MAPIT: 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.
MAPIT
Largest movements
- Cash +€23,762
up €23,762 (+59.7%), from €39,785 to €63,547
mainly Net result for the year (+€26,687) and Tax, wage and social debts (+€1,197)
- Tangible fixed assets -€1,041
down €1,041 (-33.9%), from €3,069 to €2,027
- Reserves +€25,021
up €25,021 (+113%), from €22,050 to €47,071
- Trade debts -€3,169
down €3,169 (-72.3%), from €4,383 to €1,214
- Tax, wage and social debts +€1,197
up €1,197 (+5.5%), from €21,638 to €22,835
of which Taxes: +€1,197
- Gross operating margin +€2,529
up €2,529 (+6.4%), from €39,249 to €41,778
- Other operating charges -€859
down €859 (-51.2%), from €1,677 to €818
- Taxes +€740
up €740 (+6.8%), from €10,860 to €11,601
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 | €61,343 | €83,685 | +€22,342 | +36.4% |
| Fixed assets | 21/28 | €3,069 | €2,027 | -€1,041 | -33.9% |
| Tangible fixed assets | 22/27 | €3,069 | €2,027 | -€1,041 | -33.9% |
| Furniture and vehicles | 24 | €3,069 | €2,027 | -€1,041 | -33.9% |
| Current assets | 29/58 | €58,274 | €81,658 | +€23,384 | +40.1% |
| Amounts receivable within one year | 40/41 | €17,863 | €17,518 | -€345 | -1.9% |
| Trade receivables | 40 | €17,816 | €17,518 | -€298 | -1.7% |
| Other amounts receivable | 41 | €47 | €0 | -€47 | -100% |
| Cash at bank and in hand | 54/58 | €39,785 | €63,547 | +€23,762 | +59.7% |
| Deferred charges and accrued income | 490/1 | €626 | €593 | -€33 | -5.3% |
| Total equity and liabilities | 10/49 | €61,343 | €83,685 | +€22,342 | +36.4% |
| Equity | 10/15 | €27,050 | €52,071 | +€25,021 | +92.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,050 | €47,071 | +€25,021 | +113% |
| Distributable reserves | 133 | €22,050 | €47,071 | +€25,021 | +113% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,293 | €31,614 | -€2,679 | -7.8% |
| Amounts payable within one year | 42/48 | €34,218 | €31,614 | -€2,604 | -7.6% |
| Trade debts | 44 | €4,383 | €1,214 | -€3,169 | -72.3% |
| Suppliers | 440/4 | €4,383 | €1,214 | -€3,169 | -72.3% |
| Taxes, remuneration and social security | 45 | €21,638 | €22,835 | +€1,197 | +5.5% |
| Taxes | 450/3 | €21,478 | €22,675 | +€1,197 | +5.6% |
| Remuneration and social security | 454/9 | €160 | €160 | = | 0.0% |
| Other amounts payable | 47/48 | €8,196 | €7,565 | -€632 | -7.7% |
| Accrued charges and deferred income | 492/3 | €75 | €0 | -€75 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €957 | €1,041 | +€84 | +8.8% |
| Other operating charges | 640/8 | €1,677 | €818 | -€859 | -51.2% |
| Gross operating margin | 9900 | €39,249 | €41,778 | +€2,529 | +6.4% |
| Operating profit (loss) | 9901 | €36,615 | €39,918 | +€3,304 | +9.0% |
| Financial charges | 65/66B | €2,038 | €1,630 | -€408 | -20.0% |
| Recurring financial charges | 65 | €2,038 | €1,630 | -€408 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €34,576 | €38,288 | +€3,711 | +10.7% |
| Income taxes | 67/77 | €10,860 | €11,601 | +€740 | +6.8% |
| Profit (loss) for the period | 9904 | €23,716 | €26,687 | +€2,971 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,716 | €26,687 | +€2,971 | +12.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.