MaïeuTIC: what changed
Two fiscal 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.
MaïeuTIC
Largest movements
- Tangible fixed assets -€15,042
down €15,042 (-24.5%), from €61,360 to €46,318
of which Furniture and vehicles: -€13,702
- Receivables within one year +€7,166
up €7,166 (+205.1%), from €3,494 to €10,660
of which Other amounts receivable: +€6,954
- Cash -€5,989
down €5,989 (-24.6%), from €24,332 to €18,343
mainly Debts after one year (-€9,118) and Other debts (-€9,010)
- Deferred charges and accrued income -€1,484
down €1,484 (-100.0%), from €1,484 to €0
- Debts after one year -€9,118
down €9,118 (-24.3%), from €37,505 to €28,387
- Other debts -€9,010
down €9,010 (-91.6%), from €9,838 to €828
- Profit (loss) carried forward +€3,276
up €3,276 (+71.3%), from €4,593 to €7,870
- Current portion of long-term debt -€1,399
down €1,399 (-11.3%), from €12,354 to €10,954
- Depreciation +€3,231
up €3,231 (+25.9%), from €12,496 to €15,727
- Gross operating margin -€2,202
down €2,202 (-7.5%), from €29,176 to €26,974
- Other operating charges -€2,030
down €2,030 (-44.8%), from €4,527 to €2,497
- Taxes -€745
down €745 (-28.0%), from €2,659 to €1,914
- Financial charges -€742
down €742 (-28.0%), from €2,653 to €1,911
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 | €90,713 | €75,364 | -€15,349 | -16.9% |
| Fixed assets | 21/28 | €61,403 | €46,361 | -€15,042 | -24.5% |
| Tangible fixed assets | 22/27 | €61,360 | €46,318 | -€15,042 | -24.5% |
| Furniture and vehicles | 24 | €58,792 | €45,090 | -€13,702 | -23.3% |
| Other tangible fixed assets | 26 | €2,568 | €1,228 | -€1,340 | -52.2% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €29,310 | €29,003 | -€307 | -1.0% |
| Amounts receivable within one year | 40/41 | €3,494 | €10,660 | +€7,166 | +205.1% |
| Trade receivables | 40 | €112 | €324 | +€212 | +188.5% |
| Other amounts receivable | 41 | €3,382 | €10,336 | +€6,954 | +205.7% |
| Cash at bank and in hand | 54/58 | €24,332 | €18,343 | -€5,989 | -24.6% |
| Deferred charges and accrued income | 490/1 | €1,484 | €0 | -€1,484 | -100.0% |
| Total equity and liabilities | 10/49 | €90,713 | €75,364 | -€15,349 | -16.9% |
| Equity | 10/15 | €26,093 | €29,370 | +€3,276 | +12.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €15,500 | €15,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,593 | €7,870 | +€3,276 | +71.3% |
| Amounts payable | 17/49 | €64,620 | €45,994 | -€18,626 | -28.8% |
| Amounts payable after more than one year | 17 | €37,505 | €28,387 | -€9,118 | -24.3% |
| Financial debts | 170/4 | €37,505 | €28,387 | -€9,118 | -24.3% |
| Amounts payable within one year | 42/48 | €27,114 | €17,607 | -€9,507 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €12,354 | €10,954 | -€1,399 | -11.3% |
| Trade debts | 44 | €16 | €657 | +€640 | +3917.2% |
| Suppliers | 440/4 | €16 | €270 | +€253 | +1549.1% |
| Bills of exchange payable | 441 | - | €387 | +€387 | |
| Taxes, remuneration and social security | 45 | €4,906 | €5,168 | +€262 | +5.3% |
| Taxes | 450/3 | €3,626 | €5,168 | +€1,542 | +42.5% |
| Remuneration and social security | 454/9 | €1,280 | €0 | -€1,280 | -100.0% |
| Other amounts payable | 47/48 | €9,838 | €828 | -€9,010 | -91.6% |
| Remuneration, social security and pensions | 62 | €2,139 | €1,658 | -€480 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,496 | €15,727 | +€3,231 | +25.9% |
| Other operating charges | 640/8 | €4,527 | €2,497 | -€2,030 | -44.8% |
| Non-recurring operating charges | 66A | €90 | €0 | -€90 | -100.0% |
| Gross operating margin | 9900 | €29,176 | €26,974 | -€2,202 | -7.5% |
| Operating profit (loss) | 9901 | €9,924 | €7,092 | -€2,832 | -28.5% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €2,653 | €1,911 | -€742 | -28.0% |
| Recurring financial charges | 65 | €2,653 | €1,911 | -€742 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €7,271 | €5,190 | -€2,080 | -28.6% |
| Income taxes | 67/77 | €2,659 | €1,914 | -€745 | -28.0% |
| Profit (loss) for the period | 9904 | €4,612 | €3,276 | -€1,335 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,612 | €3,276 | -€1,335 | -29.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.