MAAR Consulting: 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.
MAAR Consulting
Largest movements
- Cash -€13,623
down €13,623 (-66.0%), from €20,651 to €7,027
mainly Other debts (-€25,621) and Receivables within one year (-€4,560)
- Deferred charges and accrued income -€4,709
down €4,709 (-28.7%), from €16,380 to €11,671
- Receivables within one year +€4,560
up €4,560 (+38.4%), from €11,861 to €16,421
of which Trade receivables: +€4,747
- Other debts -€25,621
down €25,621 (-76.9%), from €33,299 to €7,677
- Reserves +€9,486
up €9,486 (+1,052%), from €901 to €10,387
- Tax, wage and social debts +€4,676
up €4,676 (+60.0%), from €7,799 to €12,474
of which Remuneration and social security: +€2,747
- Trade debts -€2,743
down €2,743 (-70.5%), from €3,893 to €1,150
- Gross operating margin +€15,694
up €15,694 (+297%), from €5,279 to €20,974
- Taxes +€3,953
up €3,953 (+240%), from €1,648 to €5,601
- Financial charges +€2,406
up €2,406 (+262%), from €919 to €3,325
- Other operating charges +€2,355
up €2,355 (+1,113%), from €212 to €2,567
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 | €48,892 | €35,120 | -€13,772 | -28.2% |
| Current assets | 29/58 | €48,892 | €35,120 | -€13,772 | -28.2% |
| Amounts receivable within one year | 40/41 | €11,861 | €16,421 | +€4,560 | +38.4% |
| Trade receivables | 40 | €11,631 | €16,379 | +€4,747 | +40.8% |
| Other amounts receivable | 41 | €230 | €43 | -€187 | -81.4% |
| Cash at bank and in hand | 54/58 | €20,651 | €7,027 | -€13,623 | -66.0% |
| Deferred charges and accrued income | 490/1 | €16,380 | €11,671 | -€4,709 | -28.7% |
| Total equity and liabilities | 10/49 | €48,892 | €35,120 | -€13,772 | -28.2% |
| Equity | 10/15 | €3,901 | €13,387 | +€9,486 | +243% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €901 | €10,387 | +€9,486 | +1,052% |
| Distributable reserves | 133 | €901 | €10,387 | +€9,486 | +1,052% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,991 | €21,733 | -€23,258 | -51.7% |
| Amounts payable within one year | 42/48 | €44,991 | €21,733 | -€23,258 | -51.7% |
| Financial debts | 43 | - | €431 | +€431 | |
| Credit institutions | 430/8 | - | €431 | +€431 | |
| Trade debts | 44 | €3,893 | €1,150 | -€2,743 | -70.5% |
| Suppliers | 440/4 | €3,893 | €1,150 | -€2,743 | -70.5% |
| Taxes, remuneration and social security | 45 | €7,799 | €12,474 | +€4,676 | +60.0% |
| Taxes | 450/3 | €7,799 | €9,727 | +€1,929 | +24.7% |
| Remuneration and social security | 454/9 | - | €2,747 | +€2,747 | |
| Other amounts payable | 47/48 | €33,299 | €7,677 | -€25,621 | -76.9% |
| Other operating charges | 640/8 | €212 | €2,567 | +€2,355 | +1,113% |
| Gross operating margin | 9900 | €5,279 | €20,974 | +€15,694 | +297% |
| Operating profit (loss) | 9901 | €5,068 | €18,407 | +€13,339 | +263% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €919 | €3,325 | +€2,406 | +262% |
| Recurring financial charges | 65 | €919 | €3,325 | +€2,406 | +262% |
| Profit (loss) for the period before taxes | 9903 | €4,149 | €15,087 | +€10,938 | +264% |
| Income taxes | 67/77 | €1,648 | €5,601 | +€3,953 | +240% |
| Profit (loss) for the period | 9904 | €2,501 | €9,486 | +€6,985 | +279% |
| Profit (loss) for the period to be appropriated | 9905 | €2,501 | €9,486 | +€6,985 | +279% |
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 23 October 2026 via checked.be.