DR. MARISSENS: 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.
DR. MARISSENS
Largest movements
- Current investments +€249,046
up €249,046 (+115.4%), from €215,759 to €464,805
- Cash -€194,928
down €194,928 (-40.4%), from €482,295 to €287,367
mainly Current investments (-€249,046) and Contributions, distributions and other (-€89,815)
- Reserves +€48,466
up €48,466 (+7.1%), from €678,860 to €727,326
- Tax, wage and social debts +€14,788
up €14,788 (+140.4%), from €10,535 to €25,323
- Financial income +€13,785
up €13,785 (+516.5%), from €2,669 to €16,454
- Taxes +€9,657
up €9,657 (+17.4%), from €55,535 to €65,192
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.
Cash bridge derived
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 | €843,670 | €905,127 | +€61,457 | +7.3% |
| Fixed assets | 21/28 | €102,390 | €105,018 | +€2,628 | +2.6% |
| Tangible fixed assets | 22/27 | €102,071 | €104,699 | +€2,628 | +2.6% |
| Land and buildings | 22 | €99,360 | €96,120 | -€3,240 | -3.3% |
| Plant, machinery and equipment | 23 | €2,317 | €3,565 | +€1,248 | +53.9% |
| Furniture and vehicles | 24 | - | €4,752 | +€4,752 | |
| Other tangible fixed assets | 26 | €394 | €262 | -€132 | -33.5% |
| Financial fixed assets | 28 | €319 | €319 | = | 0.0% |
| Current assets | 29/58 | €741,280 | €800,109 | +€58,829 | +7.9% |
| Current investments | 50/53 | €215,759 | €464,805 | +€249,046 | +115.4% |
| Cash at bank and in hand | 54/58 | €482,295 | €287,367 | -€194,928 | -40.4% |
| Deferred charges and accrued income | 490/1 | €43,226 | €47,937 | +€4,711 | +10.9% |
| Total equity and liabilities | 10/49 | €843,670 | €905,127 | +€61,457 | +7.3% |
| Equity | 10/15 | €804,222 | €852,688 | +€48,466 | +6.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €678,860 | €727,326 | +€48,466 | +7.1% |
| Distributable reserves | 133 | €678,860 | €727,326 | +€48,466 | +7.1% |
| Profit (loss) carried forward | 14 | €112,962 | €112,962 | = | 0.0% |
| Amounts payable | 17/49 | €39,448 | €52,439 | +€12,991 | +32.9% |
| Amounts payable within one year | 42/48 | €39,448 | €52,439 | +€12,991 | +32.9% |
| Trade debts | 44 | €10,979 | €8,077 | -€2,902 | -26.4% |
| Suppliers | 440/4 | €10,979 | €8,077 | -€2,902 | -26.4% |
| Taxes, remuneration and social security | 45 | €10,535 | €25,323 | +€14,788 | +140.4% |
| Taxes | 450/3 | €10,535 | €25,323 | +€14,788 | +140.4% |
| Other amounts payable | 47/48 | €17,934 | €19,039 | +€1,105 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,235 | €4,576 | +€341 | +8.1% |
| Other operating charges | 640/8 | €2,100 | €1,821 | -€279 | -13.3% |
| Gross operating margin | 9900 | €191,934 | €193,779 | +€1,845 | +1.0% |
| Operating profit (loss) | 9901 | €185,599 | €187,382 | +€1,783 | +1.0% |
| Financial income | 75/76B | €2,669 | €16,454 | +€13,785 | +516.5% |
| Recurring financial income | 75 | €2,669 | €16,454 | +€13,785 | +516.5% |
| Financial charges | 65/66B | €379 | €363 | -€16 | -4.2% |
| Recurring financial charges | 65 | €379 | €363 | -€16 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €187,889 | €203,473 | +€15,584 | +8.3% |
| Income taxes | 67/77 | €55,535 | €65,192 | +€9,657 | +17.4% |
| Profit (loss) for the period | 9904 | €132,354 | €138,281 | +€5,927 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €132,354 | €138,281 | +€5,927 | +4.5% |
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 12 October 2026 via checked.be.