M.A. COMPTABILITE: 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.
M.A. COMPTABILITE
Largest movements
- Cash +€10,584
up €10,584 (+15.2%), from €69,785 to €80,370
mainly Net result for the year (+€10,271) and Tax, wage and social debts (+€4,732)
- Receivables within one year +€5,548
up €5,548 (+14.9%), from €37,250 to €42,799
of which Other amounts receivable: +€7,003
- Profit (loss) carried forward +€10,271
up €10,271 (+23.1%), from €44,422 to €54,692
- Tax, wage and social debts +€4,732
up €4,732 (+16.7%), from €28,274 to €33,006
of which Remuneration and social security: +€8,812
- Other debts +€1,609
up €1,609 (+5.2%), from €30,726 to €32,334
- Staff costs +€26,071
up €26,071 (+64.7%), from €40,304 to €66,375
- Gross operating margin +€4,987
up €4,987 (+6.5%), from €76,229 to €81,215
- Taxes -€4,753
down €4,753 (-61.3%), from €7,750 to €2,997
- Other operating charges -€1,278
down €1,278 (-48.7%), from €2,623 to €1,345
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 | €107,452 | €124,768 | +€17,316 | +16.1% |
| Current assets | 29/58 | €107,452 | €124,768 | +€17,316 | +16.1% |
| Amounts receivable within one year | 40/41 | €37,250 | €42,799 | +€5,548 | +14.9% |
| Trade receivables | 40 | €37,250 | €35,796 | -€1,454 | -3.9% |
| Other amounts receivable | 41 | - | €7,003 | +€7,003 | |
| Cash at bank and in hand | 54/58 | €69,785 | €80,370 | +€10,584 | +15.2% |
| Deferred charges and accrued income | 490/1 | €416 | €1,600 | +€1,183 | +284.2% |
| Total equity and liabilities | 10/49 | €107,452 | €124,768 | +€17,316 | +16.1% |
| Equity | 10/15 | €45,772 | €56,042 | +€10,271 | +22.4% |
| Contributions | 10/11 | €1,350 | €1,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,422 | €54,692 | +€10,271 | +23.1% |
| Amounts payable | 17/49 | €61,680 | €68,726 | +€7,045 | +11.4% |
| Amounts payable within one year | 42/48 | €61,680 | €68,726 | +€7,045 | +11.4% |
| Trade debts | 44 | €2,680 | €3,385 | +€705 | +26.3% |
| Suppliers | 440/4 | €2,680 | €3,385 | +€705 | +26.3% |
| Taxes, remuneration and social security | 45 | €28,274 | €33,006 | +€4,732 | +16.7% |
| Taxes | 450/3 | €19,389 | €15,308 | -€4,081 | -21.0% |
| Remuneration and social security | 454/9 | €8,886 | €17,698 | +€8,812 | +99.2% |
| Other amounts payable | 47/48 | €30,726 | €32,334 | +€1,609 | +5.2% |
| Non-recurring operating income | 76A | - | €2,433 | +€2,433 | |
| Remuneration, social security and pensions | 62 | €40,304 | €66,375 | +€26,071 | +64.7% |
| Other operating charges | 640/8 | €2,623 | €1,345 | -€1,278 | -48.7% |
| Gross operating margin | 9900 | €76,229 | €81,215 | +€4,987 | +6.5% |
| Operating profit (loss) | 9901 | €33,302 | €13,495 | -€19,807 | -59.5% |
| Financial charges | 65/66B | €234 | €227 | -€7 | -2.8% |
| Recurring financial charges | 65 | €234 | €227 | -€7 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €33,068 | €13,268 | -€19,800 | -59.9% |
| Income taxes | 67/77 | €7,750 | €2,997 | -€4,753 | -61.3% |
| Profit (loss) for the period | 9904 | €25,318 | €10,271 | -€15,048 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,318 | €10,271 | -€15,048 | -59.4% |
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 2 October 2026 via checked.be.