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
- Tangible fixed assets +€7,832
up €7,832 (+458%), from €1,709 to €9,541
of which Plant, machinery and equipment: +€8,256
- Cash +€3,264
up €3,264 (+29.6%), from €11,040 to €14,305
mainly Other debts (+€11,500) and Accrued charges and deferred income (+€8,600)
- Deferred charges and accrued income +€2,982
new in 2024: €2,982
- Reserves -€11,500
down €11,500 (-18.5%), from €62,200 to €50,700
- Other debts +€11,500
new in 2024: €11,500
- Accrued charges and deferred income +€8,600
up €8,600 (+110%), from €7,800 to €16,400
- Trade debts +€8,136
up €8,136 (+37.4%), from €21,742 to €29,878
- Tax, wage and social debts -€2,403
down €2,403 (-17.5%), from €13,698 to €11,295
of which Taxes: -€1,536
- Financial charges -€4,928
down €4,928 (-54.3%), from €9,070 to €4,142
- Gross operating margin -€4,575
down €4,575 (-33.1%), from €13,805 to €9,230
- Other operating charges -€350
down €350 (-10.3%), from €3,399 to €3,049
- Depreciation -€342
down €342 (-30.4%), from €1,124 to €782
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,864 | €126,459 | +€15,595 | +14.1% |
| Fixed assets | 21/28 | €1,709 | €9,541 | +€7,832 | +458% |
| Tangible fixed assets | 22/27 | €1,709 | €9,541 | +€7,832 | +458% |
| Plant, machinery and equipment | 23 | €1,131 | €9,387 | +€8,256 | +730% |
| Furniture and vehicles | 24 | €578 | €154 | -€424 | -73.4% |
| Current assets | 29/58 | €109,156 | €116,918 | +€7,763 | +7.1% |
| Amounts receivable after more than one year | 29 | €66,583 | €66,583 | = | 0.0% |
| Trade receivables | 290 | €66,583 | €66,583 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,376 | €2,940 | +€564 | +23.7% |
| Stocks | 30/36 | €2,376 | €2,940 | +€564 | +23.7% |
| Amounts receivable within one year | 40/41 | €29,157 | €30,109 | +€952 | +3.3% |
| Trade receivables | 40 | €413 | €898 | +€484 | +117% |
| Other amounts receivable | 41 | €28,743 | €29,211 | +€468 | +1.6% |
| Cash at bank and in hand | 54/58 | €11,040 | €14,305 | +€3,264 | +29.6% |
| Deferred charges and accrued income | 490/1 | - | €2,982 | +€2,982 | |
| Total equity and liabilities | 10/49 | €110,864 | €126,459 | +€15,595 | +14.1% |
| Equity | 10/15 | €67,624 | €57,386 | -€10,238 | -15.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €62,200 | €50,700 | -€11,500 | -18.5% |
| Distributable reserves | 133 | €62,200 | €50,700 | -€11,500 | -18.5% |
| Profit (loss) carried forward | 14 | €2,424 | €3,686 | +€1,262 | +52.1% |
| Amounts payable | 17/49 | €43,240 | €69,073 | +€25,833 | +59.7% |
| Amounts payable within one year | 42/48 | €35,440 | €52,673 | +€17,233 | +48.6% |
| Trade debts | 44 | €21,742 | €29,878 | +€8,136 | +37.4% |
| Suppliers | 440/4 | €21,742 | €29,878 | +€8,136 | +37.4% |
| Taxes, remuneration and social security | 45 | €13,698 | €11,295 | -€2,403 | -17.5% |
| Taxes | 450/3 | €12,831 | €11,295 | -€1,536 | -12.0% |
| Remuneration and social security | 454/9 | €867 | - | -€867 | |
| Other amounts payable | 47/48 | - | €11,500 | +€11,500 | |
| Accrued charges and deferred income | 492/3 | €7,800 | €16,400 | +€8,600 | +110% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | €782 | -€342 | -30.4% |
| Other operating charges | 640/8 | €3,399 | €3,049 | -€350 | -10.3% |
| Gross operating margin | 9900 | €13,805 | €9,230 | -€4,575 | -33.1% |
| Operating profit (loss) | 9901 | €9,282 | €5,399 | -€3,883 | -41.8% |
| Financial income | 75/76B | €1 | €5 | +€4 | +270% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +270% |
| Financial charges | 65/66B | €9,070 | €4,142 | -€4,928 | -54.3% |
| Recurring financial charges | 65 | €9,070 | €4,142 | -€4,928 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €214 | €1,262 | +€1,049 | +491% |
| Income taxes | 67/77 | €38 | - | -€38 | |
| Profit (loss) for the period | 9904 | €175 | €1,262 | +€1,087 | +620% |
| Profit (loss) for the period to be appropriated | 9905 | €175 | €1,262 | +€1,087 | +620% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.