MAP Smart Solutions: 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 Smart Solutions
Largest movements
- Cash +€91,337
up €91,337 (+144.8%), from €63,080 to €154,417
mainly Net result for the year (+€95,134)
- Profit (loss) carried forward +€94,301
up €94,301 (+127.8%), from €73,771 to €168,071
- Gross operating margin +€27,729
up €27,729 (+29.2%), from €94,829 to €122,558
- Taxes +€6,878
up €6,878 (+35.3%), from €19,471 to €26,349
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 | €86,371 | €178,814 | +€92,444 | +107.0% |
| Current assets | 29/58 | €86,371 | €178,814 | +€92,444 | +107.0% |
| Amounts receivable within one year | 40/41 | €22,797 | €23,903 | +€1,106 | +4.9% |
| Trade receivables | 40 | €22,794 | €23,618 | +€824 | +3.6% |
| Other amounts receivable | 41 | €3 | €285 | +€282 | +10805.7% |
| Cash at bank and in hand | 54/58 | €63,080 | €154,417 | +€91,337 | +144.8% |
| Deferred charges and accrued income | 490/1 | €494 | €495 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €86,371 | €178,814 | +€92,444 | +107.0% |
| Equity | 10/15 | €73,871 | €168,171 | +€94,301 | +127.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,771 | €168,071 | +€94,301 | +127.8% |
| Amounts payable | 17/49 | €12,500 | €10,643 | -€1,857 | -14.9% |
| Amounts payable within one year | 42/48 | €12,500 | €10,643 | -€1,857 | -14.9% |
| Trade debts | 44 | €1,112 | €477 | -€636 | -57.2% |
| Suppliers | 440/4 | €1,112 | €477 | -€636 | -57.2% |
| Taxes, remuneration and social security | 45 | €10,510 | €9,333 | -€1,177 | -11.2% |
| Taxes | 450/3 | €10,510 | €9,333 | -€1,177 | -11.2% |
| Other amounts payable | 47/48 | €877 | €833 | -€44 | -5.1% |
| Other operating charges | 640/8 | €35 | €142 | +€107 | +304.6% |
| Gross operating margin | 9900 | €94,829 | €122,558 | +€27,729 | +29.2% |
| Operating profit (loss) | 9901 | €94,794 | €122,417 | +€27,622 | +29.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €694 | €935 | +€241 | +34.7% |
| Recurring financial charges | 65 | €694 | €935 | +€241 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €94,100 | €121,482 | +€27,382 | +29.1% |
| Income taxes | 67/77 | €19,471 | €26,349 | +€6,878 | +35.3% |
| Profit (loss) for the period | 9904 | €74,630 | €95,134 | +€20,504 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €74,630 | €95,134 | +€20,504 | +27.5% |
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 29 September 2026 via checked.be.