CABINET MARLENE TOP: what changed
What changed
CABINET MARLENE TOP
filed annual accounts (NBB)
Net result for the year
€67,819
2024 · €74,481-€6,662
Equity
€293,487
2024 · €305,147-€11,660
Cash
€250,554
2024 · €291,463-€40,908
Balance sheet total
€405,132
2024 · €459,777-€54,645
Largest movements
Assets
- Cash -€40,908
down €40,908 (-14.0%), from €291,463 to €250,554
mainly Contributions, distributions and other (-€79,479) and Other debts (-€36,880)
- Tangible fixed assets -€9,425
down €9,425 (-18.5%), from €51,068 to €41,643
of which Plant, machinery and equipment: -€4,932
Equity and liabilities
- Other debts -€36,880
down €36,880 (-26.1%), from €141,393 to €104,512
- Reserves -€11,660
down €11,660 (-4.2%), from €280,147 to €268,487
Income statement
- Gross operating margin -€6,109
down €6,109 (-5.2%), from €117,384 to €111,275
- Taxes -€4,937
down €4,937 (-13.7%), from €35,954 to €31,018
- Depreciation +€4,340
up €4,340 (+61.8%), from €7,026 to €11,366
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€74,481
Gross operating margin
-€6,109
Depreciation
-€4,340
Other operating charges
+€163
Financial income
-€192
Financial charges
-€1,121
Taxes
+€4,937
Result 2025
€67,819
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,264
Investment
-€1,693
Financing
-€79,479
Cash 2024
€291,463
From operations (derived)
+€40,264
Net result for the year
+€67,819
Depreciation
+€11,366
Receivables within one year
+€4,375
Deferred charges and accrued income
-€310
Trade debts
-€2,569
Tax, wage and social debts
-€3,666
Other debts
-€36,880
Accrued charges and deferred income
+€130
Investment (derived)
-€1,693
Investment in fixed assets (net)
-€1,941
Current investments
+€248
Financing
-€79,479
Contributions, distributions and other
-€79,479
Cash 2025
€250,554
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €459,777 | €405,132 | -€54,645 | -11.9% |
| Fixed assets | 21/28 | €51,068 | €41,643 | -€9,425 | -18.5% |
| Tangible fixed assets | 22/27 | €51,068 | €41,643 | -€9,425 | -18.5% |
| Plant, machinery and equipment | 23 | €30,584 | €25,652 | -€4,932 | -16.1% |
| Furniture and vehicles | 24 | €20,485 | €15,992 | -€4,493 | -21.9% |
| Current assets | 29/58 | €408,709 | €363,488 | -€45,220 | -11.1% |
| Amounts receivable within one year | 40/41 | €12,582 | €8,208 | -€4,375 | -34.8% |
| Trade receivables | 40 | €10,606 | €5,253 | -€5,353 | -50.5% |
| Other amounts receivable | 41 | €1,976 | €2,955 | +€978 | +49.5% |
| Current investments | 50/53 | €100,372 | €100,124 | -€248 | -0.2% |
| Cash at bank and in hand | 54/58 | €291,463 | €250,554 | -€40,908 | -14.0% |
| Deferred charges and accrued income | 490/1 | €4,292 | €4,602 | +€310 | +7.2% |
| Total equity and liabilities | 10/49 | €459,777 | €405,132 | -€54,645 | -11.9% |
| Equity | 10/15 | €305,147 | €293,487 | -€11,660 | -3.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €280,147 | €268,487 | -€11,660 | -4.2% |
| Distributable reserves | 133 | €280,147 | €268,487 | -€11,660 | -4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €154,630 | €111,645 | -€42,985 | -27.8% |
| Amounts payable within one year | 42/48 | €154,630 | €111,515 | -€43,115 | -27.9% |
| Trade debts | 44 | €2,789 | €221 | -€2,569 | -92.1% |
| Suppliers | 440/4 | €2,789 | €221 | -€2,569 | -92.1% |
| Taxes, remuneration and social security | 45 | €10,448 | €6,782 | -€3,666 | -35.1% |
| Taxes | 450/3 | €10,448 | €6,782 | -€3,666 | -35.1% |
| Other amounts payable | 47/48 | €141,393 | €104,512 | -€36,880 | -26.1% |
| Accrued charges and deferred income | 492/3 | - | €130 | +€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,026 | €11,366 | +€4,340 | +61.8% |
| Other operating charges | 640/8 | €770 | €607 | -€163 | -21.2% |
| Gross operating margin | 9900 | €117,384 | €111,275 | -€6,109 | -5.2% |
| Operating profit (loss) | 9901 | €109,588 | €99,302 | -€10,286 | -9.4% |
| Financial income | 75/76B | €2,260 | €2,069 | -€192 | -8.5% |
| Recurring financial income | 75 | €2,260 | €2,069 | -€192 | -8.5% |
| Financial charges | 65/66B | €1,412 | €2,534 | +€1,121 | +79.4% |
| Recurring financial charges | 65 | €1,412 | €2,534 | +€1,121 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | €110,436 | €98,837 | -€11,599 | -10.5% |
| Income taxes | 67/77 | €35,954 | €31,018 | -€4,937 | -13.7% |
| Profit (loss) for the period | 9904 | €74,481 | €67,819 | -€6,662 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,481 | €67,819 | -€6,662 | -8.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.