MARCONSULT: 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.
MARCONSULT
Largest movements
- Receivables within one year +€14,254
up €14,254 (+747.6%), from €1,907 to €16,161
of which Other amounts receivable: +€14,646
- Cash -€6,305
down €6,305 (-51.1%), from €12,350 to €6,044
mainly Receivables within one year (-€14,254) and Other debts (-€575)
- Reserves +€4,843
up €4,843 (+84.9%), from €5,706 to €10,550
- Tax, wage and social debts +€2,527
up €2,527 (+923.2%), from €274 to €2,801
- Trade debts +€601
up €601 (+173.3%), from €346 to €947
- Other debts -€575
down €575 (-100.0%), from €575 to €0
- Profit (loss) carried forward +€559
up €559, from -€559 to €0
- Gross operating margin +€7,880
up €7,880 (+2947.6%), from €267 to €8,147
- Taxes +€2,267
up €2,267, from €0 to €2,267
- Financial income +€281
up €281 (+5617.6%), from €5 to €286
- Depreciation -€92
down €92 (-100.0%), from €92 to €0
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 | €14,673 | €22,628 | +€7,955 | +54.2% |
| Fixed assets | 21/28 | €237 | €237 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €237 | €237 | = | 0.0% |
| Current assets | 29/58 | €14,436 | €22,391 | +€7,955 | +55.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,907 | €16,161 | +€14,254 | +747.6% |
| Trade receivables | 40 | €1,791 | €1,400 | -€391 | -21.8% |
| Other amounts receivable | 41 | €116 | €14,761 | +€14,646 | +12661.5% |
| Cash at bank and in hand | 54/58 | €12,350 | €6,044 | -€6,305 | -51.1% |
| Deferred charges and accrued income | 490/1 | €180 | €186 | +€6 | +3.5% |
| Total equity and liabilities | 10/49 | €14,673 | €22,628 | +€7,955 | +54.2% |
| Equity | 10/15 | €13,478 | €18,880 | +€5,402 | +40.1% |
| Contributions | 10/11 | €8,330 | €8,330 | = | 0.0% |
| Reserves | 13 | €5,706 | €10,550 | +€4,843 | +84.9% |
| Distributable reserves | 133 | €5,706 | €10,550 | +€4,843 | +84.9% |
| Profit (loss) carried forward | 14 | -€559 | €0 | +€559 | |
| Amounts payable | 17/49 | €1,195 | €3,748 | +€2,553 | +213.7% |
| Amounts payable within one year | 42/48 | €1,195 | €3,748 | +€2,553 | +213.7% |
| Trade debts | 44 | €346 | €947 | +€601 | +173.3% |
| Suppliers | 440/4 | €346 | €947 | +€601 | +173.3% |
| Taxes, remuneration and social security | 45 | €274 | €2,801 | +€2,527 | +923.2% |
| Taxes | 450/3 | €274 | €2,801 | +€2,527 | +923.2% |
| Other amounts payable | 47/48 | €575 | €0 | -€575 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €0 | -€92 | -100.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €267 | €8,147 | +€7,880 | +2947.6% |
| Operating profit (loss) | 9901 | -€352 | €7,604 | +€7,956 | |
| Financial income | 75/76B | €5 | €286 | +€281 | +5617.6% |
| Recurring financial income | 75 | €5 | €286 | +€281 | +5617.6% |
| Financial charges | 65/66B | €212 | €220 | +€9 | +4.1% |
| Recurring financial charges | 65 | €212 | €220 | +€9 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€559 | €7,669 | +€8,228 | |
| Income taxes | 67/77 | €0 | €2,267 | +€2,267 | |
| Profit (loss) for the period | 9904 | -€559 | €5,402 | +€5,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€559 | €5,402 | +€5,961 |
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 6 October 2026 via checked.be.