MAAS CONSULTING SERVICES: 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.
MAAS CONSULTING SERVICES
Largest movements
- Receivables within one year +€52,230
up €52,230 (+332%), from €15,746 to €67,977
of which Trade receivables: +€52,237
- Cash +€24,935
up €24,935 (+12.0%), from €207,744 to €232,678
mainly Other debts (+€193,872) and Net result for the year (+€71,866)
- Other debts +€193,872
up €193,872 (+1,888%), from €10,270 to €204,143
- Profit (loss) carried forward -€153,134
down €153,134 (-89.2%), from €171,683 to €18,550
- Tax, wage and social debts +€36,010
up €36,010 (+82.1%), from €43,876 to €79,887
- Trade debts +€3,392
up €3,392 (+113%), from €3,008 to €6,400
- Gross operating margin +€2,537
up €2,537 (+2.7%), from €93,222 to €95,760
- Depreciation +€1,308
up €1,308 (+69.5%), from €1,881 to €3,189
- Taxes +€1,276
up €1,276 (+6.8%), from €18,839 to €20,115
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 | €230,341 | €310,482 | +€80,142 | +34.8% |
| Fixed assets | 21/28 | €6,851 | €9,827 | +€2,977 | +43.4% |
| Tangible fixed assets | 22/27 | €6,851 | €9,827 | +€2,977 | +43.4% |
| Furniture and vehicles | 24 | €6,851 | €9,827 | +€2,977 | +43.4% |
| Current assets | 29/58 | €223,490 | €300,655 | +€77,165 | +34.5% |
| Amounts receivable within one year | 40/41 | €15,746 | €67,977 | +€52,230 | +332% |
| Trade receivables | 40 | €15,740 | €67,977 | +€52,237 | +332% |
| Other amounts receivable | 41 | €7 | €0 | -€7 | -100% |
| Cash at bank and in hand | 54/58 | €207,744 | €232,678 | +€24,935 | +12.0% |
| Total equity and liabilities | 10/49 | €230,341 | €310,482 | +€80,142 | +34.8% |
| Equity | 10/15 | €173,183 | €20,050 | -€153,134 | -88.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,683 | €18,550 | -€153,134 | -89.2% |
| Amounts payable | 17/49 | €57,158 | €290,433 | +€233,275 | +408% |
| Amounts payable within one year | 42/48 | €57,158 | €290,433 | +€233,275 | +408% |
| Financial debts | 43 | €3 | €3 | +€0 | +10.9% |
| Credit institutions | 430/8 | €3 | €3 | +€0 | +10.9% |
| Trade debts | 44 | €3,008 | €6,400 | +€3,392 | +113% |
| Suppliers | 440/4 | €3,008 | €6,400 | +€3,392 | +113% |
| Taxes, remuneration and social security | 45 | €43,876 | €79,887 | +€36,010 | +82.1% |
| Taxes | 450/3 | €43,876 | €79,887 | +€36,010 | +82.1% |
| Other amounts payable | 47/48 | €10,270 | €204,143 | +€193,872 | +1,888% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,881 | €3,189 | +€1,308 | +69.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €93,222 | €95,760 | +€2,537 | +2.7% |
| Operating profit (loss) | 9901 | €91,342 | €92,171 | +€830 | +0.9% |
| Financial income | 75/76B | €19 | €2 | -€17 | -91.5% |
| Recurring financial income | 75 | €19 | €2 | -€17 | -91.5% |
| Financial charges | 65/66B | €188 | €192 | +€3 | +1.7% |
| Recurring financial charges | 65 | €188 | €192 | +€3 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €91,172 | €91,981 | +€810 | +0.9% |
| Income taxes | 67/77 | €18,839 | €20,115 | +€1,276 | +6.8% |
| Profit (loss) for the period | 9904 | €72,333 | €71,866 | -€467 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,333 | €71,866 | -€467 | -0.6% |
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.