MARBRERIE LITHOS: 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.
MARBRERIE LITHOS
Largest movements
- Receivables within one year +€112,479
up €112,479 (+50.4%), from €223,367 to €335,846
of which Trade receivables: +€121,923
- Stocks and contracts +€65,000
up €65,000 (+26.6%), from €244,340 to €309,340
of which Contracts in progress: +€40,000
- Tangible fixed assets -€38,377
down €38,377 (-31.4%), from €122,225 to €83,848
of which Furniture and vehicles: -€27,733
- Trade debts +€147,683
up €147,683 (+178%), from €83,170 to €230,853
of which Suppliers: +€125,574
- Other debts +€24,602
up €24,602 (+72.8%), from €33,791 to €58,394
- Debts after one year -€16,563
down €16,563 (-42.5%), from €38,993 to €22,430
- Gross operating margin -€17,454
down €17,454 (-13.4%), from €130,556 to €113,102
- Depreciation -€13,147
down €13,147 (-21.8%), from €60,390 to €47,242
- Taxes -€9,113
down €9,113 (-89.9%), from €10,132 to €1,019
- Financial charges -€1,798
down €1,798 (-46.1%), from €3,902 to €2,104
- Other operating charges +€1,328
up €1,328 (+31.2%), from €4,251 to €5,578
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €671,868 | €815,535 | +€143,667 | +21.4% |
| Fixed assets | 21/28 | €192,482 | €154,104 | -€38,377 | -19.9% |
| Tangible fixed assets | 22/27 | €122,225 | €83,848 | -€38,377 | -31.4% |
| Land and buildings | 22 | €30,358 | €25,249 | -€5,110 | -16.8% |
| Plant, machinery and equipment | 23 | €31,315 | €25,780 | -€5,535 | -17.7% |
| Furniture and vehicles | 24 | €60,552 | €32,819 | -€27,733 | -45.8% |
| Financial fixed assets | 28 | €70,256 | €70,256 | = | 0.0% |
| Current assets | 29/58 | €479,386 | €661,431 | +€182,045 | +38.0% |
| Stocks and contracts in progress | 3 | €244,340 | €309,340 | +€65,000 | +26.6% |
| Stocks | 30/36 | €84,340 | €109,340 | +€25,000 | +29.6% |
| Contracts in progress | 37 | €160,000 | €200,000 | +€40,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €223,367 | €335,846 | +€112,479 | +50.4% |
| Trade receivables | 40 | €141,673 | €263,596 | +€121,923 | +86.1% |
| Other amounts receivable | 41 | €81,694 | €72,251 | -€9,444 | -11.6% |
| Cash at bank and in hand | 54/58 | €11,679 | €16,244 | +€4,566 | +39.1% |
| Total equity and liabilities | 10/49 | €671,868 | €815,535 | +€143,667 | +21.4% |
| Equity | 10/15 | €478,087 | €478,454 | +€367 | +0.1% |
| Contributions | 10/11 | €269,005 | €269,005 | = | 0.0% |
| Contributions outside capital | 11 | €269,005 | €269,005 | = | 0.0% |
| Share premium | 1100/10 | €269,005 | €269,005 | = | 0.0% |
| Reserves | 13 | €153,576 | €153,576 | = | 0.0% |
| Tax-exempt reserves | 132 | €153,576 | €153,576 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,506 | €55,874 | +€367 | +0.7% |
| Amounts payable | 17/49 | €193,781 | €337,081 | +€143,300 | +73.9% |
| Amounts payable after more than one year | 17 | €38,993 | €22,430 | -€16,563 | -42.5% |
| Financial debts | 170/4 | €38,993 | €22,430 | -€16,563 | -42.5% |
| Amounts payable within one year | 42/48 | €154,788 | €314,651 | +€159,863 | +103% |
| Current portion of amounts payable after more than one year | 42 | €24,164 | €16,563 | -€7,601 | -31.5% |
| Trade debts | 44 | €83,170 | €230,853 | +€147,683 | +178% |
| Suppliers | 440/4 | €83,005 | €208,579 | +€125,574 | +151% |
| Bills of exchange payable | 441 | €165 | €22,274 | +€22,109 | +13,399% |
| Taxes, remuneration and social security | 45 | €13,662 | €8,841 | -€4,821 | -35.3% |
| Taxes | 450/3 | €6,727 | €6,774 | +€48 | +0.7% |
| Remuneration and social security | 454/9 | €6,936 | €2,067 | -€4,869 | -70.2% |
| Other amounts payable | 47/48 | €33,791 | €58,394 | +€24,602 | +72.8% |
| Remuneration, social security and pensions | 62 | €55,665 | €56,844 | +€1,179 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,390 | €47,242 | -€13,147 | -21.8% |
| Other operating charges | 640/8 | €4,251 | €5,578 | +€1,328 | +31.2% |
| Gross operating margin | 9900 | €130,556 | €113,102 | -€17,454 | -13.4% |
| Operating profit (loss) | 9901 | €10,251 | €3,438 | -€6,813 | -66.5% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €3,902 | €2,104 | -€1,798 | -46.1% |
| Recurring financial charges | 65 | €3,902 | €2,104 | -€1,798 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €6,349 | €1,387 | -€4,963 | -78.2% |
| Income taxes | 67/77 | €10,132 | €1,019 | -€9,113 | -89.9% |
| Profit (loss) for the period | 9904 | -€3,783 | €367 | +€4,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,783 | €367 | +€4,150 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.