Better call Marc: 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.
Better call Marc
Largest movements
- Receivables within one year +€13,693
up €13,693 (+62.0%), from €22,102 to €35,795
of which Trade receivables: +€10,813
- Tangible fixed assets +€8,222
up €8,222 (+84.6%), from €9,721 to €17,943
of which Other tangible fixed assets: +€5,169
- Cash +€1,539
up €1,539 (+3.9%), from €39,336 to €40,875
mainly Net result for the year (+€64,389) and Tax, wage and social debts (+€15,596)
- Tax, wage and social debts +€15,596
up €15,596 (+95.5%), from €16,336 to €31,932
- Other debts +€11,305
up €11,305 (+26.1%), from €43,350 to €54,655
- Trade debts -€4,361
down €4,361 (-54.0%), from €8,076 to €3,715
of which Suppliers: -€3,704
- Gross operating margin +€19,982
up €19,982 (+26.1%), from €76,465 to €96,447
- Taxes +€5,078
up €5,078 (+25.8%), from €19,648 to €24,726
- Financial charges +€1,484
up €1,484 (+191.7%), from €774 to €2,259
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 | €74,192 | €96,822 | +€22,630 | +30.5% |
| Fixed assets | 21/28 | €9,721 | €17,943 | +€8,222 | +84.6% |
| Tangible fixed assets | 22/27 | €9,721 | €17,943 | +€8,222 | +84.6% |
| Plant, machinery and equipment | 23 | €1,767 | €4,820 | +€3,053 | +172.8% |
| Other tangible fixed assets | 26 | €7,955 | €13,124 | +€5,169 | +65.0% |
| Current assets | 29/58 | €64,471 | €78,879 | +€14,408 | +22.3% |
| Amounts receivable within one year | 40/41 | €22,102 | €35,795 | +€13,693 | +62.0% |
| Trade receivables | 40 | €9,700 | €20,514 | +€10,813 | +111.5% |
| Other amounts receivable | 41 | €12,401 | €15,281 | +€2,880 | +23.2% |
| Cash at bank and in hand | 54/58 | €39,336 | €40,875 | +€1,539 | +3.9% |
| Deferred charges and accrued income | 490/1 | €3,033 | €2,210 | -€824 | -27.2% |
| Total equity and liabilities | 10/49 | €74,192 | €96,822 | +€22,630 | +30.5% |
| Equity | 10/15 | €6,431 | €6,520 | +€89 | +1.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,431 | €1,520 | +€89 | +6.2% |
| Amounts payable | 17/49 | €67,762 | €90,302 | +€22,541 | +33.3% |
| Amounts payable within one year | 42/48 | €67,762 | €90,302 | +€22,541 | +33.3% |
| Trade debts | 44 | €8,076 | €3,715 | -€4,361 | -54.0% |
| Suppliers | 440/4 | €7,420 | €3,715 | -€3,704 | -49.9% |
| Bills of exchange payable | 441 | €656 | €0 | -€656 | -100.0% |
| Taxes, remuneration and social security | 45 | €16,336 | €31,932 | +€15,596 | +95.5% |
| Taxes | 450/3 | €16,336 | €31,932 | +€15,596 | +95.5% |
| Other amounts payable | 47/48 | €43,350 | €54,655 | +€11,305 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,898 | €3,132 | +€234 | +8.1% |
| Other operating charges | 640/8 | €1,362 | €2,212 | +€850 | +62.4% |
| Gross operating margin | 9900 | €76,465 | €96,447 | +€19,982 | +26.1% |
| Operating profit (loss) | 9901 | €72,204 | €91,103 | +€18,899 | +26.2% |
| Financial income | 75/76B | €134 | €271 | +€136 | +101.5% |
| Recurring financial income | 75 | €134 | €271 | +€136 | +101.5% |
| Financial charges | 65/66B | €774 | €2,259 | +€1,484 | +191.7% |
| Recurring financial charges | 65 | €774 | €2,259 | +€1,484 | +191.7% |
| Profit (loss) for the period before taxes | 9903 | €71,564 | €89,115 | +€17,551 | +24.5% |
| Income taxes | 67/77 | €19,648 | €24,726 | +€5,078 | +25.8% |
| Profit (loss) for the period | 9904 | €51,916 | €64,389 | +€12,473 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,916 | €64,389 | +€12,473 | +24.0% |
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.