MARBLE MOON: 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.
MARBLE MOON
Largest movements
- Cash -€25,865
down €25,865 (-41.9%), from €61,737 to €35,871
mainly Investment in fixed assets (net) (-€24,640) and Other debts (-€20,437)
- Tangible fixed assets +€17,700
up €17,700 (+95.8%), from €18,483 to €36,183
of which Other tangible fixed assets: +€23,585
- Other debts -€20,437
down €20,437 (-54.7%), from €37,386 to €16,949
- Reserves +€10,766
up €10,766 (+39.9%), from €27,000 to €37,766
- Trade debts -€5,325
down €5,325 (-80.7%), from €6,598 to €1,273
- Tax, wage and social debts +€5,188
up €5,188 (+214.8%), from €2,415 to €7,602
- Accrued charges and deferred income +€1,782
up €1,782 (+460.1%), from €387 to €2,169
- Gross operating margin +€5,432
up €5,432 (+22.2%), from €24,437 to €29,869
- Financial charges +€1,746
up €1,746 (+1873.1%), from €93 to €1,840
- Financial income -€1,138
down €1,138 (-99.9%), from €1,140 to €1
- Depreciation +€1,056
up €1,056 (+17.9%), from €5,884 to €6,940
- Other operating charges -€440
down €440 (-36.9%), from €1,192 to €752
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.
Cash bridge derived
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 | €93,786 | €85,760 | -€8,026 | -8.6% |
| Fixed assets | 21/28 | €18,733 | €36,433 | +€17,700 | +94.5% |
| Tangible fixed assets | 22/27 | €18,483 | €36,183 | +€17,700 | +95.8% |
| Furniture and vehicles | 24 | €18,483 | €12,598 | -€5,885 | -31.8% |
| Other tangible fixed assets | 26 | - | €23,585 | +€23,585 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €75,054 | €49,328 | -€25,726 | -34.3% |
| Amounts receivable within one year | 40/41 | €12,683 | €12,776 | +€93 | +0.7% |
| Trade receivables | 40 | €12,525 | €12,618 | +€93 | +0.7% |
| Other amounts receivable | 41 | €158 | €158 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €61,737 | €35,871 | -€25,865 | -41.9% |
| Deferred charges and accrued income | 490/1 | €634 | €680 | +€46 | +7.3% |
| Total equity and liabilities | 10/49 | €93,786 | €85,760 | -€8,026 | -8.6% |
| Equity | 10/15 | €47,000 | €57,766 | +€10,766 | +22.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,000 | €37,766 | +€10,766 | +39.9% |
| Distributable reserves | 133 | €27,000 | €37,766 | +€10,766 | +39.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,786 | €27,994 | -€18,792 | -40.2% |
| Amounts payable within one year | 42/48 | €46,399 | €25,825 | -€20,574 | -44.3% |
| Trade debts | 44 | €6,598 | €1,273 | -€5,325 | -80.7% |
| Suppliers | 440/4 | €6,598 | €1,273 | -€5,325 | -80.7% |
| Taxes, remuneration and social security | 45 | €2,415 | €7,602 | +€5,188 | +214.8% |
| Taxes | 450/3 | €2,415 | €7,602 | +€5,188 | +214.8% |
| Other amounts payable | 47/48 | €37,386 | €16,949 | -€20,437 | -54.7% |
| Accrued charges and deferred income | 492/3 | €387 | €2,169 | +€1,782 | +460.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,884 | €6,940 | +€1,056 | +17.9% |
| Other operating charges | 640/8 | €1,192 | €752 | -€440 | -36.9% |
| Gross operating margin | 9900 | €24,437 | €29,869 | +€5,432 | +22.2% |
| Operating profit (loss) | 9901 | €17,361 | €22,177 | +€4,816 | +27.7% |
| Financial income | 75/76B | €1,140 | €1 | -€1,138 | -99.9% |
| Recurring financial income | 75 | €1,140 | €1 | -€1,138 | -99.9% |
| Financial charges | 65/66B | €93 | €1,840 | +€1,746 | +1873.1% |
| Recurring financial charges | 65 | €93 | €1,840 | +€1,746 | +1873.1% |
| Profit (loss) for the period before taxes | 9903 | €18,408 | €20,339 | +€1,931 | +10.5% |
| Income taxes | 67/77 | €4,805 | €4,573 | -€232 | -4.8% |
| Profit (loss) for the period | 9904 | €13,603 | €15,766 | +€2,163 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,603 | €15,766 | +€2,163 | +15.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.