MAPLE: 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.
MAPLE
Largest movements
- Cash -€64,465
down €64,465 (-53.5%), from €120,452 to €55,987
mainly Contributions, distributions and other (-€150,860) and Net result for the year (-€1,853)
- Tangible fixed assets -€11,561
down €11,561 (-6.3%), from €182,718 to €171,157
of which Furniture and vehicles: -€7,445
- Receivables within one year -€4,890
down €4,890 (-20.5%), from €23,902 to €19,011
of which Trade receivables: -€3,173
- Reserves -€152,713
down €152,713 (-45.2%), from €338,087 to €185,373
- Other debts +€68,597
up €68,597 (+296.0%), from €23,175 to €91,772
- Gross operating margin +€18,080
up €18,080, from -€114 to €17,966
- Depreciation -€10,279
down €10,279 (-47.1%), from €21,839 to €11,561
- Other operating charges +€7,808
up €7,808 (+970.2%), from €805 to €8,613
- Financial income +€462
up €462 (+69.0%), from €669 to €1,131
- Financial charges +€215
up €215 (+80.7%), from €266 to €480
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 | €381,335 | €300,919 | -€80,416 | -21.1% |
| Fixed assets | 21/28 | €182,718 | €171,157 | -€11,561 | -6.3% |
| Tangible fixed assets | 22/27 | €182,718 | €171,157 | -€11,561 | -6.3% |
| Land and buildings | 22 | €149,677 | €145,562 | -€4,116 | -2.7% |
| Furniture and vehicles | 24 | €33,041 | €25,595 | -€7,445 | -22.5% |
| Current assets | 29/58 | €198,617 | €129,762 | -€68,856 | -34.7% |
| Amounts receivable within one year | 40/41 | €23,902 | €19,011 | -€4,890 | -20.5% |
| Trade receivables | 40 | €15,407 | €12,234 | -€3,173 | -20.6% |
| Other amounts receivable | 41 | €8,495 | €6,777 | -€1,717 | -20.2% |
| Current investments | 50/53 | €54,263 | €54,763 | +€500 | +0.9% |
| Cash at bank and in hand | 54/58 | €120,452 | €55,987 | -€64,465 | -53.5% |
| Total equity and liabilities | 10/49 | €381,335 | €300,919 | -€80,416 | -21.1% |
| Equity | 10/15 | €350,487 | €197,773 | -€152,713 | -43.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €338,087 | €185,373 | -€152,713 | -45.2% |
| Distributable reserves | 133 | €338,087 | €185,373 | -€152,713 | -45.2% |
| Amounts payable | 17/49 | €30,849 | €103,146 | +€72,297 | +234.4% |
| Amounts payable within one year | 42/48 | €25,836 | €94,455 | +€68,619 | +265.6% |
| Trade debts | 44 | €1,622 | €1,950 | +€328 | +20.2% |
| Suppliers | 440/4 | €1,622 | €1,950 | +€328 | +20.2% |
| Taxes, remuneration and social security | 45 | €1,039 | €734 | -€305 | -29.4% |
| Taxes | 450/3 | €1,039 | €734 | -€305 | -29.4% |
| Other amounts payable | 47/48 | €23,175 | €91,772 | +€68,597 | +296.0% |
| Accrued charges and deferred income | 492/3 | €5,013 | €8,690 | +€3,678 | +73.4% |
| Non-recurring operating income | 76A | €19,134 | - | -€19,134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,839 | €11,561 | -€10,279 | -47.1% |
| Other operating charges | 640/8 | €805 | €8,613 | +€7,808 | +970.2% |
| Gross operating margin | 9900 | -€114 | €17,966 | +€18,080 | |
| Operating profit (loss) | 9901 | -€22,758 | -€2,208 | +€20,550 | +90.3% |
| Financial income | 75/76B | €669 | €1,131 | +€462 | +69.0% |
| Recurring financial income | 75 | €669 | €1,131 | +€462 | +69.0% |
| Financial charges | 65/66B | €266 | €480 | +€215 | +80.7% |
| Recurring financial charges | 65 | €266 | €480 | +€215 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,354 | -€1,557 | +€20,797 | +93.0% |
| Income taxes | 67/77 | €304 | €296 | -€8 | -2.8% |
| Profit (loss) for the period | 9904 | -€22,659 | -€1,853 | +€20,806 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,659 | -€1,853 | +€20,806 | +91.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.