Bouwonderneming MARCELLO: what changed
Two fiscal 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.
Bouwonderneming MARCELLO
Largest movements
- Receivables within one year -€18,508
down €18,508 (-12.8%), from €144,823 to €126,316
of which Trade receivables: -€31,524
- Tangible fixed assets -€10,074
down €10,074 (-19.3%), from €52,093 to €42,020
of which Furniture and vehicles: -€10,804
- Cash -€4,357
down €4,357 (-17.1%), from €25,426 to €21,070
mainly Debts after one year (-€40,185) and Investment in fixed assets (net) (-€8,490)
- Debts after one year -€40,185
down €40,185 (-77.8%), from €51,648 to €11,463
- Profit (loss) carried forward +€7,183
up €7,183 (+5.6%), from €127,621 to €134,803
- Trade debts +€4,477
up €4,477 (+174.0%), from €2,573 to €7,050
- Tax, wage and social debts -€4,267
down €4,267 (-18.1%), from €23,556 to €19,290
- Purchases and services +€29,194
up €29,194 (+32.4%), from €90,201 to €119,395
- Gross operating margin -€26,740
down €26,740 (-37.3%), from €71,663 to €44,923
- Taxes -€5,177
down €5,177 (-44.1%), from €11,740 to €6,562
- Other operating charges +€4,666
up €4,666 (+65.0%), from €7,179 to €11,845
- Turnover +€2,263
up €2,263 (+1.4%), from €157,753 to €160,016
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 | €222,617 | €190,918 | -€31,699 | -14.2% |
| Fixed assets | 21/28 | €52,093 | €42,020 | -€10,074 | -19.3% |
| Tangible fixed assets | 22/27 | €52,093 | €42,020 | -€10,074 | -19.3% |
| Plant, machinery and equipment | 23 | €17,277 | €18,007 | +€730 | +4.2% |
| Furniture and vehicles | 24 | €34,817 | €24,012 | -€10,804 | -31.0% |
| Current assets | 29/58 | €170,523 | €148,898 | -€21,625 | -12.7% |
| Amounts receivable within one year | 40/41 | €144,823 | €126,316 | -€18,508 | -12.8% |
| Trade receivables | 40 | €67,034 | €35,510 | -€31,524 | -47.0% |
| Other amounts receivable | 41 | €77,789 | €90,806 | +€13,017 | +16.7% |
| Cash at bank and in hand | 54/58 | €25,426 | €21,070 | -€4,357 | -17.1% |
| Deferred charges and accrued income | 490/1 | €274 | €1,513 | +€1,239 | +452.3% |
| Total equity and liabilities | 10/49 | €222,617 | €190,918 | -€31,699 | -14.2% |
| Equity | 10/15 | €128,621 | €135,803 | +€7,183 | +5.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,621 | €134,803 | +€7,183 | +5.6% |
| Amounts payable | 17/49 | €93,996 | €55,114 | -€38,882 | -41.4% |
| Amounts payable after more than one year | 17 | €51,648 | €11,463 | -€40,185 | -77.8% |
| Financial debts | 170/4 | €51,648 | €11,463 | -€40,185 | -77.8% |
| Amounts payable within one year | 42/48 | €42,348 | €43,651 | +€1,303 | +3.1% |
| Financial debts | 43 | €16,219 | €17,312 | +€1,093 | +6.7% |
| Credit institutions | 430/8 | €16,219 | €17,312 | +€1,093 | +6.7% |
| Trade debts | 44 | €2,573 | €7,050 | +€4,477 | +174.0% |
| Suppliers | 440/4 | €2,573 | €7,050 | +€4,477 | +174.0% |
| Taxes, remuneration and social security | 45 | €23,556 | €19,290 | -€4,267 | -18.1% |
| Taxes | 450/3 | €23,556 | €19,290 | -€4,267 | -18.1% |
| Turnover | 70 | €157,753 | €160,016 | +€2,263 | +1.4% |
| Non-recurring operating income | 76A | €4,111 | €4,302 | +€191 | +4.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €90,201 | €119,395 | +€29,194 | +32.4% |
| Remuneration, social security and pensions | 62 | €1,071 | €603 | -€468 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,963 | €18,564 | -€399 | -2.1% |
| Other operating charges | 640/8 | €7,179 | €11,845 | +€4,666 | +65.0% |
| Gross operating margin | 9900 | €71,663 | €44,923 | -€26,740 | -37.3% |
| Operating profit (loss) | 9901 | €44,449 | €13,910 | -€30,539 | -68.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €215 | €165 | -€49 | -23.0% |
| Recurring financial charges | 65 | €215 | €165 | -€49 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €44,234 | €13,745 | -€30,489 | -68.9% |
| Income taxes | 67/77 | €11,740 | €6,562 | -€5,177 | -44.1% |
| Profit (loss) for the period | 9904 | €32,495 | €7,183 | -€25,312 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,495 | €7,183 | -€25,312 | -77.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.