MAURICE CONSULTING: 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.
MAURICE CONSULTING
Largest movements
- Cash +€35,421
up €35,421 (+62.7%), from €56,507 to €91,927
mainly Net result for the year (+€69,130) and Receivables within one year (+€13,608)
- Receivables within one year -€13,608
down €13,608 (-35.4%), from €38,481 to €24,872
- Deferred charges and accrued income +€4,341
up €4,341 (+74.1%), from €5,858 to €10,199
- Tangible fixed assets +€3,088
new in 2025: €3,088
- Profit (loss) carried forward +€69,130
up €69,130 (+56.2%), from €122,952 to €192,082
- Trade debts -€18,163
no longer reported in 2025 (was €18,163)
- Tax, wage and social debts -€16,598
down €16,598 (-33.9%), from €48,980 to €32,381
- Other debts -€3,928
down €3,928 (-86.4%), from €4,546 to €618
- Gross operating margin -€2,410
down €2,410 (-2.8%), from €87,535 to €85,124
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 | €200,846 | €230,087 | +€29,241 | +14.6% |
| Fixed assets | 21/28 | - | €3,088 | +€3,088 | |
| Tangible fixed assets | 22/27 | - | €3,088 | +€3,088 | |
| Furniture and vehicles | 24 | - | €3,088 | +€3,088 | |
| Current assets | 29/58 | €200,846 | €226,999 | +€26,153 | +13.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,481 | €24,872 | -€13,608 | -35.4% |
| Trade receivables | 40 | €38,481 | €24,872 | -€13,608 | -35.4% |
| Cash at bank and in hand | 54/58 | €56,507 | €91,927 | +€35,421 | +62.7% |
| Deferred charges and accrued income | 490/1 | €5,858 | €10,199 | +€4,341 | +74.1% |
| Total equity and liabilities | 10/49 | €200,846 | €230,087 | +€29,241 | +14.6% |
| Equity | 10/15 | €125,952 | €195,082 | +€69,130 | +54.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,952 | €192,082 | +€69,130 | +56.2% |
| Amounts payable | 17/49 | €74,893 | €35,005 | -€39,888 | -53.3% |
| Amounts payable within one year | 42/48 | €71,689 | €32,999 | -€38,689 | -54.0% |
| Trade debts | 44 | €18,163 | - | -€18,163 | |
| Suppliers | 440/4 | €18,163 | - | -€18,163 | |
| Taxes, remuneration and social security | 45 | €48,980 | €32,381 | -€16,598 | -33.9% |
| Taxes | 450/3 | €48,980 | €32,381 | -€16,598 | -33.9% |
| Other amounts payable | 47/48 | €4,546 | €618 | -€3,928 | -86.4% |
| Accrued charges and deferred income | 492/3 | €3,205 | €2,005 | -€1,199 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €420 | +€420 | |
| Other operating charges | 640/8 | €412 | €251 | -€161 | -39.1% |
| Gross operating margin | 9900 | €87,535 | €85,124 | -€2,410 | -2.8% |
| Operating profit (loss) | 9901 | €87,123 | €84,454 | -€2,669 | -3.1% |
| Financial income | 75/76B | €3,945 | €4,288 | +€342 | +8.7% |
| Recurring financial income | 75 | €3,945 | €4,288 | +€342 | +8.7% |
| Financial charges | 65/66B | €2,380 | €1,669 | -€711 | -29.9% |
| Recurring financial charges | 65 | €2,380 | €1,669 | -€711 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €88,687 | €87,072 | -€1,615 | -1.8% |
| Income taxes | 67/77 | €18,529 | €17,942 | -€587 | -3.2% |
| Profit (loss) for the period | 9904 | €70,158 | €69,130 | -€1,028 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,158 | €69,130 | -€1,028 | -1.5% |
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 21 October 2026 via checked.be.