MARCOM 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.
MARCOM CONSULTING
Largest movements
- Receivables within one year +€13,183
up €13,183 (+57.4%), from €22,967 to €36,150
of which Other amounts receivable: +€28,588
- Cash +€6,867
up €6,867 (+18.3%), from €37,558 to €44,425
mainly Other debts (+€62,686) and Net result for the year (+€26,029)
- Other debts +€62,686
up €62,686 (+7,836%), from €800 to €63,486
- Profit (loss) carried forward -€37,457
no longer reported in 2025 (was €37,457)
- Tax, wage and social debts -€5,061
down €5,061 (-57.6%), from €8,782 to €3,721
- Gross operating margin -€14,296
down €14,296 (-29.0%), from €49,293 to €34,997
- Taxes -€3,028
down €3,028 (-27.5%), from €10,993 to €7,965
- Financial income -€940
down €940 (-81.5%), from €1,154 to €213
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 | €77,665 | €97,525 | +€19,860 | +25.6% |
| Fixed assets | 21/28 | €383 | €77 | -€306 | -80.0% |
| Tangible fixed assets | 22/27 | €383 | €77 | -€306 | -80.0% |
| Furniture and vehicles | 24 | €383 | €77 | -€306 | -80.0% |
| Current assets | 29/58 | €77,282 | €97,448 | +€20,166 | +26.1% |
| Amounts receivable after more than one year | 29 | €16,757 | €16,757 | = | 0.0% |
| Other amounts receivable | 291 | €16,757 | €16,757 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,967 | €36,150 | +€13,183 | +57.4% |
| Trade receivables | 40 | €22,905 | €7,500 | -€15,405 | -67.3% |
| Other amounts receivable | 41 | €62 | €28,650 | +€28,588 | +46,244% |
| Cash at bank and in hand | 54/58 | €37,558 | €44,425 | +€6,867 | +18.3% |
| Deferred charges and accrued income | 490/1 | - | €116 | +€116 | |
| Total equity and liabilities | 10/49 | €77,665 | €97,525 | +€19,860 | +25.6% |
| Equity | 10/15 | €57,917 | €20,460 | -€37,457 | -64.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,457 | - | -€37,457 | |
| Amounts payable | 17/49 | €19,748 | €77,065 | +€57,317 | +290% |
| Amounts payable within one year | 42/48 | €15,936 | €73,254 | +€57,317 | +360% |
| Financial debts | 43 | €5,501 | €5,463 | -€38 | -0.7% |
| Other loans | 439 | €5,501 | €5,463 | -€38 | -0.7% |
| Trade debts | 44 | €853 | €583 | -€270 | -31.7% |
| Suppliers | 440/4 | €853 | €583 | -€270 | -31.7% |
| Taxes, remuneration and social security | 45 | €8,782 | €3,721 | -€5,061 | -57.6% |
| Taxes | 450/3 | €8,782 | €3,721 | -€5,061 | -57.6% |
| Other amounts payable | 47/48 | €800 | €63,486 | +€62,686 | +7,836% |
| Accrued charges and deferred income | 492/3 | €3,811 | €3,811 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €306 | = | 0.0% |
| Other operating charges | 640/8 | €609 | €503 | -€106 | -17.3% |
| Gross operating margin | 9900 | €49,293 | €34,997 | -€14,296 | -29.0% |
| Operating profit (loss) | 9901 | €48,378 | €34,187 | -€14,190 | -29.3% |
| Financial income | 75/76B | €1,154 | €213 | -€940 | -81.5% |
| Recurring financial income | 75 | €1,154 | €213 | -€940 | -81.5% |
| Financial charges | 65/66B | €382 | €406 | +€24 | +6.4% |
| Recurring financial charges | 65 | €382 | €406 | +€24 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €49,150 | €33,995 | -€15,155 | -30.8% |
| Income taxes | 67/77 | €10,993 | €7,965 | -€3,028 | -27.5% |
| Profit (loss) for the period | 9904 | €38,157 | €26,029 | -€12,127 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,157 | €26,029 | -€12,127 | -31.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.