Marchant G.: 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.
Marchant G.
Largest movements
- Tangible fixed assets -€7,180
down €7,180 (-8.2%), from €87,388 to €80,208
of which Land and buildings: -€6,908
- Profit (loss) carried forward -€7,097
down €7,097, from €1,084 to -€6,013
- Gross operating margin -€11,851
down €11,851 (-72.7%), from €16,291 to €4,440
- Depreciation -€905
down €905 (-11.2%), from €8,085 to €7,180
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.
Derived cash bridge
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 | €177,896 | €170,036 | -€7,861 | -4.4% |
| Fixed assets | 21/28 | €87,388 | €80,208 | -€7,180 | -8.2% |
| Tangible fixed assets | 22/27 | €87,388 | €80,208 | -€7,180 | -8.2% |
| Land and buildings | 22 | €86,845 | €79,937 | -€6,908 | -8.0% |
| Plant, machinery and equipment | 23 | €544 | €272 | -€272 | -50.0% |
| Current assets | 29/58 | €90,508 | €89,827 | -€681 | -0.8% |
| Cash at bank and in hand | 54/58 | €90,169 | €89,375 | -€794 | -0.9% |
| Deferred charges and accrued income | 490/1 | €339 | €452 | +€113 | +33.4% |
| Total equity and liabilities | 10/49 | €177,896 | €170,036 | -€7,861 | -4.4% |
| Equity | 10/15 | €176,357 | €169,260 | -€7,097 | -4.0% |
| Contributions | 10/11 | €86,800 | €86,800 | = | 0.0% |
| Reserves | 13 | €88,473 | €88,473 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,680 | €8,680 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,680 | €8,680 | = | 0.0% |
| Distributable reserves | 133 | €79,793 | €79,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,084 | -€6,013 | -€7,097 | |
| Amounts payable | 17/49 | €1,539 | €776 | -€764 | -49.6% |
| Amounts payable within one year | 42/48 | €1,539 | €776 | -€764 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €1,324 | - | -€1,324 | |
| Trade debts | 44 | - | €118 | +€118 | |
| Suppliers | 440/4 | - | €118 | +€118 | |
| Other amounts payable | 47/48 | €215 | €657 | +€442 | +205% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,085 | €7,180 | -€905 | -11.2% |
| Other operating charges | 640/8 | €4,170 | €4,327 | +€156 | +3.7% |
| Gross operating margin | 9900 | €16,291 | €4,440 | -€11,851 | -72.7% |
| Operating profit (loss) | 9901 | €4,036 | -€7,067 | -€11,103 | |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,006 | -€7,097 | -€11,103 | |
| Profit (loss) for the period | 9904 | €4,006 | -€7,097 | -€11,103 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,006 | -€7,097 | -€11,103 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.