MAP ARCHITECTURE: 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.
MAP ARCHITECTURE
Largest movements
- Cash -€67,706
down €67,706 (-42.9%), from €157,990 to €90,284
mainly Investment in fixed assets (net) (-€50,314) and Trade debts (-€43,912)
- Tangible fixed assets +€38,616
up €38,616 (+198.8%), from €19,426 to €58,041
of which Furniture and vehicles: +€37,328
- Receivables within one year +€37,161
up €37,161 (+113.0%), from €32,886 to €70,046
of which Trade receivables: +€31,692
- Deferred charges and accrued income -€5,923
down €5,923 (-69.6%), from €8,511 to €2,588
- Trade debts -€43,912
down €43,912 (-65.2%), from €67,371 to €23,459
- Debts after one year +€36,829
up €36,829, from €0 to €36,829
- Other debts +€8,000
up €8,000, from €0 to €8,000
- Current portion of long-term debt +€6,614
up €6,614 (+204.6%), from €3,232 to €9,846
- Profit (loss) carried forward -€5,686
down €5,686 (-5.4%), from €105,758 to €100,071
- Purchases and services +€102,662
up €102,662 (+16.6%), from €618,956 to €721,618
- Turnover +€46,978
up €46,978 (+6.9%), from €677,522 to €724,500
- Gross operating margin -€40,130
down €40,130 (-65.1%), from €61,620 to €21,491
- Taxes -€8,405
down €8,405 (-64.1%), from €13,112 to €4,707
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 | €219,212 | €221,360 | +€2,148 | +1.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €19,826 | €58,441 | +€38,616 | +194.8% |
| Tangible fixed assets | 22/27 | €19,426 | €58,041 | +€38,616 | +198.8% |
| Plant, machinery and equipment | 23 | €1,057 | €2,345 | +€1,288 | +121.8% |
| Furniture and vehicles | 24 | €18,368 | €55,696 | +€37,328 | +203.2% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €199,386 | €162,919 | -€36,468 | -18.3% |
| Amounts receivable within one year | 40/41 | €32,886 | €70,046 | +€37,161 | +113.0% |
| Trade receivables | 40 | €22,288 | €53,979 | +€31,692 | +142.2% |
| Other amounts receivable | 41 | €10,598 | €16,067 | +€5,469 | +51.6% |
| Cash at bank and in hand | 54/58 | €157,990 | €90,284 | -€67,706 | -42.9% |
| Deferred charges and accrued income | 490/1 | €8,511 | €2,588 | -€5,923 | -69.6% |
| Total equity and liabilities | 10/49 | €219,212 | €221,360 | +€2,148 | +1.0% |
| Equity | 10/15 | €130,283 | €124,597 | -€5,686 | -4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,326 | €18,326 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,466 | €16,466 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,758 | €100,071 | -€5,686 | -5.4% |
| Amounts payable | 17/49 | €88,929 | €96,763 | +€7,834 | +8.8% |
| Amounts payable after more than one year | 17 | €0 | €36,829 | +€36,829 | |
| Financial debts | 170/4 | €0 | €36,829 | +€36,829 | |
| Amounts payable within one year | 42/48 | €88,929 | €59,934 | -€28,994 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €3,232 | €9,846 | +€6,614 | +204.6% |
| Trade debts | 44 | €67,371 | €23,459 | -€43,912 | -65.2% |
| Suppliers | 440/4 | €67,371 | €23,459 | -€43,912 | -65.2% |
| Taxes, remuneration and social security | 45 | €18,326 | €18,629 | +€304 | +1.7% |
| Taxes | 450/3 | €18,326 | €18,629 | +€304 | +1.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €8,000 | +€8,000 | |
| Turnover | 70 | €677,522 | €724,500 | +€46,978 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €618,956 | €721,618 | +€102,662 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,881 | €11,698 | -€1,183 | -9.2% |
| Other operating charges | 640/8 | €1,483 | €1,597 | +€114 | +7.7% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €61,620 | €21,491 | -€40,130 | -65.1% |
| Operating profit (loss) | 9901 | €47,256 | €8,196 | -€39,061 | -82.7% |
| Financial income | 75/76B | €165 | - | -€165 | |
| Recurring financial income | 75 | €165 | - | -€165 | |
| Financial charges | 65/66B | €350 | €1,175 | +€825 | +236.1% |
| Recurring financial charges | 65 | €350 | €1,175 | +€825 | +236.1% |
| Profit (loss) for the period before taxes | 9903 | €47,072 | €7,021 | -€40,051 | -85.1% |
| Income taxes | 67/77 | €13,112 | €4,707 | -€8,405 | -64.1% |
| Profit (loss) for the period | 9904 | €33,960 | €2,314 | -€31,647 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,960 | €2,314 | -€31,647 | -93.2% |
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 5 October 2026 via checked.be.