MAPA CONSULTING: what changed
Two financial 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.
MAPA CONSULTING
Largest movements
- Financial fixed assets +€5.0m
up €5.0m (+58.7%), from €8.6m to €13.6m
- Cash -€2.9m
down €2.9m (-99.8%), from €2.9m to €4,419
mainly Investment in fixed assets (net) (-€5.0m) and Tax, wage and social debts (-€365,362)
- Receivables within one year -€564,458
down €564,458 (-100.0%), from €564,460 to €2
of which Trade receivables: -€563,403
- Other debts +€2.1m
new in 2025: €2.1m
- Tax, wage and social debts -€365,362
no longer reported in 2025 (was €365,362)
- Turnover -€2.5m
no longer reported in 2025 (was €2.5m)
- Financial income -€680,143
down €680,143 (-99.9%), from €680,718 to €576
- Taxes -€523,891
no longer reported in 2025 (was €523,891)
- Services and other goods -€430,208
down €430,208 (-81.8%), from €525,876 to €95,668
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.
Derived cash bridge
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 | €12,007,761 | €13,628,940 | +€1.6m | +13.5% |
| Fixed assets | 21/28 | €8,583,735 | €13,624,519 | +€5.0m | +58.7% |
| Financial fixed assets | 28 | €8,583,735 | €13,624,519 | +€5.0m | +58.7% |
| Affiliated companies | 280/1 | €8,583,735 | €13,624,519 | +€5.0m | +58.7% |
| Participating interests | 280 | €8,583,735 | €13,624,519 | +€5.0m | +58.7% |
| Current assets | 29/58 | €3,424,026 | €4,421 | -€3.4m | -99.9% |
| Amounts receivable within one year | 40/41 | €564,460 | €2 | -€564,458 | -100.0% |
| Trade receivables | 40 | €563,403 | - | -€563,403 | |
| Other amounts receivable | 41 | €1,058 | €2 | -€1,055 | -99.8% |
| Cash at bank and in hand | 54/58 | €2,857,060 | €4,419 | -€2.9m | -99.8% |
| Deferred charges and accrued income | 490/1 | €2,505 | - | -€2,505 | |
| Total equity and liabilities | 10/49 | €12,007,761 | €13,628,940 | +€1.6m | +13.5% |
| Equity | 10/15 | €11,641,390 | €11,538,751 | -€102,640 | -0.9% |
| Contributions | 10/11 | €5,993,226 | €5,993,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,648,165 | €5,545,525 | -€102,640 | -1.8% |
| Amounts payable | 17/49 | €366,371 | €2,090,189 | +€1.7m | +471% |
| Amounts payable within one year | 42/48 | €366,371 | €2,088,370 | +€1.7m | +470% |
| Trade debts | 44 | €1,009 | - | -€1,009 | |
| Suppliers | 440/4 | €1,009 | - | -€1,009 | |
| Taxes, remuneration and social security | 45 | €365,362 | - | -€365,362 | |
| Taxes | 450/3 | €365,362 | - | -€365,362 | |
| Other amounts payable | 47/48 | - | €2,088,370 | +€2.1m | |
| Accrued charges and deferred income | 492/3 | - | €1,819 | +€1,819 | |
| Operating income | 70/76A | €2,556,543 | €798 | -€2.6m | -100.0% |
| Turnover | 70 | €2,549,566 | - | -€2.5m | |
| Other operating income | 74 | €6,977 | €798 | -€6,179 | -88.6% |
| Operating charges | 60/66A | €550,905 | €101,531 | -€449,374 | -81.6% |
| Services and other goods | 61 | €525,876 | €95,668 | -€430,208 | -81.8% |
| Other operating charges | 640/8 | €25,030 | €5,864 | -€19,166 | -76.6% |
| Operating profit (loss) | 9901 | €2,005,637 | -€100,733 | -€2.1m | |
| Financial income | 75/76B | €680,718 | €576 | -€680,143 | -99.9% |
| Recurring financial income | 75 | €680,718 | €576 | -€680,143 | -99.9% |
| Income from financial fixed assets | 750 | €599,976 | - | -€599,976 | |
| Income from current assets | 751 | €80,742 | - | -€80,742 | |
| Other financial income | 752/9 | €1 | €576 | +€575 | +57,454% |
| Financial charges | 65/66B | €9,070 | €2,482 | -€6,588 | -72.6% |
| Recurring financial charges | 65 | €9,070 | €2,482 | -€6,588 | -72.6% |
| Debt charges | 650 | €4,733 | €416 | -€4,317 | -91.2% |
| Other financial charges | 652/9 | €4,337 | €2,066 | -€2,271 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €2,677,285 | -€102,640 | -€2.8m | |
| Income taxes | 67/77 | €523,891 | - | -€523,891 | |
| Taxes | 670/3 | €523,891 | - | -€523,891 | |
| Profit (loss) for the period | 9904 | €2,153,395 | -€102,640 | -€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,153,395 | -€102,640 | -€2.3m |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.