MAPS Concept: what changed
MAPS Concept
Largest movements
- Cash -€1,197
down €1,197 (-56.0%), from €2,137 to €939
mainly Net result for the year (-€8,487) and Trade debts (-€2,383)
- Receivables within one year -€1,192
no longer reported in 2025 (was €1,192)
- Tangible fixed assets -€984
down €984 (-36.5%), from €2,693 to €1,709
- Profit (loss) carried forward -€8,487
down €8,487 (-9.4%), from -€90,771 to -€99,258
- Debts after one year +€7,494
up €7,494 (+9.9%), from €75,554 to €83,048
- Trade debts -€2,383
down €2,383 (-90.3%), from €2,639 to €256
- Gross operating margin -€14,801
down €14,801, from €7,436 to -€7,365
- Depreciation +€725
up €725 (+280%), from €259 to €984
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,022 | €2,649 | -€3,373 | -56.0% |
| Fixed assets | 21/28 | €2,693 | €1,709 | -€984 | -36.5% |
| Tangible fixed assets | 22/27 | €2,693 | €1,709 | -€984 | -36.5% |
| Furniture and vehicles | 24 | €2,693 | €1,709 | -€984 | -36.5% |
| Current assets | 29/58 | €3,329 | €939 | -€2,390 | -71.8% |
| Amounts receivable within one year | 40/41 | €1,192 | - | -€1,192 | |
| Other amounts receivable | 41 | €1,192 | - | -€1,192 | |
| Cash at bank and in hand | 54/58 | €2,137 | €939 | -€1,197 | -56.0% |
| Total equity and liabilities | 10/49 | €6,022 | €2,649 | -€3,373 | -56.0% |
| Equity | 10/15 | -€72,171 | -€80,658 | -€8,487 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,771 | -€99,258 | -€8,487 | -9.4% |
| Amounts payable | 17/49 | €78,193 | €83,307 | +€5,114 | +6.5% |
| Amounts payable after more than one year | 17 | €75,554 | €83,048 | +€7,494 | +9.9% |
| Other amounts payable | 178/9 | €75,554 | €83,048 | +€7,494 | +9.9% |
| Amounts payable within one year | 42/48 | €2,639 | €259 | -€2,380 | -90.2% |
| Trade debts | 44 | €2,639 | €256 | -€2,383 | -90.3% |
| Suppliers | 440/4 | €2,639 | €256 | -€2,383 | -90.3% |
| Taxes, remuneration and social security | 45 | - | €3 | +€3 | |
| Taxes | 450/3 | - | €3 | +€3 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €984 | +€725 | +280% |
| Gross operating margin | 9900 | €7,436 | -€7,365 | -€14,801 | |
| Operating profit (loss) | 9901 | €7,178 | -€8,349 | -€15,526 | |
| Financial charges | 65/66B | €93 | €139 | +€45 | +48.7% |
| Recurring financial charges | 65 | €93 | €139 | +€45 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €7,084 | -€8,487 | -€15,572 | |
| Profit (loss) for the period | 9904 | €7,084 | -€8,487 | -€15,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,084 | -€8,487 | -€15,572 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.