maakleerplek: what changed
Two financial 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.
maakleerplek
Largest movements
- Cash -€177,935
down €177,935 (-76.6%), from €232,332 to €54,397
mainly Accrued charges and deferred income (-€158,125) and Net result for the year (-€52,677)
- Receivables within one year -€3,758
down €3,758 (-10.8%), from €34,911 to €31,153
of which Trade receivables: -€3,758
- Accrued charges and deferred income -€158,125
no longer reported in 2025 (was €158,125)
- Profit (loss) carried forward -€52,677
down €52,677 (-51.2%), from €102,902 to €50,225
- Debts within one year +€29,035
up €29,035 (+96.0%), from €30,233 to €59,268
of which Tax, wage and social debts: +€36,432
- Staff costs +€203,581
up €203,581 (+573%), from €35,509 to €239,090
- Gross operating margin +€80,720
up €80,720 (+68.3%), from €118,208 to €198,928
- Purchases and services +€42,525
up €42,525 (+58.8%), from €72,339 to €114,864
- Turnover +€31,433
up €31,433 (+50.2%), from €62,625 to €94,059
- Other operating charges -€2,779
down €2,779 (-49.8%), from €5,582 to €2,803
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.
Derived cash bridge
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 | €291,260 | €109,493 | -€181,767 | -62.4% |
| Fixed assets | 21/28 | €19,036 | €20,440 | +€1,404 | +7.4% |
| Tangible fixed assets | 22/27 | €19,036 | €20,440 | +€1,404 | +7.4% |
| Plant, machinery and equipment | 23 | €7,441 | €8,429 | +€988 | +13.3% |
| Furniture and vehicles | 24 | - | €3,290 | +€3,290 | |
| Other tangible fixed assets | 26 | €10,970 | €8,720 | -€2,249 | -20.5% |
| Assets under construction and advance payments | 27 | €625 | - | -€625 | |
| Current assets | 29/58 | €272,225 | €89,053 | -€183,171 | -67.3% |
| Amounts receivable after more than one year | 29 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 291 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,911 | €31,153 | -€3,758 | -10.8% |
| Trade receivables | 40 | €24,911 | €21,153 | -€3,758 | -15.1% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €232,332 | €54,397 | -€177,935 | -76.6% |
| Deferred charges and accrued income | 490/1 | €1,981 | €503 | -€1,478 | -74.6% |
| Total equity and liabilities | 10/49 | €291,260 | €109,493 | -€181,767 | -62.4% |
| Equity | 10/15 | €102,902 | €50,225 | -€52,677 | -51.2% |
| Profit (loss) carried forward | 14 | €102,902 | €50,225 | -€52,677 | -51.2% |
| Amounts payable | 17/49 | €188,359 | €59,268 | -€129,090 | -68.5% |
| Amounts payable within one year | 42/48 | €30,233 | €59,268 | +€29,035 | +96.0% |
| Trade debts | 44 | €16,530 | €8,983 | -€7,547 | -45.7% |
| Suppliers | 440/4 | €16,530 | €8,983 | -€7,547 | -45.7% |
| Taxes, remuneration and social security | 45 | €12,399 | €48,831 | +€36,432 | +294% |
| Taxes | 450/3 | €7,337 | €9,521 | +€2,184 | +29.8% |
| Remuneration and social security | 454/9 | €5,062 | €39,310 | +€34,248 | +677% |
| Accrued charges and deferred income | 492/3 | €158,125 | - | -€158,125 | |
| Turnover | 70 | €62,625 | €94,059 | +€31,433 | +50.2% |
| Membership fees, donations, legacies and grants | 73 | €120,155 | €218,116 | +€97,961 | +81.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,339 | €114,864 | +€42,525 | +58.8% |
| Remuneration, social security and pensions | 62 | €35,509 | €239,090 | +€203,581 | +573% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,530 | €9,271 | +€2,741 | +42.0% |
| Other operating charges | 640/8 | €5,582 | €2,803 | -€2,779 | -49.8% |
| Gross operating margin | 9900 | €118,208 | €198,928 | +€80,720 | +68.3% |
| Operating profit (loss) | 9901 | €70,586 | -€52,237 | -€122,823 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -96.3% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -96.3% |
| Financial charges | 65/66B | €166 | €440 | +€275 | +166% |
| Recurring financial charges | 65 | €166 | €440 | +€275 | +166% |
| Profit (loss) for the period before taxes | 9903 | €70,422 | -€52,677 | -€123,099 | |
| Profit (loss) for the period | 9904 | €70,422 | -€52,677 | -€123,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,422 | -€52,677 | -€123,099 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.