MARCELO CONSULTING: 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.
MARCELO CONSULTING
Largest movements
- Receivables within one year +€23,864
up €23,864 (+75.7%), from €31,509 to €55,373
of which Other amounts receivable: +€23,246
- Financial fixed assets -€7,298
no longer reported in 2024 (was €7,298)
- Profit (loss) carried forward +€15,713
up €15,713 (+56.5%), from €27,805 to €43,518
- Tax, wage and social debts +€4,228
up €4,228 (+52.6%), from €8,044 to €12,272
- Trade debts -€2,858
down €2,858 (-96.6%), from €2,958 to €100
- Financial charges +€6,566
up €6,566 (+3,371%), from €195 to €6,761
- Financial income +€1,877
new in 2024: €1,877
of which Financial income: +€1,877
- Gross operating margin +€1,623
up €1,623 (+7.0%), from €23,211 to €24,834
- Taxes -€696
down €696 (-14.1%), from €4,924 to €4,228
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 | €38,807 | €55,891 | +€17,083 | +44.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €7,298 | - | -€7,298 | |
| Financial fixed assets | 28 | €7,298 | - | -€7,298 | |
| Current assets | 29/58 | €31,509 | €55,891 | +€24,381 | +77.4% |
| Amounts receivable within one year | 40/41 | €31,509 | €55,373 | +€23,864 | +75.7% |
| Trade receivables | 40 | €3,318 | €3,936 | +€618 | +18.6% |
| Other amounts receivable | 41 | €28,191 | €51,437 | +€23,246 | +82.5% |
| Cash at bank and in hand | 54/58 | - | €517 | +€517 | |
| Total equity and liabilities | 10/49 | €38,807 | €55,891 | +€17,083 | +44.0% |
| Equity | 10/15 | €27,805 | €43,518 | +€15,713 | +56.5% |
| Profit (loss) carried forward | 14 | €27,805 | €43,518 | +€15,713 | +56.5% |
| Amounts payable | 17/49 | €11,002 | €12,372 | +€1,370 | +12.5% |
| Amounts payable within one year | 42/48 | €11,002 | €12,372 | +€1,370 | +12.5% |
| Trade debts | 44 | €2,958 | €100 | -€2,858 | -96.6% |
| Suppliers | 440/4 | €2,958 | €100 | -€2,858 | -96.6% |
| Taxes, remuneration and social security | 45 | €8,044 | €12,272 | +€4,228 | +52.6% |
| Taxes | 450/3 | €8,044 | €12,272 | +€4,228 | +52.6% |
| Gross operating margin | 9900 | €23,211 | €24,834 | +€1,623 | +7.0% |
| Operating profit (loss) | 9901 | €23,211 | €24,834 | +€1,623 | +7.0% |
| Financial income | 75/76B | - | €1,877 | +€1,877 | |
| Recurring financial income | 75 | - | €1,877 | +€1,877 | |
| Non-recurring financial income | 76B | - | €1,877 | +€1,877 | |
| Financial charges | 65/66B | €195 | €6,761 | +€6,566 | +3,371% |
| Recurring financial charges | 65 | €195 | €6,761 | +€6,566 | +3,371% |
| Profit (loss) for the period before taxes | 9903 | €23,016 | €19,950 | -€3,067 | -13.3% |
| Income taxes | 67/77 | €4,924 | €4,228 | -€696 | -14.1% |
| Profit (loss) for the period | 9904 | €18,092 | €15,722 | -€2,371 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,092 | €15,722 | -€2,371 | -13.1% |
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 17 October 2026 via checked.be.