |
| Financial debts | 170/4 | €424,125 | €292,005 | -€132,120 | -31.2% |
| Amounts payable within one year | 42/48 | €724,462 | €502,411 | -€222,051 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €395,138 | €220,307 | -€174,831 | -44.2% |
| Financial debts | 43 | €45,000 | €25,000 | -€20,000 | -44.4% |
| Credit institutions | 430/8 | €45,000 | €25,000 | -€20,000 | -44.4% |
| Trade debts | 44 | €13,865 | €109,439 | +€95,574 | +689% |
| Suppliers | 440/4 | €13,865 | €109,439 | +€95,574 | +689% |
| Taxes, remuneration and social security | 45 | €185,145 | €136,471 | -€48,674 | -26.3% |
| Taxes | 450/3 | €118,356 | €62,142 | -€56,214 | -47.5% |
| Remuneration and social security | 454/9 | €66,789 | €74,329 | +€7,540 | +11.3% |
| Other amounts payable | 47/48 | €85,314 | €11,194 | -€74,120 | -86.9% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | €332,422 | €378,995 | +€46,573 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,498 | €57,735 | +€16,237 | +39.1% |
| Other operating charges | 640/8 | €12,551 | €5,779 | -€6,772 | -54.0% |
| Gross operating margin | 9900 | €652,320 | €725,565 | +€73,245 | +11.2% |
| Operating profit (loss) | 9901 | €265,849 | €283,056 | +€17,207 | +6.5% |
| Financial income | 75/76B | €6,388 | €13,287 | +€6,899 | +108% |
| Recurring financial income | 75 | €6,388 | €13,287 | +€6,899 | +108% |
| Financial charges | 65/66B | €71,682 | €371,776 | +€300,094 | +419% |
| Recurring financial charges | 65 | €71,682 | €371,776 | +€300,094 | +419% |
| Profit (loss) for the period before taxes | 9903 | €200,555 | -€75,433 | -€275,988 | |
| Income taxes | 67/77 | €63,322 | €5,444 | -€57,878 | -91.4% |
| Profit (loss) for the period | 9904 | €137,233 | -€80,877 | -€218,110 | |
| Transfer to tax-exempt reserves | 689 | €33,680 | €33,680 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,553 | -€114,557 | -€218,110 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.