MARCUS CONSULTANCY: 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.
MARCUS CONSULTANCY
Largest movements
- Receivables within one year -€14,630
down €14,630 (-46.9%), from €31,186 to €16,556
of which Trade receivables: -€12,504
- Tangible fixed assets -€9,865
down €9,865 (-14.3%), from €68,752 to €58,888
of which Other tangible fixed assets: -€8,497
- Cash -€4,171
down €4,171 (-13.2%), from €31,519 to €27,348
mainly Contributions, distributions and other (-€58,534) and Trade debts (-€16,257)
- Reserves -€30,188
down €30,188 (-60.3%), from €50,081 to €19,892
- Other debts +€28,346
up €28,346, from €0 to €28,346
- Trade debts -€16,257
down €16,257 (-81.4%), from €19,975 to €3,718
- Debts after one year -€8,985
down €8,985 (-23.3%), from €38,617 to €29,633
- Tax, wage and social debts -€6,160
down €6,160 (-31.4%), from €19,613 to €13,453
of which Taxes: -€6,160
- Taxes +€1,211
up €1,211 (+13.6%), from €8,925 to €10,136
- Depreciation +€811
up €811 (+9.0%), from €9,054 to €9,865
- Gross operating margin +€775
up €775 (+1.4%), from €54,428 to €55,204
- Other operating charges +€684
up €684 (+44.8%), from €1,527 to €2,212
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 | €137,080 | €108,164 | -€28,916 | -21.1% |
| Fixed assets | 21/28 | €70,217 | €60,352 | -€9,865 | -14.0% |
| Tangible fixed assets | 22/27 | €68,752 | €58,888 | -€9,865 | -14.3% |
| Plant, machinery and equipment | 23 | €1,157 | €665 | -€492 | -42.5% |
| Furniture and vehicles | 24 | €2,562 | €1,687 | -€876 | -34.2% |
| Other tangible fixed assets | 26 | €65,033 | €56,535 | -€8,497 | -13.1% |
| Financial fixed assets | 28 | €1,465 | €1,465 | = | 0.0% |
| Current assets | 29/58 | €66,863 | €47,812 | -€19,052 | -28.5% |
| Amounts receivable within one year | 40/41 | €31,186 | €16,556 | -€14,630 | -46.9% |
| Trade receivables | 40 | €27,487 | €14,982 | -€12,504 | -45.5% |
| Other amounts receivable | 41 | €3,699 | €1,573 | -€2,126 | -57.5% |
| Cash at bank and in hand | 54/58 | €31,519 | €27,348 | -€4,171 | -13.2% |
| Deferred charges and accrued income | 490/1 | €4,158 | €3,908 | -€250 | -6.0% |
| Total equity and liabilities | 10/49 | €137,080 | €108,164 | -€28,916 | -21.1% |
| Equity | 10/15 | €50,181 | €19,992 | -€30,188 | -60.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €50,081 | €19,892 | -€30,188 | -60.3% |
| Distributable reserves | 133 | €50,081 | €19,892 | -€30,188 | -60.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €86,899 | €88,171 | +€1,272 | +1.5% |
| Amounts payable after more than one year | 17 | €38,617 | €29,633 | -€8,985 | -23.3% |
| Financial debts | 170/4 | €38,617 | €29,633 | -€8,985 | -23.3% |
| Amounts payable within one year | 42/48 | €48,282 | €58,539 | +€10,257 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €8,695 | €8,985 | +€290 | +3.3% |
| Financial debts | 43 | €0 | €4,037 | +€4,037 | |
| Credit institutions | 430/8 | €0 | €4,037 | +€4,037 | |
| Trade debts | 44 | €19,975 | €3,718 | -€16,257 | -81.4% |
| Suppliers | 440/4 | €19,975 | €3,718 | -€16,257 | -81.4% |
| Taxes, remuneration and social security | 45 | €19,613 | €13,453 | -€6,160 | -31.4% |
| Taxes | 450/3 | €19,613 | €13,453 | -€6,160 | -31.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €28,346 | +€28,346 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,054 | €9,865 | +€811 | +9.0% |
| Other operating charges | 640/8 | €1,527 | €2,212 | +€684 | +44.8% |
| Gross operating margin | 9900 | €54,428 | €55,204 | +€775 | +1.4% |
| Operating profit (loss) | 9901 | €43,847 | €43,127 | -€720 | -1.6% |
| Financial income | 75/76B | €0 | €114 | +€114 | |
| Recurring financial income | 75 | €0 | €114 | +€114 | |
| Financial charges | 65/66B | €4,734 | €4,760 | +€25 | +0.5% |
| Recurring financial charges | 65 | €4,734 | €4,760 | +€25 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €39,113 | €38,481 | -€632 | -1.6% |
| Income taxes | 67/77 | €8,925 | €10,136 | +€1,211 | +13.6% |
| Profit (loss) for the period | 9904 | €30,188 | €28,346 | -€1,843 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,188 | €28,346 | -€1,843 | -6.1% |
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 7 October 2026 via checked.be.