MARECHAL BOOMKWEKERIJ: 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.
MARECHAL BOOMKWEKERIJ
Largest movements
- Current investments +€147,542
up €147,542 (+17.3%), from €852,083 to €999,625
- Receivables within one year -€91,503
down €91,503 (-73.3%), from €124,829 to €33,326
of which Other amounts receivable: -€74,570
- Tangible fixed assets -€87,126
down €87,126 (-25.9%), from €336,139 to €249,013
of which Furniture and vehicles: -€111,822
- Cash -€79,920
down €79,920 (-8.3%), from €960,909 to €880,990
- Stocks and contracts +€67,574
up €67,574 (+14.5%), from €465,163 to €532,738
- Other debts +€229,547
up €229,547 (+92.1%), from €249,119 to €478,665
- Reserves -€175,794
down €175,794 (-8.1%), from €2.2m to €2.0m
of which Distributable reserves: -€175,794
- Trade debts -€84,719
down €84,719 (-57.7%), from €146,882 to €62,163
- Gross operating margin +€359,428
up €359,428 (+38.2%), from €941,474 to €1.3m
- Staff costs +€303,091
up €303,091 (+46.0%), from €658,762 to €961,853
- Financial income +€80,009
up €80,009 (+394%), from €20,325 to €100,334
- Depreciation +€68,687
up €68,687 (+76.4%), from €89,909 to €158,596
- Taxes +€18,776
up €18,776 (+44.7%), from €42,046 to €60,822
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,759,816 | €2,706,483 | -€53,333 | -1.9% |
| Fixed assets | 21/28 | €336,139 | €249,013 | -€87,126 | -25.9% |
| Tangible fixed assets | 22/27 | €336,139 | €249,013 | -€87,126 | -25.9% |
| Land and buildings | 22 | €6,438 | €11,055 | +€4,617 | +71.7% |
| Plant, machinery and equipment | 23 | €39,365 | €59,444 | +€20,079 | +51.0% |
| Furniture and vehicles | 24 | €290,336 | €178,514 | -€111,822 | -38.5% |
| Current assets | 29/58 | €2,423,677 | €2,457,470 | +€33,793 | +1.4% |
| Stocks and contracts in progress | 3 | €465,163 | €532,738 | +€67,574 | +14.5% |
| Stocks | 30/36 | €465,163 | €532,738 | +€67,574 | +14.5% |
| Amounts receivable within one year | 40/41 | €124,829 | €33,326 | -€91,503 | -73.3% |
| Trade receivables | 40 | €35,059 | €18,126 | -€16,933 | -48.3% |
| Other amounts receivable | 41 | €89,771 | €15,201 | -€74,570 | -83.1% |
| Current investments | 50/53 | €852,083 | €999,625 | +€147,542 | +17.3% |
| Cash at bank and in hand | 54/58 | €960,909 | €880,990 | -€79,920 | -8.3% |
| Deferred charges and accrued income | 490/1 | €20,692 | €10,792 | -€9,900 | -47.8% |
| Total equity and liabilities | 10/49 | €2,759,816 | €2,706,483 | -€53,333 | -1.9% |
| Equity | 10/15 | €2,274,704 | €2,098,910 | -€175,794 | -7.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,174,704 | €1,998,910 | -€175,794 | -8.1% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €2,149,704 | €1,973,910 | -€175,794 | -8.2% |
| Amounts payable | 17/49 | €485,112 | €607,573 | +€122,461 | +25.2% |
| Amounts payable within one year | 42/48 | €485,112 | €607,573 | +€122,461 | +25.2% |
| Trade debts | 44 | €146,882 | €62,163 | -€84,719 | -57.7% |
| Suppliers | 440/4 | €146,882 | €62,163 | -€84,719 | -57.7% |
| Taxes, remuneration and social security | 45 | €89,111 | €66,745 | -€22,366 | -25.1% |
| Taxes | 450/3 | €16,161 | €7,038 | -€9,122 | -56.4% |
| Remuneration and social security | 454/9 | €72,951 | €59,707 | -€13,244 | -18.2% |
| Other amounts payable | 47/48 | €249,119 | €478,665 | +€229,547 | +92.1% |
| Remuneration, social security and pensions | 62 | €658,762 | €961,853 | +€303,091 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,909 | €158,596 | +€68,687 | +76.4% |
| Other operating charges | 640/8 | €44,889 | €57,277 | +€12,388 | +27.6% |
| Gross operating margin | 9900 | €941,474 | €1,300,902 | +€359,428 | +38.2% |
| Operating profit (loss) | 9901 | €147,915 | €123,177 | -€24,738 | -16.7% |
| Financial income | 75/76B | €20,325 | €100,334 | +€80,009 | +394% |
| Recurring financial income | 75 | €20,325 | €100,334 | +€80,009 | +394% |
| Financial charges | 65/66B | €33,209 | €34,151 | +€942 | +2.8% |
| Recurring financial charges | 65 | €33,209 | €34,151 | +€942 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €135,031 | €189,360 | +€54,329 | +40.2% |
| Income taxes | 67/77 | €42,046 | €60,822 | +€18,776 | +44.7% |
| Profit (loss) for the period | 9904 | €92,985 | €128,538 | +€35,553 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €92,985 | €128,538 | +€35,553 | +38.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.