MAXIMUS 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.
MAXIMUS CONSULTING
Largest movements
- Cash +€74,160
up €74,160 (+31.1%), from €238,358 to €312,518
mainly Net result for the year (+€57,331) and Receivables within one year (+€35,535)
- Receivables within one year -€35,535
down €35,535 (-97.9%), from €36,300 to €765
- Reserves +€57,330
up €57,330 (+13.6%), from €420,070 to €477,400
- Other debts -€13,539
down €13,539 (-11.1%), from €121,923 to €108,384
- Tax, wage and social debts -€6,425
down €6,425 (-22.9%), from €28,040 to €21,615
- Gross operating margin -€97,195
down €97,195 (-52.6%), from €184,617 to €87,422
- Taxes -€32,126
down €32,126 (-51.4%), from €62,536 to €30,411
- Financial income -€10,372
down €10,372 (-53.8%), from €19,297 to €8,924
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 | €579,559 | €617,915 | +€38,357 | +6.6% |
| Fixed assets | 21/28 | €4,901 | €4,633 | -€268 | -5.5% |
| Tangible fixed assets | 22/27 | €4,901 | €4,633 | -€268 | -5.5% |
| Plant, machinery and equipment | 23 | €4,901 | €4,633 | -€268 | -5.5% |
| Current assets | 29/58 | €574,658 | €613,283 | +€38,625 | +6.7% |
| Amounts receivable within one year | 40/41 | €36,300 | €765 | -€35,535 | -97.9% |
| Trade receivables | 40 | €36,300 | €765 | -€35,535 | -97.9% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €238,358 | €312,518 | +€74,160 | +31.1% |
| Total equity and liabilities | 10/49 | €579,559 | €617,915 | +€38,357 | +6.6% |
| Equity | 10/15 | €426,327 | €483,657 | +€57,331 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €420,070 | €477,400 | +€57,330 | +13.6% |
| Distributable reserves | 133 | €420,070 | €477,400 | +€57,330 | +13.6% |
| Profit (loss) carried forward | 14 | €57 | €57 | +€1 | +0.9% |
| Amounts payable | 17/49 | €153,232 | €134,258 | -€18,974 | -12.4% |
| Amounts payable within one year | 42/48 | €153,232 | €134,258 | -€18,974 | -12.4% |
| Trade debts | 44 | €3,270 | €4,259 | +€990 | +30.3% |
| Suppliers | 440/4 | €3,270 | €4,259 | +€990 | +30.3% |
| Taxes, remuneration and social security | 45 | €28,040 | €21,615 | -€6,425 | -22.9% |
| Taxes | 450/3 | €28,040 | €21,615 | -€6,425 | -22.9% |
| Other amounts payable | 47/48 | €121,923 | €108,384 | -€13,539 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,964 | €1,630 | -€334 | -17.0% |
| Other operating charges | 640/8 | €2,563 | €2,964 | +€401 | +15.6% |
| Gross operating margin | 9900 | €184,617 | €87,422 | -€97,195 | -52.6% |
| Operating profit (loss) | 9901 | €180,089 | €82,828 | -€97,262 | -54.0% |
| Financial income | 75/76B | €19,297 | €8,924 | -€10,372 | -53.8% |
| Recurring financial income | 75 | €19,297 | €8,924 | -€10,372 | -53.8% |
| Financial charges | 65/66B | €4,107 | €4,011 | -€96 | -2.3% |
| Recurring financial charges | 65 | €4,107 | €4,011 | -€96 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €195,279 | €87,741 | -€107,538 | -55.1% |
| Income taxes | 67/77 | €62,536 | €30,411 | -€32,126 | -51.4% |
| Profit (loss) for the period | 9904 | €132,742 | €57,331 | -€75,412 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €132,742 | €57,331 | -€75,412 | -56.8% |
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 24 October 2026 via checked.be.