LA MARINA 22: 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.
LA MARINA 22
Largest movements
- Cash -€4,529
down €4,529 (-78.5%), from €5,771 to €1,242
mainly Other debts (-€5,787) and Tax, wage and social debts (-€968)
- Intangible fixed assets -€2,250
down €2,250 (-11.1%), from €20,250 to €18,000
- Stocks and contracts -€425
down €425 (-40.5%), from €1,050 to €625
- Other debts -€5,787
down €5,787 (-24.1%), from €23,972 to €18,185
- Tax, wage and social debts -€968
down €968 (-55.8%), from €1,733 to €766
- Trade debts -€922
down €922 (-52.2%), from €1,767 to €845
- Financial charges +€202
up €202 (+485%), from €42 to €244
- Gross operating margin -€100
down €100 (-3.4%), from €2,974 to €2,874
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 | €40,354 | €33,067 | -€7,287 | -18.1% |
| Fixed assets | 21/28 | €33,450 | €31,200 | -€2,250 | -6.7% |
| Intangible fixed assets | 21 | €20,250 | €18,000 | -€2,250 | -11.1% |
| Financial fixed assets | 28 | €13,200 | €13,200 | = | 0.0% |
| Current assets | 29/58 | €6,904 | €1,867 | -€5,037 | -73.0% |
| Stocks and contracts in progress | 3 | €1,050 | €625 | -€425 | -40.5% |
| Stocks | 30/36 | €1,050 | €625 | -€425 | -40.5% |
| Amounts receivable within one year | 40/41 | €83 | - | -€83 | |
| Other amounts receivable | 41 | €83 | - | -€83 | |
| Cash at bank and in hand | 54/58 | €5,771 | €1,242 | -€4,529 | -78.5% |
| Total equity and liabilities | 10/49 | €40,354 | €33,067 | -€7,287 | -18.1% |
| Equity | 10/15 | €10,682 | €11,072 | +€390 | +3.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €682 | €1,072 | +€390 | +57.1% |
| Amounts payable | 17/49 | €29,672 | €21,995 | -€7,677 | -25.9% |
| Amounts payable within one year | 42/48 | €27,472 | €19,795 | -€7,677 | -27.9% |
| Trade debts | 44 | €1,767 | €845 | -€922 | -52.2% |
| Suppliers | 440/4 | €1,767 | €845 | -€922 | -52.2% |
| Taxes, remuneration and social security | 45 | €1,733 | €766 | -€968 | -55.8% |
| Taxes | 450/3 | €1,733 | €766 | -€968 | -55.8% |
| Other amounts payable | 47/48 | €23,972 | €18,185 | -€5,787 | -24.1% |
| Accrued charges and deferred income | 492/3 | €2,200 | €2,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,250 | €2,250 | = | 0.0% |
| Gross operating margin | 9900 | €2,974 | €2,874 | -€100 | -3.4% |
| Operating profit (loss) | 9901 | €724 | €624 | -€100 | -13.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €42 | €244 | +€202 | +485% |
| Recurring financial charges | 65 | €42 | €244 | +€202 | +485% |
| Profit (loss) for the period before taxes | 9903 | €682 | €390 | -€293 | -42.9% |
| Profit (loss) for the period | 9904 | €682 | €390 | -€293 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €682 | €390 | -€293 | -42.9% |
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 29 October 2026 via checked.be.