MARC SYSTEMS: 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.
MARC SYSTEMS
Largest movements
- Tangible fixed assets +€4,355
up €4,355 (+10.0%), from €43,633 to €47,988
of which Plant, machinery and equipment: +€4,514
- Other debts +€18,427
up €18,427 (+5.5%), from €337,448 to €355,875
- Profit (loss) carried forward -€13,820
down €13,820 (-3.4%), from -€407,017 to -€420,837
- Depreciation +€2,151
up €2,151 (+29.0%), from €7,417 to €9,568
- Gross operating margin +€414
up €414 (+9.9%), from -€4,171 to -€3,757
- Other operating charges +€44
up €44 (+11.5%), from €384 to €428
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
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 | €48,325 | €52,932 | +€4,607 | +9.5% |
| Fixed assets | 21/28 | €43,633 | €47,988 | +€4,355 | +10.0% |
| Tangible fixed assets | 22/27 | €43,633 | €47,988 | +€4,355 | +10.0% |
| Land and buildings | 22 | €21,107 | €20,948 | -€159 | -0.8% |
| Plant, machinery and equipment | 23 | €22,526 | €27,040 | +€4,514 | +20.0% |
| Current assets | 29/58 | €4,692 | €4,944 | +€252 | +5.4% |
| Stocks and contracts in progress | 3 | €3,925 | €3,925 | = | 0.0% |
| Stocks | 30/36 | €3,925 | €3,925 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €585 | €643 | +€58 | +9.9% |
| Other amounts receivable | 41 | €585 | €643 | +€58 | +9.9% |
| Cash at bank and in hand | 54/58 | €182 | €376 | +€194 | +106.6% |
| Total equity and liabilities | 10/49 | €48,325 | €52,932 | +€4,607 | +9.5% |
| Equity | 10/15 | -€386,566 | -€400,386 | -€13,820 | -3.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€407,017 | -€420,837 | -€13,820 | -3.4% |
| Amounts payable | 17/49 | €434,891 | €453,318 | +€18,427 | +4.2% |
| Amounts payable after more than one year | 17 | €97,443 | €97,443 | = | 0.0% |
| Financial debts | 170/4 | €97,443 | €97,443 | = | 0.0% |
| Amounts payable within one year | 42/48 | €337,448 | €355,875 | +€18,427 | +5.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €337,448 | €355,875 | +€18,427 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,417 | €9,568 | +€2,151 | +29.0% |
| Other operating charges | 640/8 | €384 | €428 | +€44 | +11.5% |
| Gross operating margin | 9900 | -€4,171 | -€3,757 | +€414 | +9.9% |
| Operating profit (loss) | 9901 | -€11,972 | -€13,753 | -€1,781 | -14.9% |
| Financial charges | 65/66B | €55 | €67 | +€12 | +21.8% |
| Recurring financial charges | 65 | €55 | €67 | +€12 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,027 | -€13,820 | -€1,793 | -14.9% |
| Profit (loss) for the period | 9904 | -€12,027 | -€13,820 | -€1,793 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,027 | -€13,820 | -€1,793 | -14.9% |
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 11 October 2026 via checked.be.