Dr. Marques: 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. Marques
Largest movements
- Receivables within one year -€9,465
down €9,465 (-62.3%), from €15,183 to €5,718
of which Trade receivables: -€9,465
- Tangible fixed assets -€6,834
down €6,834 (-36.9%), from €18,510 to €11,675
of which Furniture and vehicles: -€11,156
- Stocks and contracts -€6,539
down €6,539 (-49.8%), from €13,137 to €6,599
- Cash +€5,820
up €5,820 (+599%), from €972 to €6,792
mainly Receivables within one year (+€9,465) and Depreciation (+€8,873)
- Formation expenses +€760
new in 2024: €760
- Profit (loss) carried forward -€14,273
down €14,273 (-444%), from -€3,212 to -€17,485
- Current portion of long-term debt -€4,086
no longer reported in 2024 (was €4,086)
- Trade debts +€2,150
up €2,150 (+80.2%), from €2,682 to €4,832
- Tax, wage and social debts -€1,881
down €1,881 (-11.0%), from €17,055 to €15,174
of which Taxes: -€2,294
- Other debts +€1,668
up €1,668 (+283%), from €589 to €2,257
- Staff costs +€15,477
up €15,477 (+29.1%), from €53,220 to €68,697
- Gross operating margin +€2,860
up €2,860 (+4.5%), from €62,893 to €65,752
- Taxes -€1,219
down €1,219 (-88.9%), from €1,371 to €152
- Other operating charges +€754
up €754 (+62.3%), from €1,211 to €1,966
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 | €49,884 | €33,451 | -€16,433 | -32.9% |
| Formation expenses | 20 | - | €760 | +€760 | |
| Fixed assets | 21/28 | €18,510 | €11,675 | -€6,834 | -36.9% |
| Tangible fixed assets | 22/27 | €18,510 | €11,675 | -€6,834 | -36.9% |
| Plant, machinery and equipment | 23 | €463 | €4,918 | +€4,455 | +962% |
| Furniture and vehicles | 24 | €17,377 | €6,221 | -€11,156 | -64.2% |
| Other tangible fixed assets | 26 | €670 | €536 | -€134 | -20.0% |
| Current assets | 29/58 | €31,375 | €21,016 | -€10,359 | -33.0% |
| Stocks and contracts in progress | 3 | €13,137 | €6,599 | -€6,539 | -49.8% |
| Stocks | 30/36 | €13,137 | €6,599 | -€6,539 | -49.8% |
| Amounts receivable within one year | 40/41 | €15,183 | €5,718 | -€9,465 | -62.3% |
| Trade receivables | 40 | €15,183 | €5,718 | -€9,465 | -62.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €972 | €6,792 | +€5,820 | +599% |
| Deferred charges and accrued income | 490/1 | €2,082 | €1,908 | -€174 | -8.4% |
| Total equity and liabilities | 10/49 | €49,884 | €33,451 | -€16,433 | -32.9% |
| Equity | 10/15 | €25,328 | €11,055 | -€14,273 | -56.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €16,040 | €16,040 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €16,040 | €16,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,212 | -€17,485 | -€14,273 | -444% |
| Amounts payable | 17/49 | €24,556 | €22,397 | -€2,160 | -8.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €24,412 | €22,263 | -€2,149 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €4,086 | - | -€4,086 | |
| Trade debts | 44 | €2,682 | €4,832 | +€2,150 | +80.2% |
| Suppliers | 440/4 | €2,682 | €4,832 | +€2,150 | +80.2% |
| Taxes, remuneration and social security | 45 | €17,055 | €15,174 | -€1,881 | -11.0% |
| Taxes | 450/3 | €3,817 | €1,523 | -€2,294 | -60.1% |
| Remuneration and social security | 454/9 | €13,238 | €13,651 | +€413 | +3.1% |
| Other amounts payable | 47/48 | €589 | €2,257 | +€1,668 | +283% |
| Accrued charges and deferred income | 492/3 | €144 | €134 | -€10 | -7.2% |
| Remuneration, social security and pensions | 62 | €53,220 | €68,697 | +€15,477 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,650 | €8,873 | +€223 | +2.6% |
| Other operating charges | 640/8 | €1,211 | €1,966 | +€754 | +62.3% |
| Gross operating margin | 9900 | €62,893 | €65,752 | +€2,860 | +4.5% |
| Operating profit (loss) | 9901 | -€189 | -€13,784 | -€13,595 | -7,193% |
| Financial income | 75/76B | €0 | €146 | +€146 | |
| Recurring financial income | 75 | €0 | €146 | +€146 | |
| Financial charges | 65/66B | €340 | €484 | +€144 | +42.3% |
| Recurring financial charges | 65 | €340 | €484 | +€144 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | -€529 | -€14,121 | -€13,593 | -2,570% |
| Income taxes | 67/77 | €1,371 | €152 | -€1,219 | -88.9% |
| Profit (loss) for the period | 9904 | -€1,900 | -€14,273 | -€12,374 | -651% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,900 | -€14,273 | -€12,374 | -651% |
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 14 October 2026 via checked.be.