MARIA DC: 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.
MARIA DC
Largest movements
- Cash +€51,141
up €51,141 (+55.1%), from €92,802 to €143,942
mainly Net result for the year (+€38,665) and Receivables within one year (+€12,708)
- Receivables within one year -€12,708
down €12,708 (-99.9%), from €12,724 to €16
of which Trade receivables: -€12,100
- Tangible fixed assets -€8,157
down €8,157 (-80.3%), from €10,160 to €2,003
of which Furniture and vehicles: -€7,823
- Reserves +€35,000
up €35,000 (+46.9%), from €74,679 to €109,679
- Debts after one year -€4,254
down €4,254 (-47.1%), from €9,024 to €4,770
- Profit (loss) carried forward +€2,865
up €2,865 (+35.7%), from €8,022 to €10,887
- Other debts -€2,781
down €2,781 (-35.7%), from €7,800 to €5,019
- Trade debts -€2,103
down €2,103 (-95.0%), from €2,213 to €110
- Turnover +€10,242
up €10,242 (+7.0%), from €145,425 to €155,667
- Taxes +€8,178
up €8,178 (+66.6%), from €12,277 to €20,455
- Gross operating margin +€8,066
up €8,066 (+13.3%), from €60,793 to €68,858
- Purchases and services +€2,176
up €2,176 (+2.6%), from €84,633 to €86,809
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 | €116,479 | €146,263 | +€29,784 | +25.6% |
| Fixed assets | 21/28 | €10,160 | €2,003 | -€8,157 | -80.3% |
| Tangible fixed assets | 22/27 | €10,160 | €2,003 | -€8,157 | -80.3% |
| Plant, machinery and equipment | 23 | €2,336 | €2,003 | -€334 | -14.3% |
| Furniture and vehicles | 24 | €7,823 | €0 | -€7,823 | -100.0% |
| Current assets | 29/58 | €106,320 | €144,261 | +€37,941 | +35.7% |
| Amounts receivable within one year | 40/41 | €12,724 | €16 | -€12,708 | -99.9% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100.0% |
| Other amounts receivable | 41 | €624 | €16 | -€608 | -97.5% |
| Cash at bank and in hand | 54/58 | €92,802 | €143,942 | +€51,141 | +55.1% |
| Deferred charges and accrued income | 490/1 | €794 | €303 | -€491 | -61.9% |
| Total equity and liabilities | 10/49 | €116,479 | €146,263 | +€29,784 | +25.6% |
| Equity | 10/15 | €85,701 | €123,565 | +€37,865 | +44.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,679 | €109,679 | +€35,000 | +46.9% |
| Distributable reserves | 133 | €74,679 | €109,679 | +€35,000 | +46.9% |
| Profit (loss) carried forward | 14 | €8,022 | €10,887 | +€2,865 | +35.7% |
| Amounts payable | 17/49 | €30,779 | €22,698 | -€8,081 | -26.3% |
| Amounts payable after more than one year | 17 | €9,024 | €4,770 | -€4,254 | -47.1% |
| Financial debts | 170/4 | €9,024 | €4,770 | -€4,254 | -47.1% |
| Amounts payable within one year | 42/48 | €21,755 | €17,928 | -€3,827 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €4,116 | €4,254 | +€138 | +3.3% |
| Trade debts | 44 | €2,213 | €110 | -€2,103 | -95.0% |
| Suppliers | 440/4 | €2,213 | €110 | -€2,103 | -95.0% |
| Taxes, remuneration and social security | 45 | €7,625 | €8,544 | +€919 | +12.1% |
| Taxes | 450/3 | €7,625 | €8,544 | +€919 | +12.1% |
| Other amounts payable | 47/48 | €7,800 | €5,019 | -€2,781 | -35.7% |
| Turnover | 70 | €145,425 | €155,667 | +€10,242 | +7.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €84,633 | €86,809 | +€2,176 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,160 | €8,157 | -€3 | 0.0% |
| Other operating charges | 640/8 | €1,041 | €1,202 | +€160 | +15.4% |
| Gross operating margin | 9900 | €60,793 | €68,858 | +€8,066 | +13.3% |
| Operating profit (loss) | 9901 | €51,591 | €59,499 | +€7,908 | +15.3% |
| Financial income | 75/76B | €5 | €56 | +€51 | +1026.0% |
| Recurring financial income | 75 | €5 | €56 | +€51 | +1026.0% |
| Financial charges | 65/66B | €650 | €436 | -€214 | -32.9% |
| Recurring financial charges | 65 | €650 | €436 | -€214 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €50,946 | €59,120 | +€8,173 | +16.0% |
| Income taxes | 67/77 | €12,277 | €20,455 | +€8,178 | +66.6% |
| Profit (loss) for the period | 9904 | €38,670 | €38,665 | -€5 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,670 | €38,665 | -€5 | 0.0% |
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.