MAPITEC ENGINEERING & CONSULTANCY: 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.
MAPITEC ENGINEERING & CONSULTANCY
Largest movements
- Receivables within one year +€322,711
up €322,711 (+104.9%), from €307,710 to €630,421
of which Other amounts receivable: +€425,592
- Cash -€314,789
down €314,789 (-62.3%), from €505,488 to €190,700
mainly Contributions, distributions and other (-€636,182) and Receivables within one year (-€322,711)
- Tangible fixed assets -€38,142
down €38,142 (-12.5%), from €305,791 to €267,648
of which Land and buildings: -€24,994
- Receivables after one year -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Other debts +€511,087
up €511,087 (+408.6%), from €125,095 to €636,182
- Reserves -€458,957
down €458,957 (-42.2%), from €1.1m to €627,870
- Trade debts -€51,824
down €51,824 (-59.2%), from €87,503 to €35,679
- Debts after one year -€31,348
down €31,348 (-17.1%), from €183,192 to €151,844
- Gross operating margin -€204,330
down €204,330 (-33.5%), from €610,173 to €405,843
- Taxes -€55,790
down €55,790 (-39.3%), from €142,138 to €86,348
- Financial income +€20,739
up €20,739 (+254.5%), from €8,149 to €28,888
- Staff costs +€13,345
up €13,345 (+13.8%), from €96,396 to €109,741
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 | €1,596,038 | €1,559,307 | -€36,732 | -2.3% |
| Fixed assets | 21/28 | €305,791 | €269,168 | -€36,623 | -12.0% |
| Intangible fixed assets | 21 | - | €1,520 | +€1,520 | |
| Tangible fixed assets | 22/27 | €305,791 | €267,648 | -€38,142 | -12.5% |
| Land and buildings | 22 | €274,929 | €249,935 | -€24,994 | -9.1% |
| Plant, machinery and equipment | 23 | €2,031 | €841 | -€1,190 | -58.6% |
| Furniture and vehicles | 24 | €6,826 | €5,249 | -€1,577 | -23.1% |
| Other tangible fixed assets | 26 | €22,006 | €11,624 | -€10,382 | -47.2% |
| Current assets | 29/58 | €1,290,247 | €1,290,139 | -€109 | 0.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100.0% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €307,710 | €630,421 | +€322,711 | +104.9% |
| Trade receivables | 40 | €278,125 | €175,244 | -€102,881 | -37.0% |
| Other amounts receivable | 41 | €29,585 | €455,176 | +€425,592 | +1438.6% |
| Current investments | 50/53 | €435,877 | €441,008 | +€5,131 | +1.2% |
| Cash at bank and in hand | 54/58 | €505,488 | €190,700 | -€314,789 | -62.3% |
| Deferred charges and accrued income | 490/1 | €16,172 | €28,010 | +€11,838 | +73.2% |
| Total equity and liabilities | 10/49 | €1,596,038 | €1,559,307 | -€36,732 | -2.3% |
| Equity | 10/15 | €1,099,227 | €640,270 | -€458,957 | -41.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,086,827 | €627,870 | -€458,957 | -42.2% |
| Distributable reserves | 133 | €1,086,827 | €627,870 | -€458,957 | -42.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €496,811 | €919,037 | +€422,225 | +85.0% |
| Amounts payable after more than one year | 17 | €183,192 | €151,844 | -€31,348 | -17.1% |
| Financial debts | 170/4 | €183,192 | €151,844 | -€31,348 | -17.1% |
| Amounts payable within one year | 42/48 | €313,619 | €762,750 | +€449,131 | +143.2% |
| Current portion of amounts payable after more than one year | 42 | €33,271 | €33,933 | +€661 | +2.0% |
| Trade debts | 44 | €87,503 | €35,679 | -€51,824 | -59.2% |
| Suppliers | 440/4 | €87,503 | €35,679 | -€51,824 | -59.2% |
| Taxes, remuneration and social security | 45 | €67,750 | €56,957 | -€10,794 | -15.9% |
| Taxes | 450/3 | €58,941 | €45,098 | -€13,842 | -23.5% |
| Remuneration and social security | 454/9 | €8,810 | €11,858 | +€3,049 | +34.6% |
| Other amounts payable | 47/48 | €125,095 | €636,182 | +€511,087 | +408.6% |
| Accrued charges and deferred income | 492/3 | €0 | €4,443 | +€4,443 | |
| Remuneration, social security and pensions | 62 | €96,396 | €109,741 | +€13,345 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,813 | €45,936 | +€4,122 | +9.9% |
| Other operating charges | 640/8 | €5,923 | €8,280 | +€2,356 | +39.8% |
| Gross operating margin | 9900 | €610,173 | €405,843 | -€204,330 | -33.5% |
| Operating profit (loss) | 9901 | €466,041 | €241,886 | -€224,154 | -48.1% |
| Financial income | 75/76B | €8,149 | €28,888 | +€20,739 | +254.5% |
| Recurring financial income | 75 | €8,149 | €28,888 | +€20,739 | +254.5% |
| Financial charges | 65/66B | €11,363 | €7,201 | -€4,162 | -36.6% |
| Recurring financial charges | 65 | €11,363 | €7,201 | -€4,162 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €462,826 | €263,573 | -€199,253 | -43.1% |
| Income taxes | 67/77 | €142,138 | €86,348 | -€55,790 | -39.3% |
| Profit (loss) for the period | 9904 | €320,688 | €177,225 | -€143,463 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €320,688 | €177,225 | -€143,463 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.