Algemene Bouwonderneming Marcan: 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.
Algemene Bouwonderneming Marcan
Largest movements
- Receivables within one year -€16,126
down €16,126 (-43.8%), from €36,856 to €20,730
of which Other amounts receivable: -€9,170
- Cash -€6,595
down €6,595 (-85.6%), from €7,702 to €1,106
mainly Tax, wage and social debts (-€18,905) and Net result for the year (-€6,163)
- Tangible fixed assets -€3,884
down €3,884 (-49.5%), from €7,853 to €3,969
of which Plant, machinery and equipment: -€3,884
- Financial fixed assets +€3,000
new in 2025: €3,000
- Tax, wage and social debts -€18,905
down €18,905 (-73.3%), from €25,789 to €6,884
- Other debts +€6,252
new in 2025: €6,252
- Profit (loss) carried forward -€6,163
down €6,163 (-21.7%), from -€28,379 to -€34,542
- Trade debts -€4,789
down €4,789 (-63.6%), from €7,529 to €2,740
- Gross operating margin +€23,557
up €23,557 (+93.5%), from -€25,196 to -€1,639
- Depreciation +€748
up €748 (+23.8%), from €3,136 to €3,884
- Financial income -€321
no longer reported in 2025 (was €321)
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 | €52,410 | €28,805 | -€23,605 | -45.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,853 | €6,969 | -€884 | -11.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,853 | €3,969 | -€3,884 | -49.5% |
| Plant, machinery and equipment | 23 | €7,853 | €3,969 | -€3,884 | -49.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €44,557 | €21,836 | -€22,721 | -51.0% |
| Amounts receivable within one year | 40/41 | €36,856 | €20,730 | -€16,126 | -43.8% |
| Trade receivables | 40 | €27,686 | €20,730 | -€6,956 | -25.1% |
| Other amounts receivable | 41 | €9,170 | - | -€9,170 | |
| Cash at bank and in hand | 54/58 | €7,702 | €1,106 | -€6,595 | -85.6% |
| Total equity and liabilities | 10/49 | €52,410 | €28,805 | -€23,605 | -45.0% |
| Equity | 10/15 | €19,092 | €12,929 | -€6,163 | -32.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €35,075 | €35,075 | = | 0.0% |
| Distributable reserves | 133 | €35,075 | €35,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,379 | -€34,542 | -€6,163 | -21.7% |
| Amounts payable | 17/49 | €33,319 | €15,876 | -€17,442 | -52.3% |
| Amounts payable within one year | 42/48 | €33,319 | €15,876 | -€17,442 | -52.3% |
| Trade debts | 44 | €7,529 | €2,740 | -€4,789 | -63.6% |
| Suppliers | 440/4 | €7,529 | €2,740 | -€4,789 | -63.6% |
| Taxes, remuneration and social security | 45 | €25,789 | €6,884 | -€18,905 | -73.3% |
| Taxes | 450/3 | €25,789 | €6,884 | -€18,905 | -73.3% |
| Other amounts payable | 47/48 | - | €6,252 | +€6,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,136 | €3,884 | +€748 | +23.8% |
| Other operating charges | 640/8 | €98 | €325 | +€227 | +231% |
| Gross operating margin | 9900 | -€25,196 | -€1,639 | +€23,557 | +93.5% |
| Operating profit (loss) | 9901 | -€28,430 | -€5,848 | +€22,582 | +79.4% |
| Financial income | 75/76B | €321 | - | -€321 | |
| Recurring financial income | 75 | €321 | - | -€321 | |
| Financial charges | 65/66B | €270 | €315 | +€45 | +16.8% |
| Recurring financial charges | 65 | €270 | €315 | +€45 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,379 | -€6,163 | +€22,216 | +78.3% |
| Profit (loss) for the period | 9904 | -€28,379 | -€6,163 | +€22,216 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,379 | -€6,163 | +€22,216 | +78.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.