ELECTRO MOUTON MARC: 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.
ELECTRO MOUTON MARC
Largest movements
- Tangible fixed assets -€33,843
down €33,843 (-18.4%), from €184,428 to €150,585
of which Other tangible fixed assets: -€23,829
- Cash +€3,435
up €3,435 (+4.9%), from €70,567 to €74,002
mainly Depreciation (+€33,843) and Other debts (+€2,698)
- Reserves -€34,576
down €34,576 (-52.1%), from €66,358 to €31,782
- Other debts +€2,698
up €2,698 (+3.3%), from €82,800 to €85,498
- Depreciation +€8,604
up €8,604 (+34.1%), from €25,239 to €33,843
- Gross operating margin -€1,080
down €1,080 (-24.2%), from €4,465 to €3,385
- Other operating charges +€120
up €120 (+3.1%), from €3,829 to €3,949
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,994 | €227,614 | -€30,380 | -11.8% |
| Fixed assets | 21/28 | €184,428 | €150,585 | -€33,843 | -18.4% |
| Tangible fixed assets | 22/27 | €184,428 | €150,585 | -€33,843 | -18.4% |
| Land and buildings | 22 | €85,374 | €85,374 | = | 0.0% |
| Furniture and vehicles | 24 | €12,009 | €1,996 | -€10,013 | -83.4% |
| Other tangible fixed assets | 26 | €87,045 | €63,216 | -€23,829 | -27.4% |
| Current assets | 29/58 | €73,567 | €77,029 | +€3,462 | +4.7% |
| Amounts receivable within one year | 40/41 | €1,714 | €1,000 | -€714 | -41.7% |
| Trade receivables | 40 | €1,714 | €1,000 | -€714 | -41.7% |
| Cash at bank and in hand | 54/58 | €70,567 | €74,002 | +€3,435 | +4.9% |
| Deferred charges and accrued income | 490/1 | €1,285 | €2,027 | +€741 | +57.7% |
| Total equity and liabilities | 10/49 | €257,994 | €227,614 | -€30,380 | -11.8% |
| Equity | 10/15 | €127,858 | €93,282 | -€34,576 | -27.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €66,358 | €31,782 | -€34,576 | -52.1% |
| Distributable reserves | 133 | €66,358 | €31,782 | -€34,576 | -52.1% |
| Provisions and deferred taxes | 16 | €44,987 | €44,987 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €44,987 | €44,987 | = | 0.0% |
| Other liabilities and charges | 164/5 | €44,987 | €44,987 | = | 0.0% |
| Amounts payable | 17/49 | €85,150 | €89,345 | +€4,196 | +4.9% |
| Amounts payable within one year | 42/48 | €82,800 | €86,995 | +€4,196 | +5.1% |
| Trade debts | 44 | - | €98 | +€98 | |
| Suppliers | 440/4 | - | €98 | +€98 | |
| Taxes, remuneration and social security | 45 | - | €1,400 | +€1,400 | |
| Taxes | 450/3 | - | €300 | +€300 | |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €82,800 | €85,498 | +€2,698 | +3.3% |
| Accrued charges and deferred income | 492/3 | €2,350 | €2,350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,239 | €33,843 | +€8,604 | +34.1% |
| Other operating charges | 640/8 | €3,829 | €3,949 | +€120 | +3.1% |
| Gross operating margin | 9900 | €4,465 | €3,385 | -€1,080 | -24.2% |
| Operating profit (loss) | 9901 | -€24,603 | -€34,407 | -€9,804 | -39.8% |
| Financial charges | 65/66B | €147 | €169 | +€22 | +14.8% |
| Recurring financial charges | 65 | €147 | €169 | +€22 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,750 | -€34,576 | -€9,825 | -39.7% |
| Profit (loss) for the period | 9904 | -€24,750 | -€34,576 | -€9,825 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,750 | -€34,576 | -€9,825 | -39.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.