MAPI CONSULTANCY AND SERVICES: 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.
MAPI CONSULTANCY AND SERVICES
Largest movements
- Receivables within one year -€2,659
down €2,659 (-6.8%), from €39,001 to €36,342
- Profit (loss) carried forward -€23,639
down €23,639 (-59.9%), from -€39,448 to -€63,088
- Short-term financial debts +€18,772
up €18,772 (+64.9%), from €28,912 to €47,684
- Accrued charges and deferred income +€4,278
up €4,278 (+12.4%), from €34,615 to €38,893
- Tax, wage and social debts -€2,658
down €2,658 (-73.3%), from €3,624 to €967
of which Remuneration and social security: -€1,703
- Gross operating margin -€34,437
down €34,437, from €18,022 to -€16,415
- Other operating charges +€2,374
up €2,374 (+2244.7%), from €106 to €2,480
- Financial charges +€475
up €475 (+12.8%), from €3,710 to €4,185
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 | €174,342 | €171,195 | -€3,147 | -1.8% |
| Fixed assets | 21/28 | €126,596 | €126,596 | = | 0.0% |
| Tangible fixed assets | 22/27 | €100,886 | €100,886 | = | 0.0% |
| Land and buildings | 22 | €100,886 | €100,886 | = | 0.0% |
| Financial fixed assets | 28 | €25,710 | €25,710 | = | 0.0% |
| Current assets | 29/58 | €47,746 | €44,599 | -€3,147 | -6.6% |
| Amounts receivable within one year | 40/41 | €39,001 | €36,342 | -€2,659 | -6.8% |
| Trade receivables | 40 | €39,001 | €36,342 | -€2,659 | -6.8% |
| Cash at bank and in hand | 54/58 | €8,745 | €8,257 | -€488 | -5.6% |
| Total equity and liabilities | 10/49 | €174,342 | €171,195 | -€3,147 | -1.8% |
| Equity | 10/15 | €23,114 | -€525 | -€23,639 | |
| Contributions | 10/11 | €62,369 | €62,369 | = | 0.0% |
| Capital | 10 | €62,369 | €62,369 | = | 0.0% |
| Issued capital | 100 | €62,369 | €62,369 | = | 0.0% |
| Reserves | 13 | €194 | €194 | = | 0.0% |
| Non-distributable reserves | 130/1 | €194 | €194 | = | 0.0% |
| Legal reserve | 130 | €194 | €194 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,448 | -€63,088 | -€23,639 | -59.9% |
| Amounts payable | 17/49 | €151,228 | €171,720 | +€20,492 | +13.6% |
| Amounts payable after more than one year | 17 | €61,535 | €61,535 | = | 0.0% |
| Financial debts | 170/4 | €61,535 | €61,535 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,078 | €71,292 | +€16,214 | +29.4% |
| Financial debts | 43 | €28,912 | €47,684 | +€18,772 | +64.9% |
| Other loans | 439 | €28,912 | €47,684 | +€18,772 | +64.9% |
| Trade debts | 44 | €6,886 | €6,986 | +€100 | +1.4% |
| Suppliers | 440/4 | €6,886 | €6,986 | +€100 | +1.4% |
| Taxes, remuneration and social security | 45 | €3,624 | €967 | -€2,658 | -73.3% |
| Taxes | 450/3 | €1,671 | €717 | -€954 | -57.1% |
| Remuneration and social security | 454/9 | €1,953 | €250 | -€1,703 | -87.2% |
| Other amounts payable | 47/48 | €15,655 | €15,655 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €34,615 | €38,893 | +€4,278 | +12.4% |
| Other operating charges | 640/8 | €106 | €2,480 | +€2,374 | +2244.7% |
| Gross operating margin | 9900 | €18,022 | -€16,415 | -€34,437 | |
| Operating profit (loss) | 9901 | €17,916 | -€18,894 | -€36,811 | |
| Financial income | 75/76B | €1 | €24 | +€23 | +1718.8% |
| Recurring financial income | 75 | €1 | €24 | +€23 | +1718.8% |
| Non-recurring financial income | 76B | €1 | €24 | +€23 | +1718.8% |
| Financial charges | 65/66B | €3,710 | €4,185 | +€475 | +12.8% |
| Recurring financial charges | 65 | €3,710 | €4,185 | +€475 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €14,208 | -€23,055 | -€37,262 | |
| Income taxes | 67/77 | €470 | €585 | +€114 | +24.3% |
| Profit (loss) for the period | 9904 | €13,737 | -€23,639 | -€37,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,737 | -€23,639 | -€37,377 |
Source: filed annual accounts (NBB), fiscal years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.