MAPHIAN CHRIBEDO: 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.
MAPHIAN CHRIBEDO
Largest movements
- Cash +€29,449
up €29,449 (+51.9%), from €56,711 to €86,159
mainly Depreciation (+€21,599) and Provisions (+€10,000)
- Tangible fixed assets -€15,327
down €15,327 (-7.4%), from €206,477 to €191,150
of which Land and buildings: -€20,645
- Profit (loss) carried forward +€14,441
up €14,441 (+15.1%), from €95,891 to €110,332
- Provisions +€10,000
up €10,000 (+50.0%), from €20,000 to €30,000
- Reserves -€7,995
down €7,995 (-6.8%), from €117,351 to €109,356
of which Tax-exempt reserves: -€7,995
- Debts after one year -€5,065
down €5,065 (-48.1%), from €10,533 to €5,469
of which Financial debts: -€6,615
- Gross operating margin -€19,787
down €19,787 (-25.5%), from €77,671 to €57,884
- Provisions -€10,000
down €10,000 (-50.0%), from €20,000 to €10,000
- Depreciation -€1,735
down €1,735 (-7.4%), from €23,333 to €21,599
- Taxes +€1,528
up €1,528 (+36.5%), from €4,182 to €5,709
- Other operating charges +€793
up €793 (+6.4%), from €12,310 to €13,103
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 | €295,008 | €308,947 | +€13,939 | +4.7% |
| Fixed assets | 21/28 | €206,477 | €191,150 | -€15,327 | -7.4% |
| Tangible fixed assets | 22/27 | €206,477 | €191,150 | -€15,327 | -7.4% |
| Land and buildings | 22 | €204,192 | €183,547 | -€20,645 | -10.1% |
| Plant, machinery and equipment | 23 | €2,285 | €1,959 | -€327 | -14.3% |
| Furniture and vehicles | 24 | €0 | €5,645 | +€5,645 | |
| Current assets | 29/58 | €88,531 | €117,797 | +€29,266 | +33.1% |
| Amounts receivable within one year | 40/41 | €30,638 | €31,638 | +€1,000 | +3.3% |
| Other amounts receivable | 41 | €30,638 | €31,638 | +€1,000 | +3.3% |
| Cash at bank and in hand | 54/58 | €56,711 | €86,159 | +€29,449 | +51.9% |
| Deferred charges and accrued income | 490/1 | €1,183 | - | -€1,183 | |
| Total equity and liabilities | 10/49 | €295,008 | €308,947 | +€13,939 | +4.7% |
| Equity | 10/15 | €244,229 | €250,674 | +€6,445 | +2.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €117,351 | €109,356 | -€7,995 | -6.8% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,483 | €56,487 | -€7,995 | -12.4% |
| Distributable reserves | 133 | €49,770 | €49,770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,891 | €110,332 | +€14,441 | +15.1% |
| Provisions and deferred taxes | 16 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Major repairs and maintenance | 162 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Amounts payable | 17/49 | €30,779 | €28,273 | -€2,506 | -8.1% |
| Amounts payable after more than one year | 17 | €10,533 | €5,469 | -€5,065 | -48.1% |
| Financial debts | 170/4 | €9,733 | €3,119 | -€6,615 | -68.0% |
| Other amounts payable | 178/9 | €800 | €2,350 | +€1,550 | +194% |
| Amounts payable within one year | 42/48 | €20,246 | €22,805 | +€2,559 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €5,936 | €6,615 | +€679 | +11.4% |
| Trade debts | 44 | €4,176 | €2,709 | -€1,467 | -35.1% |
| Suppliers | 440/4 | €4,176 | €2,709 | -€1,467 | -35.1% |
| Taxes, remuneration and social security | 45 | €5,517 | €7,136 | +€1,618 | +29.3% |
| Taxes | 450/3 | €5,517 | €7,136 | +€1,618 | +29.3% |
| Other amounts payable | 47/48 | €4,617 | €6,346 | +€1,728 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,333 | €21,599 | -€1,735 | -7.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Other operating charges | 640/8 | €12,310 | €13,103 | +€793 | +6.4% |
| Non-recurring operating charges | 66A | €3,249 | €571 | -€2,678 | -82.4% |
| Gross operating margin | 9900 | €77,671 | €57,884 | -€19,787 | -25.5% |
| Operating profit (loss) | 9901 | €18,779 | €12,611 | -€6,168 | -32.8% |
| Financial charges | 65/66B | €1,083 | €457 | -€626 | -57.8% |
| Recurring financial charges | 65 | €1,083 | €457 | -€626 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €17,697 | €12,155 | -€5,542 | -31.3% |
| Income taxes | 67/77 | €4,182 | €5,709 | +€1,528 | +36.5% |
| Profit (loss) for the period | 9904 | €13,515 | €6,445 | -€7,070 | -52.3% |
| Transfer from tax-exempt reserves | 789 | €7,995 | €7,995 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,511 | €14,441 | -€7,070 | -32.9% |
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 23 October 2026 via checked.be.