Chez Marco: 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.
Chez Marco
Largest movements
- Cash +€24,383
up €24,383 (+98.7%), from €24,693 to €49,076
mainly Depreciation (+€25,926) and Current portion of long-term debt (+€25,541)
- Tangible fixed assets -€20,460
down €20,460 (-38.1%), from €53,750 to €33,290
of which Plant, machinery and equipment: -€13,698
- Receivables within one year +€13,411
up €13,411 (+44.6%), from €30,060 to €43,471
of which Other amounts receivable: +€10,842
- Stocks and contracts +€12,500
up €12,500 (+125%), from €10,000 to €22,500
- Intangible fixed assets -€3,174
down €3,174 (-15.8%), from €20,080 to €16,907
- Current portion of long-term debt +€25,541
up €25,541 (+158%), from €16,139 to €41,680
- Debts after one year -€16,680
down €16,680 (-24.8%), from €67,178 to €50,497
- Tax, wage and social debts +€13,348
up €13,348 (+80.7%), from €16,540 to €29,888
of which Taxes: +€10,415
- Other debts -€12,064
down €12,064 (-96.8%), from €12,469 to €405
- Advances received +€10,000
new in 2025: €10,000
- Staff costs +€15,282
up €15,282 (+329%), from €4,640 to €19,922
- Taxes -€9,292
down €9,292 (-30.0%), from €31,004 to €21,712
- Other operating charges +€8,244
up €8,244 (+186%), from €4,423 to €12,667
- Gross operating margin +€2,362
up €2,362 (+2.6%), from €89,856 to €92,218
- Financial charges +€1,361
up €1,361 (+23.4%), from €5,826 to €7,187
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 | €140,795 | €169,404 | +€28,609 | +20.3% |
| Fixed assets | 21/28 | €74,730 | €52,347 | -€22,383 | -30.0% |
| Intangible fixed assets | 21 | €20,080 | €16,907 | -€3,174 | -15.8% |
| Tangible fixed assets | 22/27 | €53,750 | €33,290 | -€20,460 | -38.1% |
| Plant, machinery and equipment | 23 | €27,744 | €14,046 | -€13,698 | -49.4% |
| Furniture and vehicles | 24 | €3,252 | €4,554 | +€1,302 | +40.0% |
| Other tangible fixed assets | 26 | €22,754 | €14,690 | -€8,064 | -35.4% |
| Financial fixed assets | 28 | €900 | €2,150 | +€1,250 | +139% |
| Current assets | 29/58 | €66,064 | €117,057 | +€50,993 | +77.2% |
| Stocks and contracts in progress | 3 | €10,000 | €22,500 | +€12,500 | +125% |
| Stocks | 30/36 | €10,000 | €22,500 | +€12,500 | +125% |
| Amounts receivable within one year | 40/41 | €30,060 | €43,471 | +€13,411 | +44.6% |
| Trade receivables | 40 | €482 | €3,051 | +€2,569 | +534% |
| Other amounts receivable | 41 | €29,578 | €40,420 | +€10,842 | +36.7% |
| Cash at bank and in hand | 54/58 | €24,693 | €49,076 | +€24,383 | +98.7% |
| Deferred charges and accrued income | 490/1 | €1,311 | €2,010 | +€699 | +53.3% |
| Total equity and liabilities | 10/49 | €140,795 | €169,404 | +€28,609 | +20.3% |
| Equity | 10/15 | -€7,127 | -€2,226 | +€4,901 | +68.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,693 | €33,693 | = | 0.0% |
| Distributable reserves | 133 | €33,693 | €33,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,820 | -€40,919 | +€4,901 | +10.7% |
| Amounts payable | 17/49 | €147,922 | €171,630 | +€23,708 | +16.0% |
| Amounts payable after more than one year | 17 | €67,178 | €50,497 | -€16,680 | -24.8% |
| Financial debts | 170/4 | €67,178 | €50,497 | -€16,680 | -24.8% |
| Amounts payable within one year | 42/48 | €80,744 | €118,533 | +€37,789 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €16,139 | €41,680 | +€25,541 | +158% |
| Trade debts | 44 | €35,596 | €36,560 | +€964 | +2.7% |
| Suppliers | 440/4 | €35,596 | €36,560 | +€964 | +2.7% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €16,540 | €29,888 | +€13,348 | +80.7% |
| Taxes | 450/3 | €14,134 | €24,549 | +€10,415 | +73.7% |
| Remuneration and social security | 454/9 | €2,407 | €5,339 | +€2,932 | +122% |
| Other amounts payable | 47/48 | €12,469 | €405 | -€12,064 | -96.8% |
| Accrued charges and deferred income | 492/3 | - | €2,600 | +€2,600 | |
| Remuneration, social security and pensions | 62 | €4,640 | €19,922 | +€15,282 | +329% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,911 | €25,926 | -€985 | -3.7% |
| Other operating charges | 640/8 | €4,423 | €12,667 | +€8,244 | +186% |
| Gross operating margin | 9900 | €89,856 | €92,218 | +€2,362 | +2.6% |
| Operating profit (loss) | 9901 | €53,882 | €33,702 | -€20,179 | -37.5% |
| Financial income | 75/76B | €91 | €98 | +€7 | +8.1% |
| Recurring financial income | 75 | €91 | €98 | +€7 | +8.1% |
| Financial charges | 65/66B | €5,826 | €7,187 | +€1,361 | +23.4% |
| Recurring financial charges | 65 | €5,826 | €7,187 | +€1,361 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €48,146 | €26,613 | -€21,533 | -44.7% |
| Income taxes | 67/77 | €31,004 | €21,712 | -€9,292 | -30.0% |
| Profit (loss) for the period | 9904 | €17,142 | €4,901 | -€12,241 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,142 | €4,901 | -€12,241 | -71.4% |
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 27 October 2026 via checked.be.