Boutique La Marionnette: 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.
Boutique La Marionnette
Largest movements
- Tangible fixed assets -€9,706
down €9,706 (-5.6%), from €174,340 to €164,635
of which Other tangible fixed assets: -€13,399
- Cash +€9,626
up €9,626 (+107%), from €9,037 to €18,663
mainly Depreciation (+€23,338) and Trade debts (+€11,188)
- Stocks and contracts +€4,684
up €4,684 (+5.9%), from €79,924 to €84,608
- Debts after one year -€19,937
down €19,937 (-12.1%), from €165,079 to €145,141
- Trade debts +€11,188
up €11,188 (+116%), from €9,631 to €20,819
- Profit (loss) carried forward +€8,845
no longer reported in 2025 (was -€8,845)
- Current portion of long-term debt +€3,209
up €3,209 (+14.8%), from €21,739 to €24,949
- Gross operating margin +€21,146
up €21,146 (+89.1%), from €23,737 to €44,882
- Taxes +€817
up €817 (+1,708%), from €48 to €865
- Depreciation -€516
down €516 (-2.2%), from €23,854 to €23,338
- Other operating charges +€453
up €453 (+17.1%), from €2,647 to €3,100
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 | €287,709 | €291,637 | +€3,928 | +1.4% |
| Fixed assets | 21/28 | €175,467 | €164,635 | -€10,833 | -6.2% |
| Intangible fixed assets | 21 | €1,127 | - | -€1,127 | |
| Tangible fixed assets | 22/27 | €174,340 | €164,635 | -€9,706 | -5.6% |
| Land and buildings | 22 | €127,547 | €119,168 | -€8,379 | -6.6% |
| Plant, machinery and equipment | 23 | €484 | €378 | -€106 | -21.9% |
| Furniture and vehicles | 24 | €1,034 | €13,211 | +€12,178 | +1,178% |
| Other tangible fixed assets | 26 | €45,276 | €31,878 | -€13,399 | -29.6% |
| Current assets | 29/58 | €112,241 | €127,002 | +€14,761 | +13.2% |
| Stocks and contracts in progress | 3 | €79,924 | €84,608 | +€4,684 | +5.9% |
| Stocks | 30/36 | €79,924 | €84,608 | +€4,684 | +5.9% |
| Amounts receivable within one year | 40/41 | €22,011 | €22,236 | +€226 | +1.0% |
| Trade receivables | 40 | €9,309 | €5,399 | -€3,910 | -42.0% |
| Other amounts receivable | 41 | €12,702 | €16,837 | +€4,135 | +32.6% |
| Cash at bank and in hand | 54/58 | €9,037 | €18,663 | +€9,626 | +107% |
| Deferred charges and accrued income | 490/1 | €1,270 | €1,495 | +€225 | +17.8% |
| Total equity and liabilities | 10/49 | €287,709 | €291,637 | +€3,928 | +1.4% |
| Equity | 10/15 | €84,630 | €94,973 | +€10,343 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,875 | €76,373 | +€1,498 | +2.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,015 | €74,513 | +€1,498 | +2.1% |
| Profit (loss) carried forward | 14 | -€8,845 | - | +€8,845 | |
| Amounts payable | 17/49 | €203,079 | €196,664 | -€6,415 | -3.2% |
| Amounts payable after more than one year | 17 | €165,079 | €145,141 | -€19,937 | -12.1% |
| Financial debts | 170/4 | €165,079 | €145,141 | -€19,937 | -12.1% |
| Amounts payable within one year | 42/48 | €38,000 | €51,522 | +€13,523 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €21,739 | €24,949 | +€3,209 | +14.8% |
| Trade debts | 44 | €9,631 | €20,819 | +€11,188 | +116% |
| Suppliers | 440/4 | €9,631 | €20,819 | +€11,188 | +116% |
| Taxes, remuneration and social security | 45 | €6,159 | €5,258 | -€900 | -14.6% |
| Taxes | 450/3 | €6,159 | €5,258 | -€900 | -14.6% |
| Other amounts payable | 47/48 | €471 | €496 | +€25 | +5.4% |
| Remuneration, social security and pensions | 62 | €52 | - | -€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,854 | €23,338 | -€516 | -2.2% |
| Other operating charges | 640/8 | €2,647 | €3,100 | +€453 | +17.1% |
| Non-recurring operating charges | 66A | - | €1,127 | +€1,127 | |
| Gross operating margin | 9900 | €23,737 | €44,882 | +€21,146 | +89.1% |
| Operating profit (loss) | 9901 | -€2,816 | €17,317 | +€20,133 | |
| Financial income | 75/76B | €1,745 | €1,308 | -€437 | -25.0% |
| Recurring financial income | 75 | €1,745 | €1,308 | -€437 | -25.0% |
| Financial charges | 65/66B | €7,726 | €7,417 | -€309 | -4.0% |
| Recurring financial charges | 65 | €7,726 | €7,417 | -€309 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,797 | €11,208 | +€20,005 | |
| Income taxes | 67/77 | €48 | €865 | +€817 | +1,708% |
| Profit (loss) for the period | 9904 | -€8,845 | €10,343 | +€19,188 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,845 | €10,343 | +€19,188 |
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 18 October 2026 via checked.be.