Marelson Consult: 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.
Marelson Consult
Largest movements
- Receivables within one year -€23,060
down €23,060 (-42.5%), from €54,255 to €31,194
of which Other amounts receivable: -€14,127
- Cash -€10,527
down €10,527 (-69.8%), from €15,089 to €4,562
mainly Contributions, distributions and other (-€25,000) and Investment in fixed assets (net) (-€7,139)
- Profit (loss) carried forward -€28,798
down €28,798 (-82.3%), from €35,000 to €6,202
- Trade debts -€5,394
down €5,394 (-80.4%), from €6,713 to €1,319
- Other debts +€4,905
up €4,905 (+22.5%), from €21,756 to €26,662
- Tax, wage and social debts -€4,726
down €4,726 (-32.9%), from €14,355 to €9,629
of which Taxes: -€5,416
- Gross operating margin -€55,970
down €55,970 (-89.9%), from €62,264 to €6,294
- Taxes -€11,718
down €11,718 (-89.5%), from €13,087 to €1,368
- Other operating charges -€1,224
down €1,224 (-64.7%), from €1,892 to €668
- Financial charges -€1,144
down €1,144 (-70.0%), from €1,634 to €490
- Depreciation +€946
up €946 (+14.3%), from €6,620 to €7,566
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 | €86,325 | €52,311 | -€34,013 | -39.4% |
| Fixed assets | 21/28 | €16,981 | €16,555 | -€426 | -2.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €15,481 | €15,055 | -€426 | -2.8% |
| Furniture and vehicles | 24 | €2,205 | €6,034 | +€3,829 | +173.6% |
| Other tangible fixed assets | 26 | €13,276 | €9,020 | -€4,255 | -32.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €69,344 | €35,757 | -€33,587 | -48.4% |
| Amounts receivable within one year | 40/41 | €54,255 | €31,194 | -€23,060 | -42.5% |
| Trade receivables | 40 | €8,933 | €0 | -€8,933 | -100.0% |
| Other amounts receivable | 41 | €45,322 | €31,194 | -€14,127 | -31.2% |
| Cash at bank and in hand | 54/58 | €15,089 | €4,562 | -€10,527 | -69.8% |
| Total equity and liabilities | 10/49 | €86,325 | €52,311 | -€34,013 | -39.4% |
| Equity | 10/15 | €43,500 | €14,702 | -€28,798 | -66.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,000 | €6,202 | -€28,798 | -82.3% |
| Amounts payable | 17/49 | €42,825 | €37,610 | -€5,215 | -12.2% |
| Amounts payable within one year | 42/48 | €42,825 | €37,610 | -€5,215 | -12.2% |
| Trade debts | 44 | €6,713 | €1,319 | -€5,394 | -80.4% |
| Suppliers | 440/4 | €6,713 | €1,319 | -€5,394 | -80.4% |
| Taxes, remuneration and social security | 45 | €14,355 | €9,629 | -€4,726 | -32.9% |
| Taxes | 450/3 | €14,203 | €8,787 | -€5,416 | -38.1% |
| Remuneration and social security | 454/9 | €152 | €842 | +€690 | +453.9% |
| Other amounts payable | 47/48 | €21,756 | €26,662 | +€4,905 | +22.5% |
| Non-recurring operating income | 76A | €10,945 | - | -€10,945 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,620 | €7,566 | +€946 | +14.3% |
| Other operating charges | 640/8 | €1,892 | €668 | -€1,224 | -64.7% |
| Gross operating margin | 9900 | €62,264 | €6,294 | -€55,970 | -89.9% |
| Operating profit (loss) | 9901 | €53,752 | -€1,940 | -€55,692 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,634 | €490 | -€1,144 | -70.0% |
| Recurring financial charges | 65 | €1,634 | €490 | -€1,144 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €52,118 | -€2,430 | -€54,548 | |
| Income taxes | 67/77 | €13,087 | €1,368 | -€11,718 | -89.5% |
| Profit (loss) for the period | 9904 | €39,031 | -€3,798 | -€42,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,031 | -€3,798 | -€42,830 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.