MAXIS: 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.
What changed
MAXIS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€17,435
2024 · €386,750-€369,315
Equity
€1.3m
2024 · €1.3m+€17,435
Cash
€22,012
2024 · €17,511+€4,501
Balance sheet total
€11.0m
2024 · €6.6m+€4.4m
Largest movements
Assets
- Tangible fixed assets +€4.3m
up €4.3m (+216.8%), from €2.0m to €6.3m
of which Other tangible fixed assets: +€4.4m
Equity and liabilities
- Debts after one year +€4.3m
up €4.3m (+142.3%), from €3.0m to €7.3m
Income statement
- Financial income -€520,961
down €520,961 (-71.8%), from €726,001 to €205,040
- Gross operating margin +€118,968
up €118,968, from -€26,289 to €92,679
- Taxes -€107,824
down €107,824 (-93.6%), from €115,202 to €7,378
- Financial charges +€37,323
up €37,323 (+25.3%), from €147,309 to €184,632
- Depreciation +€34,970
up €34,970 (+78.6%), from €44,517 to €79,487
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.
Result 2024
€386,750
Gross operating margin
+€118,968
Depreciation
-€34,970
Provisions
-€108
Other operating charges
-€2,745
Financial income
-€520,961
Financial charges
-€37,323
Taxes
+€107,824
Result 2025
€17,435
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.
From operations
+€23,636
Investment
-€4.4m
Financing
+€4.4m
Cash 2024
€17,511
From operations (derived)
+€23,636
Net result for the year
+€17,435
Depreciation
+€79,487
Receivables after one year
-€69,235
Smaller working-capital items
+€8,130
Deferred charges and accrued income
+€50,869
Provisions
-€16,433
Trade debts
-€65,685
Other debts
+€19,068
Investment (derived)
-€4.4m
Investment in fixed assets (net)
-€4.4m
Financing
+€4.4m
Debts after one year
+€4.3m
Current portion of long-term debt
+€100,516
Cash 2025
€22,012
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,646,283 | €11,000,563 | +€4.4m | +65.5% |
| Fixed assets | 21/28 | €2,001,338 | €6,341,037 | +€4.3m | +216.8% |
| Tangible fixed assets | 22/27 | €2,001,338 | €6,341,037 | +€4.3m | +216.8% |
| Land and buildings | 22 | €147,104 | €125,663 | -€21,441 | -14.6% |
| Furniture and vehicles | 24 | €46,246 | €38,846 | -€7,399 | -16.0% |
| Other tangible fixed assets | 26 | €1,807,989 | €6,176,528 | +€4.4m | +241.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €4,644,945 | €4,659,526 | +€14,581 | +0.3% |
| Amounts receivable after more than one year | 29 | €4,290,178 | €4,359,413 | +€69,235 | +1.6% |
| Other amounts receivable | 291 | €4,290,178 | €4,359,413 | +€69,235 | +1.6% |
| Amounts receivable within one year | 40/41 | €80,097 | €71,810 | -€8,286 | -10.3% |
| Trade receivables | 40 | €80,097 | €9,097 | -€71,000 | -88.6% |
| Other amounts receivable | 41 | €0 | €62,713 | +€62,713 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €17,511 | €22,012 | +€4,501 | +25.7% |
| Deferred charges and accrued income | 490/1 | €257,160 | €206,291 | -€50,869 | -19.8% |
| Total equity and liabilities | 10/49 | €6,646,283 | €11,000,563 | +€4.4m | +65.5% |
| Equity | 10/15 | €1,268,524 | €1,285,959 | +€17,435 | +1.4% |
| Contributions | 10/11 | €25,745 | €25,745 | = | 0.0% |
| Reserves | 13 | €1,242,779 | €1,260,214 | +€17,435 | +1.4% |
| Non-distributable reserves | 130/1 | €2,575 | €0 | -€2,575 | -100.0% |
| Reserves not available under the articles | 1311 | €2,575 | €0 | -€2,575 | -100.0% |
| Tax-exempt reserves | 132 | €168,584 | €168,584 | = | 0.0% |
| Distributable reserves | 133 | €1,071,621 | €1,091,630 | +€20,009 | +1.9% |
| Provisions and deferred taxes | 16 | €2,202,872 | €2,186,439 | -€16,433 | -0.7% |
| Provisions for liabilities and charges | 160/5 | €2,202,872 | €2,186,439 | -€16,433 | -0.7% |
| Other liabilities and charges | 164/5 | €2,202,872 | €2,186,439 | -€16,433 | -0.7% |
| Amounts payable | 17/49 | €3,174,887 | €7,528,165 | +€4.4m | +137.1% |
| Amounts payable after more than one year | 17 | €3,022,463 | €7,321,997 | +€4.3m | +142.3% |
| Financial debts | 170/4 | €3,022,463 | €7,321,997 | +€4.3m | +142.3% |
| Amounts payable within one year | 42/48 | €72,011 | €125,755 | +€53,743 | +74.6% |
| Current portion of amounts payable after more than one year | 42 | - | €100,516 | +€100,516 | |
| Trade debts | 44 | €71,525 | €5,840 | -€65,685 | -91.8% |
| Suppliers | 440/4 | €71,525 | €5,840 | -€65,685 | -91.8% |
| Taxes, remuneration and social security | 45 | €486 | €330 | -€156 | -32.1% |
| Taxes | 450/3 | €486 | €330 | -€156 | -32.1% |
| Other amounts payable | 47/48 | - | €19,068 | +€19,068 | |
| Accrued charges and deferred income | 492/3 | €80,413 | €80,413 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,517 | €79,487 | +€34,970 | +78.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,098 | €1,206 | +€108 | +9.8% |
| Other operating charges | 640/8 | €4,835 | €7,580 | +€2,745 | +56.8% |
| Gross operating margin | 9900 | -€26,289 | €92,679 | +€118,968 | |
| Operating profit (loss) | 9901 | -€76,740 | €4,406 | +€81,145 | |
| Financial income | 75/76B | €726,001 | €205,040 | -€520,961 | -71.8% |
| Recurring financial income | 75 | €726,001 | €205,040 | -€520,961 | -71.8% |
| Financial charges | 65/66B | €147,309 | €184,632 | +€37,323 | +25.3% |
| Recurring financial charges | 65 | €147,309 | €184,632 | +€37,323 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €501,952 | €24,813 | -€477,139 | -95.1% |
| Income taxes | 67/77 | €115,202 | €7,378 | -€107,824 | -93.6% |
| Profit (loss) for the period | 9904 | €386,750 | €17,435 | -€369,315 | -95.5% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €168,400 | €0 | -€168,400 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €218,350 | €17,435 | -€200,915 | -92.0% |
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 30 September 2026 via checked.be.