Marcomsulta: what changed
Two fiscal 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.
Marcomsulta
Largest movements
- Cash -€3,074
down €3,074 (-38.0%), from €8,084 to €5,010
mainly Net result for the year (-€3,415) and Tax, wage and social debts (-€449)
- Tangible fixed assets -€984
down €984 (-64.6%), from €1,524 to €540
- Deferred charges and accrued income -€125
no longer reported in 2025 (was €125)
- Reserves -€3,415
down €3,415 (-69.0%), from €4,952 to €1,537
- Tax, wage and social debts -€449
no longer reported in 2025 (was €449)
- Trade debts -€256
down €256 (-88.8%), from €288 to €32
- Gross operating margin +€934
up €934 (+35.1%), from -€2,665 to -€1,731
- Other operating charges -€689
down €689 (-57.0%), from €1,209 to €520
- Depreciation -€447
down €447 (-31.2%), from €1,431 to €984
- Taxes -€128
no longer reported in 2025 (was €128)
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.
Cash bridge derived
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 | €9,732 | €5,613 | -€4,119 | -42.3% |
| Fixed assets | 21/28 | €1,524 | €540 | -€984 | -64.6% |
| Tangible fixed assets | 22/27 | €1,524 | €540 | -€984 | -64.6% |
| Plant, machinery and equipment | 23 | €1,524 | €540 | -€984 | -64.6% |
| Current assets | 29/58 | €8,208 | €5,073 | -€3,135 | -38.2% |
| Amounts receivable within one year | 40/41 | - | €63 | +€63 | |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €8,084 | €5,010 | -€3,074 | -38.0% |
| Deferred charges and accrued income | 490/1 | €125 | - | -€125 | |
| Total equity and liabilities | 10/49 | €9,732 | €5,613 | -€4,119 | -42.3% |
| Equity | 10/15 | €7,952 | €4,537 | -€3,415 | -42.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,952 | €1,537 | -€3,415 | -69.0% |
| Distributable reserves | 133 | €4,952 | €1,537 | -€3,415 | -69.0% |
| Amounts payable | 17/49 | €1,780 | €1,076 | -€704 | -39.6% |
| Amounts payable within one year | 42/48 | €1,780 | €1,076 | -€704 | -39.6% |
| Trade debts | 44 | €288 | €32 | -€256 | -88.8% |
| Suppliers | 440/4 | €288 | €32 | -€256 | -88.8% |
| Taxes, remuneration and social security | 45 | €449 | - | -€449 | |
| Taxes | 450/3 | €449 | - | -€449 | |
| Other amounts payable | 47/48 | €1,044 | €1,044 | = | 0.0% |
| Non-recurring operating income | 76A | €3,128 | - | -€3,128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,431 | €984 | -€447 | -31.2% |
| Other operating charges | 640/8 | €1,209 | €520 | -€689 | -57.0% |
| Gross operating margin | 9900 | -€2,665 | -€1,731 | +€934 | +35.1% |
| Operating profit (loss) | 9901 | -€5,305 | -€3,235 | +€2,070 | +39.0% |
| Financial charges | 65/66B | €167 | €180 | +€13 | +7.7% |
| Recurring financial charges | 65 | €167 | €180 | +€13 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,472 | -€3,415 | +€2,057 | +37.6% |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | -€5,600 | -€3,415 | +€2,185 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,600 | -€3,415 | +€2,185 | +39.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.