CHEZ MARIE: 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 MARIE
Largest movements
- Receivables within one year +€42,819
up €42,819 (+411%), from €10,425 to €53,244
of which Trade receivables: +€52,795
- Cash +€24,852
up €24,852 (+118%), from €21,142 to €45,994
mainly Depreciation (+€39,416) and Net result for the year (+€35,044)
- Tangible fixed assets -€15,610
down €15,610 (-10.6%), from €147,822 to €132,212
of which Land and buildings: -€12,175
- Stocks and contracts -€6,362
down €6,362 (-40.4%), from €15,749 to €9,387
- Profit (loss) carried forward +€35,044
up €35,044 (+42.1%), from -€83,143 to -€48,099
- Short-term financial debts +€24,999
new in 2025: €24,999
- Debts after one year -€8,897
down €8,897 (-26.8%), from €33,150 to €24,254
- Other debts -€8,776
down €8,776 (-9.5%), from €91,935 to €83,159
- Staff costs -€57,526
down €57,526 (-28.0%), from €205,631 to €148,104
- Gross operating margin -€20,919
down €20,919 (-8.1%), from €259,682 to €238,764
- Depreciation -€11,975
down €11,975 (-23.3%), from €51,391 to €39,416
- Other operating charges +€5,914
up €5,914 (+350%), from €1,689 to €7,604
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 | €198,145 | €243,778 | +€45,633 | +23.0% |
| Fixed assets | 21/28 | €147,862 | €132,252 | -€15,610 | -10.6% |
| Tangible fixed assets | 22/27 | €147,822 | €132,212 | -€15,610 | -10.6% |
| Land and buildings | 22 | €93,814 | €81,639 | -€12,175 | -13.0% |
| Plant, machinery and equipment | 23 | €16,623 | €10,868 | -€5,756 | -34.6% |
| Furniture and vehicles | 24 | €37,385 | €39,706 | +€2,321 | +6.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €50,283 | €111,526 | +€61,242 | +122% |
| Stocks and contracts in progress | 3 | €15,749 | €9,387 | -€6,362 | -40.4% |
| Stocks | 30/36 | €15,749 | €9,387 | -€6,362 | -40.4% |
| Amounts receivable within one year | 40/41 | €10,425 | €53,244 | +€42,819 | +411% |
| Trade receivables | 40 | - | €52,795 | +€52,795 | |
| Other amounts receivable | 41 | €10,425 | €448 | -€9,977 | -95.7% |
| Cash at bank and in hand | 54/58 | €21,142 | €45,994 | +€24,852 | +118% |
| Deferred charges and accrued income | 490/1 | €2,968 | €2,901 | -€67 | -2.2% |
| Total equity and liabilities | 10/49 | €198,145 | €243,778 | +€45,633 | +23.0% |
| Equity | 10/15 | €15,619 | €50,663 | +€35,044 | +224% |
| Contributions | 10/11 | €77,000 | €77,000 | = | 0.0% |
| Reserves | 13 | €21,762 | €21,762 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,685 | €7,685 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,685 | €7,685 | = | 0.0% |
| Distributable reserves | 133 | €14,078 | €14,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,143 | -€48,099 | +€35,044 | +42.1% |
| Amounts payable | 17/49 | €182,526 | €193,115 | +€10,589 | +5.8% |
| Amounts payable after more than one year | 17 | €33,150 | €24,254 | -€8,897 | -26.8% |
| Financial debts | 170/4 | €33,150 | €24,254 | -€8,897 | -26.8% |
| Amounts payable within one year | 42/48 | €149,375 | €168,861 | +€19,485 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €14,552 | €14,865 | +€313 | +2.2% |
| Financial debts | 43 | - | €24,999 | +€24,999 | |
| Credit institutions | 430/8 | - | €24,999 | +€24,999 | |
| Trade debts | 44 | €28,949 | €30,632 | +€1,683 | +5.8% |
| Suppliers | 440/4 | €28,949 | €30,632 | +€1,683 | +5.8% |
| Taxes, remuneration and social security | 45 | €13,940 | €15,206 | +€1,266 | +9.1% |
| Taxes | 450/3 | €1,105 | €2,617 | +€1,513 | +137% |
| Remuneration and social security | 454/9 | €12,835 | €12,589 | -€246 | -1.9% |
| Other amounts payable | 47/48 | €91,935 | €83,159 | -€8,776 | -9.5% |
| Non-recurring operating income | 76A | €7,396 | €15,113 | +€7,717 | +104% |
| Remuneration, social security and pensions | 62 | €205,631 | €148,104 | -€57,526 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,391 | €39,416 | -€11,975 | -23.3% |
| Other operating charges | 640/8 | €1,689 | €7,604 | +€5,914 | +350% |
| Non-recurring operating charges | 66A | €2,810 | €2,191 | -€620 | -22.1% |
| Gross operating margin | 9900 | €259,682 | €238,764 | -€20,919 | -8.1% |
| Operating profit (loss) | 9901 | -€1,840 | €41,449 | +€43,289 | |
| Financial income | 75/76B | €399 | €22 | -€377 | -94.6% |
| Recurring financial income | 75 | €399 | €22 | -€377 | -94.6% |
| Financial charges | 65/66B | €5,305 | €6,427 | +€1,122 | +21.1% |
| Recurring financial charges | 65 | €5,305 | €6,427 | +€1,122 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,746 | €35,044 | +€41,790 | |
| Profit (loss) for the period | 9904 | -€6,746 | €35,044 | +€41,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,746 | €35,044 | +€41,790 |
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 17 October 2026 via checked.be.