MAPL: 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.
MAPL
Largest movements
- Cash +€45,879
up €45,879 (+588.4%), from €7,798 to €53,676
mainly Other debts (+€25,468) and Net result for the year (+€18,196)
- Receivables within one year -€12,342
down €12,342 (-21.2%), from €58,342 to €46,000
of which Trade receivables: -€11,232
- Tangible fixed assets +€9,520
up €9,520 (+572.1%), from €1,664 to €11,184
of which Other tangible fixed assets: +€4,973
- Other debts +€25,468
up €25,468 (+114.6%), from €22,223 to €47,691
- Profit (loss) carried forward -€13,201
down €13,201 (-100.0%), from €13,201 to €0
- Tax, wage and social debts +€12,514
up €12,514 (+67.4%), from €18,561 to €31,075
of which Taxes: +€23,171
- Trade debts +€11,645
up €11,645 (+141.4%), from €8,235 to €19,881
- Accrued charges and deferred income +€6,704
up €6,704 (+217.4%), from €3,083 to €9,787
- Gross operating margin +€9,121
up €9,121 (+43.5%), from €20,960 to €30,081
- Financial charges +€2,671
up €2,671 (+1540.2%), from €173 to €2,844
- Depreciation +€1,251
up €1,251 (+116.8%), from €1,071 to €2,323
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 | €67,804 | €110,934 | +€43,130 | +63.6% |
| Fixed assets | 21/28 | €1,664 | €11,184 | +€9,520 | +572.1% |
| Tangible fixed assets | 22/27 | €1,664 | €11,184 | +€9,520 | +572.1% |
| Furniture and vehicles | 24 | €1,664 | €6,212 | +€4,548 | +273.3% |
| Other tangible fixed assets | 26 | - | €4,973 | +€4,973 | |
| Current assets | 29/58 | €66,140 | €99,750 | +€33,610 | +50.8% |
| Amounts receivable within one year | 40/41 | €58,342 | €46,000 | -€12,342 | -21.2% |
| Trade receivables | 40 | €57,232 | €46,000 | -€11,232 | -19.6% |
| Other amounts receivable | 41 | €1,111 | €0 | -€1,111 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,798 | €53,676 | +€45,879 | +588.4% |
| Deferred charges and accrued income | 490/1 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €67,804 | €110,934 | +€43,130 | +63.6% |
| Equity | 10/15 | €15,701 | €2,500 | -€13,201 | -84.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,201 | €0 | -€13,201 | -100.0% |
| Amounts payable | 17/49 | €52,103 | €108,434 | +€56,331 | +108.1% |
| Amounts payable within one year | 42/48 | €49,019 | €98,647 | +€49,627 | +101.2% |
| Trade debts | 44 | €8,235 | €19,881 | +€11,645 | +141.4% |
| Suppliers | 440/4 | €8,235 | €19,881 | +€11,645 | +141.4% |
| Taxes, remuneration and social security | 45 | €18,561 | €31,075 | +€12,514 | +67.4% |
| Taxes | 450/3 | €7,904 | €31,075 | +€23,171 | +293.2% |
| Remuneration and social security | 454/9 | €10,657 | €0 | -€10,657 | -100.0% |
| Other amounts payable | 47/48 | €22,223 | €47,691 | +€25,468 | +114.6% |
| Accrued charges and deferred income | 492/3 | €3,083 | €9,787 | +€6,704 | +217.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,071 | €2,323 | +€1,251 | +116.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €20,960 | €30,081 | +€9,121 | +43.5% |
| Operating profit (loss) | 9901 | €19,504 | €27,371 | +€7,867 | +40.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €173 | €2,844 | +€2,671 | +1540.2% |
| Recurring financial charges | 65 | €173 | €2,844 | +€2,671 | +1540.2% |
| Profit (loss) for the period before taxes | 9903 | €19,331 | €24,527 | +€5,196 | +26.9% |
| Income taxes | 67/77 | €6,110 | €6,330 | +€220 | +3.6% |
| Profit (loss) for the period | 9904 | €13,221 | €18,196 | +€4,976 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,221 | €18,196 | +€4,976 | +37.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.