Marelle Consulting: 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.
Marelle Consulting
Largest movements
- Receivables within one year +€28,502
up €28,502 (+95.3%), from €29,912 to €58,414
of which Other amounts receivable: +€28,228
- Cash +€18,293
up €18,293 (+19.7%), from €93,068 to €111,361
mainly Net result for the year (+€75,006) and Depreciation (+€911)
- Deferred charges and accrued income +€6,000
up €6,000 (+22.2%), from €27,000 to €33,000
- Profit (loss) carried forward +€75,006
up €75,006 (+62.4%), from €120,246 to €195,252
- Tax, wage and social debts -€22,680
down €22,680 (-79.9%), from €28,387 to €5,707
- Gross operating margin +€12,085
up €12,085 (+13.3%), from €90,573 to €102,658
- Taxes +€3,326
up €3,326 (+17.4%), from €19,063 to €22,389
- Financial charges +€1,271
up €1,271 (+45.2%), from €2,813 to €4,084
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,270 | €203,154 | +€51,884 | +34.3% |
| Fixed assets | 21/28 | €1,291 | €380 | -€911 | -70.6% |
| Tangible fixed assets | 22/27 | €1,291 | €380 | -€911 | -70.6% |
| Furniture and vehicles | 24 | €1,291 | €380 | -€911 | -70.6% |
| Current assets | 29/58 | €149,979 | €202,775 | +€52,795 | +35.2% |
| Amounts receivable within one year | 40/41 | €29,912 | €58,414 | +€28,502 | +95.3% |
| Trade receivables | 40 | €20,139 | €20,413 | +€274 | +1.4% |
| Other amounts receivable | 41 | €9,773 | €38,001 | +€28,228 | +289% |
| Cash at bank and in hand | 54/58 | €93,068 | €111,361 | +€18,293 | +19.7% |
| Deferred charges and accrued income | 490/1 | €27,000 | €33,000 | +€6,000 | +22.2% |
| Total equity and liabilities | 10/49 | €151,270 | €203,154 | +€51,884 | +34.3% |
| Equity | 10/15 | €121,746 | €196,752 | +€75,006 | +61.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,246 | €195,252 | +€75,006 | +62.4% |
| Amounts payable | 17/49 | €29,524 | €6,402 | -€23,122 | -78.3% |
| Amounts payable within one year | 42/48 | €29,524 | €6,402 | -€23,122 | -78.3% |
| Trade debts | 44 | €1,075 | €627 | -€448 | -41.7% |
| Suppliers | 440/4 | €1,075 | €627 | -€448 | -41.7% |
| Taxes, remuneration and social security | 45 | €28,387 | €5,707 | -€22,680 | -79.9% |
| Taxes | 450/3 | €28,387 | €5,707 | -€22,680 | -79.9% |
| Other amounts payable | 47/48 | €62 | €68 | +€6 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €683 | €911 | +€228 | +33.3% |
| Other operating charges | 640/8 | €461 | €712 | +€251 | +54.4% |
| Gross operating margin | 9900 | €90,573 | €102,658 | +€12,085 | +13.3% |
| Operating profit (loss) | 9901 | €89,429 | €101,035 | +€11,606 | +13.0% |
| Financial income | 75/76B | €173 | €445 | +€272 | +157% |
| Recurring financial income | 75 | €173 | €445 | +€272 | +157% |
| Financial charges | 65/66B | €2,813 | €4,084 | +€1,271 | +45.2% |
| Recurring financial charges | 65 | €2,813 | €4,084 | +€1,271 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €86,789 | €97,396 | +€10,607 | +12.2% |
| Income taxes | 67/77 | €19,063 | €22,389 | +€3,326 | +17.4% |
| Profit (loss) for the period | 9904 | €67,726 | €75,006 | +€7,281 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,726 | €75,006 | +€7,281 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.