B_marQ: 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.
B_marQ
Largest movements
- Stocks and contracts -€135,449
no longer reported in 2025 (was €135,449)
- Cash +€34,980
up €34,980 (+1033.6%), from €3,384 to €38,364
mainly Stocks and contracts (+€135,449) and Net result for the year (+€80,821)
- Tangible fixed assets -€17,757
down €17,757 (-4.2%), from €418,105 to €400,348
- Receivables within one year -€7,304
down €7,304 (-55.7%), from €13,107 to €5,803
- Other debts -€245,200
down €245,200 (-43.6%), from €562,573 to €317,373
- Reserves +€58,199
new in 2025: €58,199
- Trade debts +€24,298
up €24,298 (+96.8%), from €25,095 to €49,393
- Profit (loss) carried forward +€22,622
no longer reported in 2025 (was -€22,622)
- Tax, wage and social debts +€14,550
new in 2025: €14,550
- Gross operating margin +€115,889
up €115,889 (+5189.2%), from €2,233 to €118,122
- Taxes +€14,550
new in 2025: €14,550
- Depreciation -€5,891
down €5,891 (-24.9%), from €23,648 to €17,757
- Other operating charges +€3,073
up €3,073 (+189.6%), from €1,621 to €4,694
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 | €570,046 | €444,515 | -€125,531 | -22.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €418,105 | €400,348 | -€17,757 | -4.2% |
| Tangible fixed assets | 22/27 | €418,105 | €400,348 | -€17,757 | -4.2% |
| Land and buildings | 22 | €418,105 | €400,348 | -€17,757 | -4.2% |
| Current assets | 29/58 | €151,941 | €44,167 | -€107,774 | -70.9% |
| Stocks and contracts in progress | 3 | €135,449 | - | -€135,449 | |
| Stocks | 30/36 | €135,449 | - | -€135,449 | |
| Amounts receivable within one year | 40/41 | €13,107 | €5,803 | -€7,304 | -55.7% |
| Other amounts receivable | 41 | €13,107 | €5,803 | -€7,304 | -55.7% |
| Cash at bank and in hand | 54/58 | €3,384 | €38,364 | +€34,980 | +1033.6% |
| Total equity and liabilities | 10/49 | €570,046 | €444,515 | -€125,531 | -22.0% |
| Equity | 10/15 | -€17,622 | €63,199 | +€80,821 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €58,199 | +€58,199 | |
| Distributable reserves | 133 | - | €58,199 | +€58,199 | |
| Profit (loss) carried forward | 14 | -€22,622 | - | +€22,622 | |
| Amounts payable | 17/49 | €587,668 | €381,316 | -€206,352 | -35.1% |
| Amounts payable within one year | 42/48 | €587,668 | €381,316 | -€206,352 | -35.1% |
| Trade debts | 44 | €25,095 | €49,393 | +€24,298 | +96.8% |
| Suppliers | 440/4 | €25,095 | €49,393 | +€24,298 | +96.8% |
| Taxes, remuneration and social security | 45 | - | €14,550 | +€14,550 | |
| Taxes | 450/3 | - | €14,550 | +€14,550 | |
| Other amounts payable | 47/48 | €562,573 | €317,373 | -€245,200 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,648 | €17,757 | -€5,891 | -24.9% |
| Other operating charges | 640/8 | €1,621 | €4,694 | +€3,073 | +189.6% |
| Gross operating margin | 9900 | €2,233 | €118,122 | +€115,889 | +5189.2% |
| Operating profit (loss) | 9901 | -€23,036 | €95,670 | +€118,707 | |
| Financial income | 75/76B | €414 | - | -€414 | |
| Recurring financial income | 75 | €414 | - | -€414 | |
| Financial charges | 65/66B | - | €300 | +€300 | |
| Recurring financial charges | 65 | - | €300 | +€300 | |
| Profit (loss) for the period before taxes | 9903 | -€22,622 | €95,371 | +€117,992 | |
| Income taxes | 67/77 | - | €14,550 | +€14,550 | |
| Profit (loss) for the period | 9904 | -€22,622 | €80,821 | +€103,443 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,622 | €80,821 | +€103,443 |
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 11 October 2026 via checked.be.