MAYAESMANS: 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.
MAYAESMANS
Largest movements
- Receivables within one year -€10,524
down €10,524 (-31.8%), from €33,119 to €22,595
of which Trade receivables: -€9,922
- Cash -€8,490
down €8,490 (-14.3%), from €59,517 to €51,028
mainly Contributions, distributions and other (-€51,451) and Tax, wage and social debts (-€8,992)
- Deferred charges and accrued income +€2,255
up €2,255 (+80.2%), from €2,812 to €5,068
- Tangible fixed assets +€1,069
up €1,069 (+27.8%), from €3,849 to €4,918
- Reserves -€22,787
down €22,787 (-92.5%), from €24,647 to €1,860
of which Distributable reserves: -€22,787
- Trade debts +€9,781
up €9,781 (+519.9%), from €1,881 to €11,662
- Tax, wage and social debts -€8,992
down €8,992 (-100.0%), from €8,992 to €0
- Accrued charges and deferred income +€6,526
up €6,526 (+14.5%), from €44,960 to €51,486
- Gross operating margin -€5,122
down €5,122 (-11.5%), from €44,420 to €39,299
- Taxes -€938
down €938 (-10.3%), from €9,126 to €8,189
- Depreciation +€926
up €926 (+112.2%), from €825 to €1,751
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 | €99,297 | €83,608 | -€15,689 | -15.8% |
| Fixed assets | 21/28 | €3,849 | €4,918 | +€1,069 | +27.8% |
| Tangible fixed assets | 22/27 | €3,849 | €4,918 | +€1,069 | +27.8% |
| Furniture and vehicles | 24 | €3,849 | €4,918 | +€1,069 | +27.8% |
| Current assets | 29/58 | €95,448 | €78,690 | -€16,758 | -17.6% |
| Amounts receivable within one year | 40/41 | €33,119 | €22,595 | -€10,524 | -31.8% |
| Trade receivables | 40 | €30,406 | €20,484 | -€9,922 | -32.6% |
| Other amounts receivable | 41 | €2,713 | €2,111 | -€602 | -22.2% |
| Cash at bank and in hand | 54/58 | €59,517 | €51,028 | -€8,490 | -14.3% |
| Deferred charges and accrued income | 490/1 | €2,812 | €5,068 | +€2,255 | +80.2% |
| Total equity and liabilities | 10/49 | €99,297 | €83,608 | -€15,689 | -15.8% |
| Equity | 10/15 | €43,247 | €20,460 | -€22,787 | -52.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,647 | €1,860 | -€22,787 | -92.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,787 | €0 | -€22,787 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,050 | €63,148 | +€7,098 | +12.7% |
| Amounts payable within one year | 42/48 | €11,090 | €11,662 | +€572 | +5.2% |
| Trade debts | 44 | €1,881 | €11,662 | +€9,781 | +519.9% |
| Suppliers | 440/4 | €1,881 | €11,662 | +€9,781 | +519.9% |
| Taxes, remuneration and social security | 45 | €8,992 | €0 | -€8,992 | -100.0% |
| Taxes | 450/3 | €8,992 | €0 | -€8,992 | -100.0% |
| Other amounts payable | 47/48 | €216 | €0 | -€216 | -100.0% |
| Accrued charges and deferred income | 492/3 | €44,960 | €51,486 | +€6,526 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €1,751 | +€926 | +112.2% |
| Other operating charges | 640/8 | €923 | €808 | -€115 | -12.5% |
| Gross operating margin | 9900 | €44,420 | €39,299 | -€5,122 | -11.5% |
| Operating profit (loss) | 9901 | €42,672 | €36,740 | -€5,933 | -13.9% |
| Financial income | 75/76B | €113 | €274 | +€161 | +142.2% |
| Recurring financial income | 75 | €113 | €274 | +€161 | +142.2% |
| Financial charges | 65/66B | €160 | €161 | +€1 | +0.7% |
| Recurring financial charges | 65 | €160 | €161 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €42,626 | €36,853 | -€5,773 | -13.5% |
| Income taxes | 67/77 | €9,126 | €8,189 | -€938 | -10.3% |
| Profit (loss) for the period | 9904 | €33,500 | €28,664 | -€4,835 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,500 | €28,664 | -€4,835 | -14.4% |
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 29 September 2026 via checked.be.