Marcompanion: 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.
Marcompanion
Largest movements
- Financial fixed assets +€20,000
up €20,000 (+104,167%), from €19 to €20,019
- Cash +€13,013
up €13,013 (+11.4%), from €114,358 to €127,370
mainly Net result for the year (+€45,350) and Depreciation (+€1,892)
- Receivables within one year +€10,596
up €10,596 (+73.7%), from €14,379 to €24,975
of which Other amounts receivable: +€6,785
- Tangible fixed assets -€1,892
down €1,892 (-41.4%), from €4,567 to €2,675
of which Furniture and vehicles: -€1,505
- Reserves +€46,000
up €46,000 (+41.1%), from €112,000 to €158,000
- Debts after one year -€4,000
down €4,000 (-100%), from €4,000 to €0
- Gross operating margin +€21,272
up €21,272 (+53.5%), from €39,777 to €61,049
- Taxes +€4,439
up €4,439 (+51.6%), from €8,597 to €13,036
- Depreciation +€705
up €705 (+59.4%), from €1,187 to €1,892
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 | €134,293 | €175,992 | +€41,699 | +31.1% |
| Fixed assets | 21/28 | €4,586 | €22,694 | +€18,108 | +395% |
| Tangible fixed assets | 22/27 | €4,567 | €2,675 | -€1,892 | -41.4% |
| Land and buildings | 22 | €965 | €578 | -€387 | -40.1% |
| Furniture and vehicles | 24 | €3,602 | €2,097 | -€1,505 | -41.8% |
| Financial fixed assets | 28 | €19 | €20,019 | +€20,000 | +104,167% |
| Current assets | 29/58 | €129,707 | €153,298 | +€23,591 | +18.2% |
| Amounts receivable within one year | 40/41 | €14,379 | €24,975 | +€10,596 | +73.7% |
| Trade receivables | 40 | €13,976 | €17,787 | +€3,812 | +27.3% |
| Other amounts receivable | 41 | €403 | €7,188 | +€6,785 | +1,684% |
| Cash at bank and in hand | 54/58 | €114,358 | €127,370 | +€13,013 | +11.4% |
| Deferred charges and accrued income | 490/1 | €971 | €953 | -€18 | -1.9% |
| Total equity and liabilities | 10/49 | €134,293 | €175,992 | +€41,699 | +31.1% |
| Equity | 10/15 | €115,684 | €161,034 | +€45,350 | +39.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €112,000 | €158,000 | +€46,000 | +41.1% |
| Distributable reserves | 133 | €112,000 | €158,000 | +€46,000 | +41.1% |
| Profit (loss) carried forward | 14 | €684 | €34 | -€650 | -95.0% |
| Amounts payable | 17/49 | €18,610 | €14,958 | -€3,652 | -19.6% |
| Amounts payable after more than one year | 17 | €4,000 | €0 | -€4,000 | -100% |
| Financial debts | 170/4 | €4,000 | €0 | -€4,000 | -100% |
| Amounts payable within one year | 42/48 | €14,610 | €14,958 | +€348 | +2.4% |
| Trade debts | 44 | €417 | €662 | +€245 | +58.6% |
| Suppliers | 440/4 | €417 | €662 | +€245 | +58.6% |
| Taxes, remuneration and social security | 45 | €13,277 | €14,296 | +€1,019 | +7.7% |
| Taxes | 450/3 | €10,779 | €12,118 | +€1,339 | +12.4% |
| Remuneration and social security | 454/9 | €2,498 | €2,178 | -€320 | -12.8% |
| Other amounts payable | 47/48 | €915 | €0 | -€915 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,187 | €1,892 | +€705 | +59.4% |
| Other operating charges | 640/8 | €387 | €792 | +€406 | +105% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €39,777 | €61,049 | +€21,272 | +53.5% |
| Operating profit (loss) | 9901 | €38,203 | €58,364 | +€20,161 | +52.8% |
| Financial income | 75/76B | €1 | €198 | +€197 | +19,727% |
| Recurring financial income | 75 | €1 | €198 | +€197 | +19,727% |
| Financial charges | 65/66B | €290 | €177 | -€113 | -39.0% |
| Recurring financial charges | 65 | €290 | €177 | -€113 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €37,914 | €58,386 | +€20,471 | +54.0% |
| Income taxes | 67/77 | €8,597 | €13,036 | +€4,439 | +51.6% |
| Profit (loss) for the period | 9904 | €29,317 | €45,350 | +€16,033 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,317 | €45,350 | +€16,033 | +54.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.