FRANS MARION CONSULT: 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.
FRANS MARION CONSULT
Largest movements
- Receivables within one year +€14,295
up €14,295 (+200%), from €7,144 to €21,438
of which Trade receivables: +€14,850
- Cash -€2,032
no longer reported in 2025 (was €2,032)
mainly Receivables within one year (-€14,295) and Debts after one year (-€6,495)
- Tangible fixed assets -€1,737
down €1,737 (-47.1%), from €3,688 to €1,951
of which Furniture and vehicles: -€1,297
- Profit (loss) carried forward +€15,024
up €15,024, from -€13,042 to €1,982
- Short-term financial debts +€8,811
up €8,811 (+89.0%), from €9,902 to €18,713
- Debts after one year -€6,495
no longer reported in 2025 (was €6,495)
- Current portion of long-term debt -€2,788
down €2,788 (-22.0%), from €12,668 to €9,881
- Tax, wage and social debts -€2,754
down €2,754 (-17.0%), from €16,218 to €13,463
of which Taxes: -€2,754
- Gross operating margin +€1,335
up €1,335 (+4.6%), from €29,004 to €30,339
- Other operating charges -€341
down €341 (-64.2%), from €532 to €190
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 | €83,327 | €93,659 | +€10,333 | +12.4% |
| Fixed assets | 21/28 | €71,938 | €70,201 | -€1,737 | -2.4% |
| Tangible fixed assets | 22/27 | €3,688 | €1,951 | -€1,737 | -47.1% |
| Furniture and vehicles | 24 | €2,427 | €1,130 | -€1,297 | -53.4% |
| Other tangible fixed assets | 26 | €1,261 | €821 | -€440 | -34.9% |
| Financial fixed assets | 28 | €68,250 | €68,250 | = | 0.0% |
| Current assets | 29/58 | €11,389 | €23,458 | +€12,069 | +106% |
| Amounts receivable within one year | 40/41 | €7,144 | €21,438 | +€14,295 | +200% |
| Trade receivables | 40 | €5,833 | €20,683 | +€14,850 | +255% |
| Other amounts receivable | 41 | €1,310 | €755 | -€555 | -42.3% |
| Cash at bank and in hand | 54/58 | €2,032 | - | -€2,032 | |
| Deferred charges and accrued income | 490/1 | €2,213 | €2,019 | -€194 | -8.8% |
| Total equity and liabilities | 10/49 | €83,327 | €93,659 | +€10,333 | +12.4% |
| Equity | 10/15 | €23,458 | €38,482 | +€15,024 | +64.0% |
| Contributions | 10/11 | €36,500 | €36,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,042 | €1,982 | +€15,024 | |
| Amounts payable | 17/49 | €59,869 | €55,177 | -€4,692 | -7.8% |
| Amounts payable after more than one year | 17 | €6,495 | - | -€6,495 | |
| Financial debts | 170/4 | €6,495 | - | -€6,495 | |
| Amounts payable within one year | 42/48 | €53,321 | €54,909 | +€1,587 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €12,668 | €9,881 | -€2,788 | -22.0% |
| Financial debts | 43 | €9,902 | €18,713 | +€8,811 | +89.0% |
| Credit institutions | 430/8 | €9,902 | €18,713 | +€8,811 | +89.0% |
| Trade debts | 44 | €5,320 | €5,525 | +€205 | +3.9% |
| Suppliers | 440/4 | €5,320 | €5,525 | +€205 | +3.9% |
| Taxes, remuneration and social security | 45 | €16,218 | €13,463 | -€2,754 | -17.0% |
| Taxes | 450/3 | €15,268 | €12,513 | -€2,754 | -18.0% |
| Remuneration and social security | 454/9 | €950 | €950 | = | 0.0% |
| Other amounts payable | 47/48 | €9,213 | €7,326 | -€1,887 | -20.5% |
| Accrued charges and deferred income | 492/3 | €53 | €269 | +€215 | +406% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,737 | €1,737 | = | 0.0% |
| Other operating charges | 640/8 | €532 | €190 | -€341 | -64.2% |
| Non-recurring operating charges | 66A | €2,030 | €795 | -€1,235 | -60.8% |
| Gross operating margin | 9900 | €29,004 | €30,339 | +€1,335 | +4.6% |
| Operating profit (loss) | 9901 | €24,706 | €27,617 | +€2,911 | +11.8% |
| Financial income | 75/76B | €1 | €2 | +€1 | +139% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +139% |
| Financial charges | 65/66B | €3,129 | €3,102 | -€27 | -0.9% |
| Recurring financial charges | 65 | €3,129 | €3,102 | -€27 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €21,577 | €24,517 | +€2,940 | +13.6% |
| Income taxes | 67/77 | €9,296 | €9,492 | +€196 | +2.1% |
| Profit (loss) for the period | 9904 | €12,281 | €15,024 | +€2,743 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,281 | €15,024 | +€2,743 | +22.3% |
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 28 October 2026 via checked.be.