MAI-CONCEPT: 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.
MAI-CONCEPT
Largest movements
- Cash -€16,872
down €16,872 (-23.0%), from €73,413 to €56,541
mainly Other debts (-€37,192) and Tax, wage and social debts (-€2,283)
- Receivables within one year -€1,237
down €1,237 (-29.2%), from €4,235 to €2,998
of which Trade receivables: -€2,844
- Other debts -€37,192
down €37,192 (-38.4%), from €96,894 to €59,702
- Profit (loss) carried forward +€20,472
up €20,472 (+60.1%), from -€34,077 to -€13,605
- Tax, wage and social debts -€2,283
no longer reported in 2025 (was €2,283)
- Gross operating margin -€17,362
down €17,362 (-44.6%), from €38,949 to €21,587
- Other operating charges -€482
down €482 (-61.2%), from €787 to €305
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 | €79,147 | €60,459 | -€18,688 | -23.6% |
| Fixed assets | 21/28 | €1,499 | €920 | -€579 | -38.6% |
| Tangible fixed assets | 22/27 | €1,499 | €920 | -€579 | -38.6% |
| Furniture and vehicles | 24 | €1,499 | €920 | -€579 | -38.6% |
| Current assets | 29/58 | €77,648 | €59,539 | -€18,109 | -23.3% |
| Amounts receivable within one year | 40/41 | €4,235 | €2,998 | -€1,237 | -29.2% |
| Trade receivables | 40 | €4,235 | €1,392 | -€2,844 | -67.1% |
| Other amounts receivable | 41 | - | €1,607 | +€1,607 | |
| Cash at bank and in hand | 54/58 | €73,413 | €56,541 | -€16,872 | -23.0% |
| Total equity and liabilities | 10/49 | €79,147 | €60,459 | -€18,688 | -23.6% |
| Equity | 10/15 | -€20,877 | -€405 | +€20,472 | +98.1% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,077 | -€13,605 | +€20,472 | +60.1% |
| Amounts payable | 17/49 | €100,024 | €60,864 | -€39,160 | -39.2% |
| Amounts payable within one year | 42/48 | €100,024 | €60,864 | -€39,160 | -39.2% |
| Trade debts | 44 | €847 | €1,162 | +€315 | +37.2% |
| Suppliers | 440/4 | €847 | €1,162 | +€315 | +37.2% |
| Taxes, remuneration and social security | 45 | €2,283 | - | -€2,283 | |
| Taxes | 450/3 | €2,283 | - | -€2,283 | |
| Other amounts payable | 47/48 | €96,894 | €59,702 | -€37,192 | -38.4% |
| Non-recurring operating income | 76A | - | €1,588 | +€1,588 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €579 | €579 | = | 0.0% |
| Other operating charges | 640/8 | €787 | €305 | -€482 | -61.2% |
| Gross operating margin | 9900 | €38,949 | €21,587 | -€17,362 | -44.6% |
| Operating profit (loss) | 9901 | €37,583 | €20,703 | -€16,880 | -44.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €135 | €234 | +€99 | +73.4% |
| Recurring financial charges | 65 | €135 | €234 | +€99 | +73.4% |
| Profit (loss) for the period before taxes | 9903 | €37,448 | €20,472 | -€16,976 | -45.3% |
| Profit (loss) for the period | 9904 | €37,448 | €20,472 | -€16,976 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,448 | €20,472 | -€16,976 | -45.3% |
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 11 October 2026 via checked.be.