Maffiscalité: 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.
Maffiscalité
Largest movements
- Current investments +€53,821
up €53,821 (+457.2%), from €11,771 to €65,592
- Cash +€16,686
up €16,686 (+12.7%), from €130,933 to €147,619
mainly Net result for the year (+€47,067) and Tax, wage and social debts (+€19,270)
- Receivables within one year +€5,593
up €5,593, from €0 to €5,593
of which Trade receivables: +€5,593
- Reserves +€40,000
up €40,000 (+55.7%), from €71,860 to €111,860
of which Distributable reserves: +€40,000
- Tax, wage and social debts +€19,270
up €19,270 (+411.9%), from €4,678 to €23,948
of which Taxes: +€19,595
- Other debts +€12,697
up €12,697 (+28.7%), from €44,233 to €56,930
- Profit (loss) carried forward +€7,067
up €7,067 (+110.4%), from €6,402 to €13,468
- Trade debts -€2,934
down €2,934 (-93.7%), from €3,131 to €197
- Gross operating margin +€55,759
up €55,759 (+129.8%), from €42,971 to €98,730
- Taxes +€19,287
up €19,287 (+479.7%), from €4,021 to €23,307
- Financial charges -€5,752
down €5,752 (-16.2%), from €35,403 to €29,651
- Financial income -€4,454
down €4,454 (-73.0%), from €6,098 to €1,644
of which Non-recurring financial income: -€4,525
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.
Cash bridge derived
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 | €142,704 | €218,804 | +€76,100 | +53.3% |
| Current assets | 29/58 | €142,704 | €218,804 | +€76,100 | +53.3% |
| Amounts receivable within one year | 40/41 | €0 | €5,593 | +€5,593 | |
| Trade receivables | 40 | €0 | €5,593 | +€5,593 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €11,771 | €65,592 | +€53,821 | +457.2% |
| Cash at bank and in hand | 54/58 | €130,933 | €147,619 | +€16,686 | +12.7% |
| Total equity and liabilities | 10/49 | €142,704 | €218,804 | +€76,100 | +53.3% |
| Equity | 10/15 | €90,662 | €137,728 | +€47,067 | +51.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,860 | €111,860 | +€40,000 | +55.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €110,000 | +€40,000 | +57.1% |
| Profit (loss) carried forward | 14 | €6,402 | €13,468 | +€7,067 | +110.4% |
| Amounts payable | 17/49 | €52,042 | €81,076 | +€29,033 | +55.8% |
| Amounts payable within one year | 42/48 | €52,042 | €81,076 | +€29,033 | +55.8% |
| Trade debts | 44 | €3,131 | €197 | -€2,934 | -93.7% |
| Suppliers | 440/4 | €3,131 | €197 | -€2,934 | -93.7% |
| Taxes, remuneration and social security | 45 | €4,678 | €23,948 | +€19,270 | +411.9% |
| Taxes | 450/3 | €4,353 | €23,948 | +€19,595 | +450.1% |
| Remuneration and social security | 454/9 | €325 | €0 | -€325 | -100.0% |
| Other amounts payable | 47/48 | €44,233 | €56,930 | +€12,697 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €510 | €349 | -€161 | -31.6% |
| Gross operating margin | 9900 | €42,971 | €98,730 | +€55,759 | +129.8% |
| Operating profit (loss) | 9901 | €42,461 | €98,381 | +€55,920 | +131.7% |
| Financial income | 75/76B | €6,098 | €1,644 | -€4,454 | -73.0% |
| Recurring financial income | 75 | €1,573 | €1,644 | +€70 | +4.5% |
| Non-recurring financial income | 76B | €4,525 | €0 | -€4,525 | -100.0% |
| Financial charges | 65/66B | €35,403 | €29,651 | -€5,752 | -16.2% |
| Recurring financial charges | 65 | €35,403 | €29,651 | -€5,752 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €13,156 | €70,374 | +€57,218 | +434.9% |
| Income taxes | 67/77 | €4,021 | €23,307 | +€19,287 | +479.7% |
| Profit (loss) for the period | 9904 | €9,136 | €47,067 | +€37,931 | +415.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,136 | €47,067 | +€37,931 | +415.2% |
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 12 October 2026 via checked.be.