bymarcus.com: 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.
bymarcus.com
Largest movements
- Receivables within one year +€14,771
up €14,771 (+178.4%), from €8,281 to €23,052
of which Trade receivables: +€12,291
- Cash -€14,297
down €14,297 (-54.4%), from €26,259 to €11,962
mainly Receivables within one year (-€14,771) and Contributions, distributions and other (-€14,500)
- Tangible fixed assets -€3,362
down €3,362 (-20.6%), from €16,351 to €12,990
- Other debts -€5,901
down €5,901 (-28.5%), from €20,687 to €14,786
- Trade debts +€3,889
up €3,889 (+489.3%), from €795 to €4,683
- Tax, wage and social debts -€658
down €658 (-22.6%), from €2,908 to €2,250
of which Taxes: -€2,908
- Depreciation +€976
up €976 (+17.1%), from €5,723 to €6,699
- Financial charges -€911
down €911 (-53.2%), from €1,710 to €800
- Gross operating margin -€474
down €474 (-1.6%), from €29,846 to €29,372
- Taxes -€445
down €445 (-6.5%), from €6,829 to €6,384
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 | €52,726 | €50,225 | -€2,501 | -4.7% |
| Fixed assets | 21/28 | €16,351 | €12,990 | -€3,362 | -20.6% |
| Tangible fixed assets | 22/27 | €16,351 | €12,990 | -€3,362 | -20.6% |
| Furniture and vehicles | 24 | €16,351 | €12,990 | -€3,362 | -20.6% |
| Current assets | 29/58 | €36,374 | €37,235 | +€861 | +2.4% |
| Amounts receivable within one year | 40/41 | €8,281 | €23,052 | +€14,771 | +178.4% |
| Trade receivables | 40 | €4,901 | €17,192 | +€12,291 | +250.8% |
| Other amounts receivable | 41 | €3,381 | €5,860 | +€2,479 | +73.3% |
| Cash at bank and in hand | 54/58 | €26,259 | €11,962 | -€14,297 | -54.4% |
| Deferred charges and accrued income | 490/1 | €1,834 | €2,222 | +€388 | +21.1% |
| Total equity and liabilities | 10/49 | €52,726 | €50,225 | -€2,501 | -4.7% |
| Equity | 10/15 | €28,336 | €28,506 | +€170 | +0.6% |
| Contributions | 10/11 | €13,640 | €13,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,696 | €14,866 | +€170 | +1.2% |
| Amounts payable | 17/49 | €24,390 | €21,719 | -€2,671 | -11.0% |
| Amounts payable within one year | 42/48 | €24,390 | €21,719 | -€2,671 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €795 | €4,683 | +€3,889 | +489.3% |
| Suppliers | 440/4 | €795 | €4,683 | +€3,889 | +489.3% |
| Taxes, remuneration and social security | 45 | €2,908 | €2,250 | -€658 | -22.6% |
| Taxes | 450/3 | €2,908 | €0 | -€2,908 | -100.0% |
| Remuneration and social security | 454/9 | €0 | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €20,687 | €14,786 | -€5,901 | -28.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,723 | €6,699 | +€976 | +17.1% |
| Other operating charges | 640/8 | €752 | €835 | +€83 | +11.0% |
| Gross operating margin | 9900 | €29,846 | €29,372 | -€474 | -1.6% |
| Operating profit (loss) | 9901 | €23,371 | €21,838 | -€1,533 | -6.6% |
| Financial income | 75/76B | €10 | €15 | +€5 | +54.2% |
| Recurring financial income | 75 | €10 | €15 | +€5 | +54.2% |
| Financial charges | 65/66B | €1,710 | €800 | -€911 | -53.2% |
| Recurring financial charges | 65 | €1,710 | €800 | -€911 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €21,671 | €21,054 | -€617 | -2.8% |
| Income taxes | 67/77 | €6,829 | €6,384 | -€445 | -6.5% |
| Profit (loss) for the period | 9904 | €14,842 | €14,670 | -€172 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,842 | €14,670 | -€172 | -1.2% |
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.