MAES IT Consult: 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.
MAES IT Consult
Largest movements
- Cash +€77,797
up €77,797 (+2,137%), from €3,640 to €81,436
mainly Net result for the year (+€83,419) and Receivables within one year (+€18,960)
- Receivables within one year -€18,960
down €18,960 (-59.2%), from €32,010 to €13,050
of which Trade receivables: -€16,624
- Tangible fixed assets +€2,820
up €2,820 (+107%), from €2,639 to €5,460
- Reserves +€83,419
up €83,419 (+820%), from €10,168 to €93,587
- Other debts -€18,700
no longer reported in 2025 (was €18,700)
- Tax, wage and social debts -€3,300
no longer reported in 2025 (was €3,300)
- Trade debts +€1,037
up €1,037 (+51.2%), from €2,026 to €3,063
- Gross operating margin +€29,247
up €29,247 (+32.2%), from €90,845 to €120,092
- Taxes +€6,933
up €6,933 (+31.5%), from €22,016 to €28,949
- Financial charges +€2,557
up €2,557 (+77.9%), from €3,284 to €5,841
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 | €39,194 | €101,650 | +€62,456 | +159% |
| Fixed assets | 21/28 | €2,744 | €5,565 | +€2,820 | +103% |
| Tangible fixed assets | 22/27 | €2,639 | €5,460 | +€2,820 | +107% |
| Furniture and vehicles | 24 | €2,639 | €5,460 | +€2,820 | +107% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €36,450 | €96,085 | +€59,636 | +164% |
| Amounts receivable within one year | 40/41 | €32,010 | €13,050 | -€18,960 | -59.2% |
| Trade receivables | 40 | €16,986 | €363 | -€16,624 | -97.9% |
| Other amounts receivable | 41 | €15,024 | €12,688 | -€2,337 | -15.6% |
| Cash at bank and in hand | 54/58 | €3,640 | €81,436 | +€77,797 | +2,137% |
| Deferred charges and accrued income | 490/1 | €799 | €1,599 | +€799 | +100% |
| Total equity and liabilities | 10/49 | €39,194 | €101,650 | +€62,456 | +159% |
| Equity | 10/15 | €15,168 | €98,587 | +€83,419 | +550% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,168 | €93,587 | +€83,419 | +820% |
| Distributable reserves | 133 | €10,168 | €93,587 | +€83,419 | +820% |
| Amounts payable | 17/49 | €24,026 | €3,063 | -€20,963 | -87.3% |
| Amounts payable within one year | 42/48 | €24,026 | €3,063 | -€20,963 | -87.3% |
| Trade debts | 44 | €2,026 | €3,063 | +€1,037 | +51.2% |
| Suppliers | 440/4 | €2,026 | €3,063 | +€1,037 | +51.2% |
| Taxes, remuneration and social security | 45 | €3,300 | - | -€3,300 | |
| Taxes | 450/3 | €3,300 | - | -€3,300 | |
| Other amounts payable | 47/48 | €18,700 | - | -€18,700 | |
| Remuneration, social security and pensions | 62 | - | €164 | +€164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,973 | €1,218 | -€755 | -38.3% |
| Other operating charges | 640/8 | €557 | €595 | +€37 | +6.7% |
| Gross operating margin | 9900 | €90,845 | €120,092 | +€29,247 | +32.2% |
| Operating profit (loss) | 9901 | €88,314 | €118,116 | +€29,801 | +33.7% |
| Financial income | 75/76B | €414 | €94 | -€321 | -77.4% |
| Recurring financial income | 75 | €414 | €94 | -€321 | -77.4% |
| Financial charges | 65/66B | €3,284 | €5,841 | +€2,557 | +77.9% |
| Recurring financial charges | 65 | €3,284 | €5,841 | +€2,557 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | €85,445 | €112,368 | +€26,924 | +31.5% |
| Income taxes | 67/77 | €22,016 | €28,949 | +€6,933 | +31.5% |
| Profit (loss) for the period | 9904 | €63,428 | €83,419 | +€19,991 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,428 | €83,419 | +€19,991 | +31.5% |
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 19 October 2026 via checked.be.