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MAIGUE: 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.

What changed

MAIGUE

BE 1011.069.602
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€46,275
2024 · -€5+€46,280
Equity
€48,270
2024 · €1,995+€46,275
Cash
€164,495
2024 · €19,995+€144,500
Balance sheet total
€390,319
2024 · €19,995+€370,324

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€225,128

    new in 2025: €225,128

  • Cash +€144,500

    up €144,500 (+722.7%), from €19,995 to €164,495

    mainly Debts after one year (+€175,510) and Other debts (+€113,126)

Equity and liabilities
  • Debts after one year +€175,510

    up €175,510 (+975.1%), from €18,000 to €193,510

    of which Financial debts: +€193,510

  • Other debts +€113,126

    new in 2025: €113,126

  • Profit (loss) carried forward +€46,275

    up €46,275, from -€5 to €46,270

  • Current portion of long-term debt +€19,111

    new in 2025: €19,111

  • Tax, wage and social debts +€16,302

    new in 2025: €16,302

Income statement
  • Gross operating margin +€102,633

    new in 2025: €102,633

  • Financial charges +€16,832

    up €16,832 (+336630.4%), from €5 to €16,837

  • Taxes +€16,302

    new in 2025: €16,302

  • Depreciation +€13,872

    new in 2025: €13,872

  • Other operating charges +€9,347

    new in 2025: €9,347

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€5
Depreciation -€13,872
Other operating charges -€9,347
Financial charges -€16,832
Taxes -€16,302
Not broken down +€102,633
Result 2025 €46,275

Cash bridge derived

cash 2024 to 2025

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.

From operations +€188,879
Investment -€239,000
Financing +€194,621
Cash 2024 €19,995
Net result for the year +€46,275
Depreciation +€13,872
Receivables within one year -€696
Tax, wage and social debts +€16,302
Other debts +€113,126
Investment in fixed assets (net) -€239,000
Debts after one year +€175,510
Current portion of long-term debt +€19,111
Cash 2025 €164,495
Every line side by side 31 lines
Line Code 2024 2025 Change %
Total assets 20/58 €19,995 €390,319 +€370,324 +1852.1%
Fixed assets 21/28 - €225,128 +€225,128
Tangible fixed assets 22/27 - €225,128 +€225,128
Land and buildings 22 - €225,128 +€225,128
Current assets 29/58 €19,995 €165,191 +€145,196 +726.2%
Amounts receivable within one year 40/41 - €696 +€696
Trade receivables 40 - €696 +€696
Cash at bank and in hand 54/58 €19,995 €164,495 +€144,500 +722.7%
Total equity and liabilities 10/49 €19,995 €390,319 +€370,324 +1852.1%
Equity 10/15 €1,995 €48,270 +€46,275 +2319.6%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 -€5 €46,270 +€46,275
Amounts payable 17/49 €18,000 €342,049 +€324,049 +1800.3%
Amounts payable after more than one year 17 €18,000 €193,510 +€175,510 +975.1%
Financial debts 170/4 - €193,510 +€193,510
Other amounts payable 178/9 €18,000 - -€18,000
Amounts payable within one year 42/48 - €148,539 +€148,539
Current portion of amounts payable after more than one year 42 - €19,111 +€19,111
Taxes, remuneration and social security 45 - €16,302 +€16,302
Taxes 450/3 - €16,302 +€16,302
Other amounts payable 47/48 - €113,126 +€113,126
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €13,872 +€13,872
Other operating charges 640/8 - €9,347 +€9,347
Gross operating margin 9900 - €102,633 +€102,633
Operating profit (loss) 9901 - €79,414 +€79,414
Financial charges 65/66B €5 €16,837 +€16,832 +336630.4%
Recurring financial charges 65 €5 €16,837 +€16,832 +336630.4%
Profit (loss) for the period before taxes 9903 -€5 €62,578 +€62,583
Income taxes 67/77 - €16,302 +€16,302
Profit (loss) for the period 9904 -€5 €46,275 +€46,280
Profit (loss) for the period to be appropriated 9905 -€5 €46,275 +€46,280

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 30 September 2026 via checked.be.