MAPS Concept: 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.
MAPS Concept
Largest movements
- Cash -€1,197
down €1,197 (-56.0%), from €2,137 to €939
mainly Net result for the year (-€8,487) and Trade debts (-€2,383)
- Receivables within one year -€1,192
no longer reported in 2025 (was €1,192)
- Tangible fixed assets -€984
down €984 (-36.5%), from €2,693 to €1,709
- Profit (loss) carried forward -€8,487
down €8,487 (-9.4%), from -€90,771 to -€99,258
- Debts after one year +€7,494
up €7,494 (+9.9%), from €75,554 to €83,048
- Trade debts -€2,383
down €2,383 (-90.3%), from €2,639 to €256
- Gross operating margin -€14,801
down €14,801, from €7,436 to -€7,365
- Depreciation +€725
up €725 (+280%), from €259 to €984
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 | €6,022 | €2,649 | -€3,373 | -56.0% |
| Fixed assets | 21/28 | €2,693 | €1,709 | -€984 | -36.5% |
| Tangible fixed assets | 22/27 | €2,693 | €1,709 | -€984 | -36.5% |
| Furniture and vehicles | 24 | €2,693 | €1,709 | -€984 | -36.5% |
| Current assets | 29/58 | €3,329 | €939 | -€2,390 | -71.8% |
| Amounts receivable within one year | 40/41 | €1,192 | - | -€1,192 | |
| Other amounts receivable | 41 | €1,192 | - | -€1,192 | |
| Cash at bank and in hand | 54/58 | €2,137 | €939 | -€1,197 | -56.0% |
| Total equity and liabilities | 10/49 | €6,022 | €2,649 | -€3,373 | -56.0% |
| Equity | 10/15 | -€72,171 | -€80,658 | -€8,487 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,771 | -€99,258 | -€8,487 | -9.4% |
| Amounts payable | 17/49 | €78,193 | €83,307 | +€5,114 | +6.5% |
| Amounts payable after more than one year | 17 | €75,554 | €83,048 | +€7,494 | +9.9% |
| Other amounts payable | 178/9 | €75,554 | €83,048 | +€7,494 | +9.9% |
| Amounts payable within one year | 42/48 | €2,639 | €259 | -€2,380 | -90.2% |
| Trade debts | 44 | €2,639 | €256 | -€2,383 | -90.3% |
| Suppliers | 440/4 | €2,639 | €256 | -€2,383 | -90.3% |
| Taxes, remuneration and social security | 45 | - | €3 | +€3 | |
| Taxes | 450/3 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €984 | +€725 | +280% |
| Gross operating margin | 9900 | €7,436 | -€7,365 | -€14,801 | |
| Operating profit (loss) | 9901 | €7,178 | -€8,349 | -€15,526 | |
| Financial charges | 65/66B | €93 | €139 | +€45 | +48.7% |
| Recurring financial charges | 65 | €93 | €139 | +€45 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €7,084 | -€8,487 | -€15,572 | |
| Profit (loss) for the period | 9904 | €7,084 | -€8,487 | -€15,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,084 | -€8,487 | -€15,572 |
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 18 October 2026 via checked.be.