MaYa Consult: 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.
MaYa Consult
Largest movements
- Receivables within one year +€45,736
up €45,736 (+248.1%), from €18,432 to €64,168
of which Other amounts receivable: +€44,617
- Tangible fixed assets -€15,666
down €15,666 (-5.7%), from €272,864 to €257,198
of which Land and buildings: -€13,135
- Cash +€8,436
up €8,436 (+89.6%), from €9,418 to €17,853
mainly Net result for the year (+€48,910) and Depreciation (+€18,890)
- Reserves +€48,910
up €48,910 (+18.5%), from €264,684 to €313,593
- Current portion of long-term debt -€11,324
down €11,324 (-100.0%), from €11,324 to €0
- Gross operating margin +€11,734
up €11,734 (+13.7%), from €85,801 to €97,535
- Taxes +€7,406
up €7,406 (+40.6%), from €18,225 to €25,632
- Financial income +€1,045
up €1,045 (+262.9%), from €398 to €1,443
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 | €303,968 | €342,289 | +€38,322 | +12.6% |
| Fixed assets | 21/28 | €273,257 | €257,591 | -€15,666 | -5.7% |
| Tangible fixed assets | 22/27 | €272,864 | €257,198 | -€15,666 | -5.7% |
| Land and buildings | 22 | €262,505 | €249,370 | -€13,135 | -5.0% |
| Plant, machinery and equipment | 23 | €4,229 | €3,362 | -€867 | -20.5% |
| Furniture and vehicles | 24 | €6,130 | €4,465 | -€1,665 | -27.2% |
| Financial fixed assets | 28 | €393 | €393 | = | 0.0% |
| Current assets | 29/58 | €30,710 | €84,699 | +€53,988 | +175.8% |
| Amounts receivable within one year | 40/41 | €18,432 | €64,168 | +€45,736 | +248.1% |
| Trade receivables | 40 | €18,201 | €19,320 | +€1,119 | +6.1% |
| Other amounts receivable | 41 | €231 | €44,848 | +€44,617 | +19333.2% |
| Cash at bank and in hand | 54/58 | €9,418 | €17,853 | +€8,436 | +89.6% |
| Deferred charges and accrued income | 490/1 | €2,861 | €2,677 | -€184 | -6.4% |
| Total equity and liabilities | 10/49 | €303,968 | €342,289 | +€38,322 | +12.6% |
| Equity | 10/15 | €271,046 | €319,955 | +€48,910 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €264,684 | €313,593 | +€48,910 | +18.5% |
| Distributable reserves | 133 | €264,684 | €313,593 | +€48,910 | +18.5% |
| Profit (loss) carried forward | 14 | €162 | €162 | = | 0.0% |
| Amounts payable | 17/49 | €32,922 | €22,334 | -€10,588 | -32.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €32,922 | €21,969 | -€10,953 | -33.3% |
| Current portion of amounts payable after more than one year | 42 | €11,324 | €0 | -€11,324 | -100.0% |
| Trade debts | 44 | €6,010 | €8,917 | +€2,907 | +48.4% |
| Suppliers | 440/4 | €6,010 | €8,917 | +€2,907 | +48.4% |
| Taxes, remuneration and social security | 45 | €15,588 | €13,051 | -€2,537 | -16.3% |
| Taxes | 450/3 | €15,588 | €13,051 | -€2,537 | -16.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €365 | +€365 | |
| Non-recurring operating income | 76A | - | €751 | +€751 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,857 | €18,890 | +€32 | +0.2% |
| Other operating charges | 640/8 | €2,622 | €2,466 | -€156 | -5.9% |
| Gross operating margin | 9900 | €85,801 | €97,535 | +€11,734 | +13.7% |
| Operating profit (loss) | 9901 | €64,321 | €76,179 | +€11,858 | +18.4% |
| Financial income | 75/76B | €398 | €1,443 | +€1,045 | +262.9% |
| Recurring financial income | 75 | €398 | €1,443 | +€1,045 | +262.9% |
| Financial charges | 65/66B | €3,073 | €3,080 | +€7 | +0.2% |
| Recurring financial charges | 65 | €3,073 | €3,080 | +€7 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €61,646 | €74,541 | +€12,896 | +20.9% |
| Income taxes | 67/77 | €18,225 | €25,632 | +€7,406 | +40.6% |
| Profit (loss) for the period | 9904 | €43,420 | €48,910 | +€5,489 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,420 | €48,910 | +€5,489 | +12.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.