FIDUCIAIRE MAPCOM: what changed
Two fiscal 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.
FIDUCIAIRE MAPCOM
Largest movements
- Deferred charges and accrued income +€7,837
up €7,837 (+66.1%), from €11,852 to €19,689
- Tangible fixed assets -€4,417
down €4,417 (-17.4%), from €25,379 to €20,962
of which Other tangible fixed assets: -€2,573
- Cash +€4,333
up €4,333 (+147870.3%), from €3 to €4,336
mainly Debts after one year (+€13,430) and Current portion of long-term debt (+€6,200)
- Receivables within one year -€3,379
down €3,379 (-4.4%), from €77,507 to €74,128
of which Trade receivables: -€2,995
- Debts after one year +€13,430
up €13,430 (+168.5%), from €7,968 to €21,398
- Other debts -€9,000
down €9,000 (-56.1%), from €16,037 to €7,037
- Trade debts -€8,909
down €8,909 (-30.2%), from €29,462 to €20,553
- Current portion of long-term debt +€6,200
up €6,200 (+175.2%), from €3,539 to €9,738
- Tax, wage and social debts +€5,127
up €5,127 (+60.4%), from €8,494 to €13,621
of which Remuneration and social security: +€3,633
- Other operating charges -€10,671
down €10,671 (-98.0%), from €10,890 to €219
- Staff costs +€9,511
up €9,511 (+48.7%), from €19,511 to €29,022
- Gross operating margin +€6,565
up €6,565 (+19.0%), from €34,562 to €41,126
- Write-downs +€5,784
no longer reported in 2025 (was -€5,784)
- Depreciation -€801
down €801 (-15.3%), from €5,218 to €4,417
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.
Cash bridge derived
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 | €114,741 | €119,114 | +€4,373 | +3.8% |
| Fixed assets | 21/28 | €25,379 | €20,962 | -€4,417 | -17.4% |
| Tangible fixed assets | 22/27 | €25,379 | €20,962 | -€4,417 | -17.4% |
| Furniture and vehicles | 24 | €3,064 | €1,219 | -€1,844 | -60.2% |
| Other tangible fixed assets | 26 | €22,315 | €19,742 | -€2,573 | -11.5% |
| Current assets | 29/58 | €89,362 | €98,152 | +€8,790 | +9.8% |
| Amounts receivable within one year | 40/41 | €77,507 | €74,128 | -€3,379 | -4.4% |
| Trade receivables | 40 | €56,845 | €53,850 | -€2,995 | -5.3% |
| Other amounts receivable | 41 | €20,662 | €20,278 | -€385 | -1.9% |
| Cash at bank and in hand | 54/58 | €3 | €4,336 | +€4,333 | +147870.3% |
| Deferred charges and accrued income | 490/1 | €11,852 | €19,689 | +€7,837 | +66.1% |
| Total equity and liabilities | 10/49 | €114,741 | €119,114 | +€4,373 | +3.8% |
| Equity | 10/15 | €26,188 | €26,852 | +€664 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,588 | €8,252 | +€664 | +8.8% |
| Amounts payable | 17/49 | €88,553 | €92,262 | +€3,709 | +4.2% |
| Amounts payable after more than one year | 17 | €7,968 | €21,398 | +€13,430 | +168.5% |
| Financial debts | 170/4 | €7,968 | €21,398 | +€13,430 | +168.5% |
| Amounts payable within one year | 42/48 | €79,853 | €70,819 | -€9,034 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €3,539 | €9,738 | +€6,200 | +175.2% |
| Financial debts | 43 | €22,322 | €19,870 | -€2,452 | -11.0% |
| Credit institutions | 430/8 | €22,322 | €19,870 | -€2,452 | -11.0% |
| Trade debts | 44 | €29,462 | €20,553 | -€8,909 | -30.2% |
| Suppliers | 440/4 | €29,462 | €20,553 | -€8,909 | -30.2% |
| Taxes, remuneration and social security | 45 | €8,494 | €13,621 | +€5,127 | +60.4% |
| Taxes | 450/3 | €6,774 | €8,267 | +€1,494 | +22.1% |
| Remuneration and social security | 454/9 | €1,721 | €5,354 | +€3,633 | +211.2% |
| Other amounts payable | 47/48 | €16,037 | €7,037 | -€9,000 | -56.1% |
| Accrued charges and deferred income | 492/3 | €732 | €45 | -€687 | -93.9% |
| Remuneration, social security and pensions | 62 | €19,511 | €29,022 | +€9,511 | +48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,218 | €4,417 | -€801 | -15.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,784 | - | +€5,784 | |
| Other operating charges | 640/8 | €10,890 | €219 | -€10,671 | -98.0% |
| Gross operating margin | 9900 | €34,562 | €41,126 | +€6,565 | +19.0% |
| Operating profit (loss) | 9901 | €4,727 | €7,469 | +€2,741 | +58.0% |
| Financial income | 75/76B | €902 | €1,134 | +€233 | +25.8% |
| Recurring financial income | 75 | €902 | €834 | -€67 | -7.5% |
| Non-recurring financial income | 76B | - | €300 | +€300 | |
| Financial charges | 65/66B | €6,655 | €6,186 | -€469 | -7.0% |
| Recurring financial charges | 65 | €6,655 | €6,186 | -€469 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,026 | €2,417 | +€3,443 | |
| Income taxes | 67/77 | €970 | €1,752 | +€783 | +80.7% |
| Profit (loss) for the period | 9904 | -€1,996 | €664 | +€2,660 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,996 | €664 | +€2,660 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.