MAASKANT 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.
MAASKANT CONSULTING
Largest movements
- Cash -€26,386
down €26,386 (-9.6%), from €275,242 to €248,856
mainly Debts after one year (-€25,000) and Investment in fixed assets (net) (-€22,153)
- Receivables within one year +€11,936
new in 2025: €11,936
- Tangible fixed assets +€11,055
up €11,055 (+2.5%), from €448,719 to €459,775
of which Land and buildings: +€11,275
- Profit (loss) carried forward +€37,389
up €37,389 (+6.9%), from €543,796 to €581,186
- Debts after one year -€25,000
down €25,000 (-14.6%), from €170,833 to €145,834
- Trade debts -€9,808
down €9,808 (-83.5%), from €11,744 to €1,936
- Gross operating margin -€7,416
down €7,416 (-9.9%), from €74,876 to €67,460
- Taxes -€3,567
down €3,567 (-20.8%), from €17,177 to €13,611
- Depreciation +€3,025
up €3,025 (+37.5%), from €8,073 to €11,097
- Financial charges +€1,137
up €1,137 (+24.7%), from €4,599 to €5,736
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 | €784,386 | €780,992 | -€3,394 | -0.4% |
| Fixed assets | 21/28 | €448,719 | €459,775 | +€11,055 | +2.5% |
| Tangible fixed assets | 22/27 | €448,719 | €459,775 | +€11,055 | +2.5% |
| Land and buildings | 22 | €448,356 | €459,632 | +€11,275 | +2.5% |
| Furniture and vehicles | 24 | €363 | €143 | -€220 | -60.6% |
| Current assets | 29/58 | €335,666 | €321,217 | -€14,450 | -4.3% |
| Amounts receivable within one year | 40/41 | - | €11,936 | +€11,936 | |
| Trade receivables | 40 | - | €11,936 | +€11,936 | |
| Current investments | 50/53 | €60,424 | €60,424 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €275,242 | €248,856 | -€26,386 | -9.6% |
| Total equity and liabilities | 10/49 | €784,386 | €780,992 | -€3,394 | -0.4% |
| Equity | 10/15 | €543,798 | €581,188 | +€37,389 | +6.9% |
| Contributions | 10/11 | €2 | €2 | = | 0.0% |
| Profit (loss) carried forward | 14 | €543,796 | €581,186 | +€37,389 | +6.9% |
| Amounts payable | 17/49 | €240,587 | €199,804 | -€40,784 | -17.0% |
| Amounts payable after more than one year | 17 | €170,833 | €145,834 | -€25,000 | -14.6% |
| Financial debts | 170/4 | €170,833 | €145,834 | -€25,000 | -14.6% |
| Amounts payable within one year | 42/48 | €69,754 | €53,970 | -€15,784 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €11,744 | €1,936 | -€9,808 | -83.5% |
| Suppliers | 440/4 | €11,744 | €1,936 | -€9,808 | -83.5% |
| Taxes, remuneration and social security | 45 | €21,758 | €15,782 | -€5,976 | -27.5% |
| Taxes | 450/3 | €21,758 | €15,782 | -€5,976 | -27.5% |
| Other amounts payable | 47/48 | €11,252 | €11,252 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,073 | €11,097 | +€3,025 | +37.5% |
| Other operating charges | 640/8 | €387 | €440 | +€53 | +13.6% |
| Gross operating margin | 9900 | €74,876 | €67,460 | -€7,416 | -9.9% |
| Operating profit (loss) | 9901 | €66,416 | €55,923 | -€10,493 | -15.8% |
| Financial income | 75/76B | €1,332 | €813 | -€519 | -39.0% |
| Recurring financial income | 75 | €1,332 | €813 | -€519 | -39.0% |
| Financial charges | 65/66B | €4,599 | €5,736 | +€1,137 | +24.7% |
| Recurring financial charges | 65 | €4,599 | €5,736 | +€1,137 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €63,149 | €51,000 | -€12,149 | -19.2% |
| Income taxes | 67/77 | €17,177 | €13,611 | -€3,567 | -20.8% |
| Profit (loss) for the period | 9904 | €45,972 | €37,389 | -€8,582 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,972 | €37,389 | -€8,582 | -18.7% |
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 24 October 2026 via checked.be.