MARBEMA: what changed
What changed
MARBEMA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€47,580
2024 · -€51,191+€98,771
Equity
€724,315
2024 · €691,734+€32,580
Cash
€24,839
2024 · €12,488+€12,351
Balance sheet total
€754,308
2024 · €910,923-€156,616
Largest movements
Assets
- Receivables within one year -€156,732
down €156,732 (-27.5%), from €570,842 to €414,110
of which Other amounts receivable: -€173,371
- Deferred charges and accrued income -€12,686
down €12,686 (-86.5%), from €14,663 to €1,976
- Cash +€12,351
up €12,351 (+98.9%), from €12,488 to €24,839
mainly Receivables within one year (+€156,732) and Net result for the year (+€47,580)
Equity and liabilities
- Other debts -€201,734
down €201,734 (-97.7%), from €206,532 to €4,799
- Reserves +€32,580
up €32,580 (+4.8%), from €679,334 to €711,915
- Debts after one year +€16,138
new in 2025: €16,138
Income statement
- Gross operating margin +€90,914
up €90,914, from -€35,903 to €55,011
- Depreciation -€8,819
down €8,819 (-40.0%), from €22,041 to €13,222
- Taxes +€4,744
up €4,744 (+2,230%), from €213 to €4,957
- Financial income +€4,093
up €4,093 (+33.2%), from €12,326 to €16,420
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€51,191
Gross operating margin
+€90,914
Depreciation
+€8,819
Other operating charges
-€26
Financial income
+€4,093
Financial charges
-€285
Taxes
-€4,744
Result 2025
€47,580
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,887
Investment
-€13,674
Financing
+€1,138
Cash 2024
€12,488
From operations (derived)
+€24,887
Net result for the year
+€47,580
Depreciation
+€13,222
Receivables within one year
+€156,732
Deferred charges and accrued income
+€12,686
Trade debts
-€520
Tax, wage and social debts
-€2,138
Other debts
-€201,734
Accrued charges and deferred income
-€943
Investment (derived)
-€13,674
Investment in fixed assets (net)
-€17,474
Current investments
+€3,800
Financing
+€1,138
Debts after one year
+€16,138
Contributions, distributions and other
-€15,000
Cash 2025
€24,839
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €910,923 | €754,308 | -€156,616 | -17.2% |
| Fixed assets | 21/28 | €222,930 | €227,181 | +€4,252 | +1.9% |
| Tangible fixed assets | 22/27 | €131,741 | €135,993 | +€4,252 | +3.2% |
| Land and buildings | 22 | €72,506 | €89,027 | +€16,521 | +22.8% |
| Plant, machinery and equipment | 23 | €1,459 | €470 | -€989 | -67.8% |
| Furniture and vehicles | 24 | €57,776 | €46,495 | -€11,280 | -19.5% |
| Financial fixed assets | 28 | €91,189 | €91,189 | = | 0.0% |
| Current assets | 29/58 | €687,994 | €527,126 | -€160,867 | -23.4% |
| Amounts receivable within one year | 40/41 | €570,842 | €414,110 | -€156,732 | -27.5% |
| Trade receivables | 40 | - | €16,638 | +€16,638 | |
| Other amounts receivable | 41 | €570,842 | €397,472 | -€173,371 | -30.4% |
| Current investments | 50/53 | €90,000 | €86,200 | -€3,800 | -4.2% |
| Cash at bank and in hand | 54/58 | €12,488 | €24,839 | +€12,351 | +98.9% |
| Deferred charges and accrued income | 490/1 | €14,663 | €1,976 | -€12,686 | -86.5% |
| Total equity and liabilities | 10/49 | €910,923 | €754,308 | -€156,616 | -17.2% |
| Equity | 10/15 | €691,734 | €724,315 | +€32,580 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €679,334 | €711,915 | +€32,580 | +4.8% |
| Distributable reserves | 133 | €679,334 | €711,915 | +€32,580 | +4.8% |
| Amounts payable | 17/49 | €219,189 | €29,993 | -€189,196 | -86.3% |
| Amounts payable after more than one year | 17 | - | €16,138 | +€16,138 | |
| Financial debts | 170/4 | - | €16,138 | +€16,138 | |
| Amounts payable within one year | 42/48 | €217,665 | €13,273 | -€204,392 | -93.9% |
| Trade debts | 44 | €930 | €411 | -€520 | -55.9% |
| Suppliers | 440/4 | €930 | €411 | -€520 | -55.9% |
| Taxes, remuneration and social security | 45 | €10,202 | €8,064 | -€2,138 | -21.0% |
| Taxes | 450/3 | €10,202 | €8,064 | -€2,138 | -21.0% |
| Other amounts payable | 47/48 | €206,532 | €4,799 | -€201,734 | -97.7% |
| Accrued charges and deferred income | 492/3 | €1,524 | €582 | -€943 | -61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,041 | €13,222 | -€8,819 | -40.0% |
| Other operating charges | 640/8 | €3,143 | €3,169 | +€26 | +0.8% |
| Gross operating margin | 9900 | -€35,903 | €55,011 | +€90,914 | |
| Operating profit (loss) | 9901 | -€61,087 | €38,620 | +€99,707 | |
| Financial income | 75/76B | €12,326 | €16,420 | +€4,093 | +33.2% |
| Recurring financial income | 75 | €12,326 | €16,420 | +€4,093 | +33.2% |
| Financial charges | 65/66B | €2,217 | €2,502 | +€285 | +12.8% |
| Recurring financial charges | 65 | €2,217 | €2,502 | +€285 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€50,978 | €52,537 | +€103,515 | |
| Income taxes | 67/77 | €213 | €4,957 | +€4,744 | +2,230% |
| Profit (loss) for the period | 9904 | -€51,191 | €47,580 | +€98,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,191 | €47,580 | +€98,771 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.