MAIVIA: 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.
MAIVIA
Largest movements
- Cash -€5,443
down €5,443 (-19.2%), from €28,409 to €22,965
mainly Other debts (-€3,956) and Net result for the year (-€2,638)
- Other debts -€3,956
down €3,956 (-19.4%), from €20,354 to €16,398
- Profit (loss) carried forward -€2,638
down €2,638, from €830 to -€1,808
- Tax, wage and social debts +€1,289
up €1,289 (+328.1%), from €393 to €1,682
- Trade debts -€340
down €340 (-90.8%), from €374 to €35
- Purchases and services -€6,532
down €6,532 (-25.0%), from €26,112 to €19,581
- Gross operating margin -€2,529
down €2,529, from €1,082 to -€1,447
- Other operating charges -€671
down €671 (-99.1%), from €677 to €6
- Taxes -€261
down €261 (-66.4%), from €393 to €132
- Depreciation +€96
up €96 (+30.3%), from €318 to €414
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 | €29,143 | €23,498 | -€5,644 | -19.4% |
| Fixed assets | 21/28 | €372 | €299 | -€73 | -19.5% |
| Tangible fixed assets | 22/27 | €372 | €299 | -€73 | -19.5% |
| Furniture and vehicles | 24 | €372 | €299 | -€73 | -19.5% |
| Current assets | 29/58 | €28,771 | €23,199 | -€5,572 | -19.4% |
| Amounts receivable within one year | 40/41 | €362 | €101 | -€261 | -72.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €362 | €101 | -€261 | -72.1% |
| Cash at bank and in hand | 54/58 | €28,409 | €22,965 | -€5,443 | -19.2% |
| Deferred charges and accrued income | 490/1 | - | €132 | +€132 | |
| Total equity and liabilities | 10/49 | €29,143 | €23,498 | -€5,644 | -19.4% |
| Equity | 10/15 | €8,021 | €5,383 | -€2,638 | -32.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,191 | €2,191 | = | 0.0% |
| Distributable reserves | 133 | €2,191 | €2,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €830 | -€1,808 | -€2,638 | |
| Amounts payable | 17/49 | €21,121 | €18,115 | -€3,006 | -14.2% |
| Amounts payable within one year | 42/48 | €21,121 | €18,115 | -€3,006 | -14.2% |
| Trade debts | 44 | €374 | €35 | -€340 | -90.8% |
| Suppliers | 440/4 | €374 | €35 | -€340 | -90.8% |
| Taxes, remuneration and social security | 45 | €393 | €1,682 | +€1,289 | +328.1% |
| Taxes | 450/3 | €393 | €1,682 | +€1,289 | +328.1% |
| Other amounts payable | 47/48 | €20,354 | €16,398 | -€3,956 | -19.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €26,112 | €19,581 | -€6,532 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €414 | +€96 | +30.3% |
| Other operating charges | 640/8 | €677 | €6 | -€671 | -99.1% |
| Gross operating margin | 9900 | €1,082 | -€1,447 | -€2,529 | |
| Operating profit (loss) | 9901 | €87 | -€1,867 | -€1,955 | |
| Financial income | 75/76B | €3 | €87 | +€83 | +2440.6% |
| Recurring financial income | 75 | €3 | €87 | +€83 | +2440.6% |
| Financial charges | 65/66B | €732 | €726 | -€6 | -0.8% |
| Recurring financial charges | 65 | €732 | €726 | -€6 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€641 | -€2,506 | -€1,865 | -290.9% |
| Income taxes | 67/77 | €393 | €132 | -€261 | -66.4% |
| Profit (loss) for the period | 9904 | -€1,034 | -€2,638 | -€1,604 | -155.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,034 | -€2,638 | -€1,604 | -155.1% |
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.