MARASSIMO: what changed
Two fiscal 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.
MARASSIMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€3,347
no longer reported in 2024 (was €3,347)
- Debts after one year +€3,346
new in 2024: €3,346
- Depreciation -€4,577
no longer reported in 2024 (was €4,577)
- Gross operating margin -€2,400
down €2,400 (-100.0%), from €2,400 to €0
- Purchases and services +€585
new in 2024: €585
- Other operating charges +€585
new in 2024: €585
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,438 | €87,438 | = | 0.0% |
| Fixed assets | 21/28 | €87,438 | €87,438 | = | 0.0% |
| Tangible fixed assets | 22/27 | €87,438 | €87,438 | = | 0.0% |
| Land and buildings | 22 | €87,438 | €87,438 | = | 0.0% |
| Total equity and liabilities | 10/49 | €87,438 | €87,438 | = | 0.0% |
| Equity | 10/15 | €12,228 | €11,645 | -€583 | -4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €11,712 | €11,712 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24 | €24 | = | 0.0% |
| Legal reserve | 130 | €24 | - | -€24 | |
| Reserves not available under the articles | 1311 | - | €24 | +€24 | |
| Tax-exempt reserves | 132 | €11,688 | €11,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,076 | -€18,659 | -€583 | -3.2% |
| Provisions and deferred taxes | 16 | €3,896 | €3,896 | = | 0.0% |
| Deferred taxes | 168 | €3,896 | €3,896 | = | 0.0% |
| Amounts payable | 17/49 | €71,314 | €71,897 | +€583 | +0.8% |
| Amounts payable after more than one year | 17 | - | €3,346 | +€3,346 | |
| Other amounts payable | 178/9 | - | €3,346 | +€3,346 | |
| Amounts payable within one year | 42/48 | €71,314 | €68,551 | -€2,763 | -3.9% |
| Trade debts | 44 | €3,347 | - | -€3,347 | |
| Bills of exchange payable | 441 | €3,347 | - | -€3,347 | |
| Other amounts payable | 47/48 | €67,967 | €68,551 | +€584 | +0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €585 | +€585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,577 | - | -€4,577 | |
| Other operating charges | 640/8 | - | €585 | +€585 | |
| Gross operating margin | 9900 | €2,400 | €0 | -€2,400 | -100.0% |
| Operating profit (loss) | 9901 | -€2,177 | -€585 | +€1,592 | +73.1% |
| Financial charges | 65/66B | €2 | - | -€2 | |
| Recurring financial charges | 65 | €2 | - | -€2 | |
| Profit (loss) for the period before taxes | 9903 | -€2,179 | -€585 | +€1,594 | +73.2% |
| Transfer from deferred taxes | 780 | €957 | - | -€957 | |
| Profit (loss) for the period | 9904 | -€1,222 | -€585 | +€637 | +52.1% |
| Transfer from tax-exempt reserves | 789 | €2,870 | - | -€2,870 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,648 | -€585 | -€2,233 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.