MARIANI ARNAUD: what changed
What changed
MARIANI ARNAUD
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€135,675
2024 · €134,662+€1,013
Equity
€7,500
2024 · €288,320-€280,820
Cash
€25,543
2024 · €69,643-€44,099
Balance sheet total
€877,620
2024 · €934,122-€56,503
Largest movements
Assets
- Cash -€44,099
down €44,099 (-63.3%), from €69,643 to €25,543
mainly Contributions, distributions and other (-€416,496) and Debts after one year (-€81,809)
Equity and liabilities
- Other debts +€301,473
up €301,473 (+261%), from €115,327 to €416,801
- Profit (loss) carried forward -€280,820
no longer reported in 2025 (was €280,820)
- Debts after one year -€81,809
down €81,809 (-18.3%), from €447,537 to €365,728
Income statement
- Gross operating margin +€3,970
up €3,970 (+3.3%), from €119,651 to €123,621
- Financial income -€1,814
down €1,814 (-3.2%), from €57,336 to €55,521
- Taxes +€1,794
up €1,794 (+6.4%), from €27,828 to €29,622
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€134,662
Gross operating margin
+€3,970
Depreciation
-€206
Other operating charges
-€267
Financial income
-€1,814
Financial charges
+€1,125
Taxes
-€1,794
Result 2025
€135,675
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€451,119
Investment
-€646
Financing
-€494,572
Cash 2024
€69,643
From operations (derived)
+€451,119
Net result for the year
+€135,675
Depreciation
+€3,507
Receivables within one year
+€3,566
Deferred charges and accrued income
+€5,977
Trade debts
+€921
Other debts
+€301,473
Investment (derived)
-€646
Investment in fixed assets (net)
-€646
Financing
-€494,572
Debts after one year
-€81,809
Current portion of long-term debt
+€3,733
Contributions, distributions and other
-€416,496
Cash 2025
€25,543
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €934,122 | €877,620 | -€56,503 | -6.0% |
| Fixed assets | 21/28 | €822,657 | €819,797 | -€2,861 | -0.3% |
| Tangible fixed assets | 22/27 | €6,001 | €3,141 | -€2,861 | -47.7% |
| Furniture and vehicles | 24 | €6,001 | €3,141 | -€2,861 | -47.7% |
| Financial fixed assets | 28 | €816,656 | €816,656 | = | 0.0% |
| Current assets | 29/58 | €111,465 | €57,823 | -€53,642 | -48.1% |
| Amounts receivable within one year | 40/41 | €6,269 | €2,704 | -€3,566 | -56.9% |
| Other amounts receivable | 41 | €6,269 | €2,704 | -€3,566 | -56.9% |
| Cash at bank and in hand | 54/58 | €69,643 | €25,543 | -€44,099 | -63.3% |
| Deferred charges and accrued income | 490/1 | €35,553 | €29,576 | -€5,977 | -16.8% |
| Total equity and liabilities | 10/49 | €934,122 | €877,620 | -€56,503 | -6.0% |
| Equity | 10/15 | €288,320 | €7,500 | -€280,820 | -97.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €280,820 | - | -€280,820 | |
| Amounts payable | 17/49 | €645,802 | €870,120 | +€224,318 | +34.7% |
| Amounts payable after more than one year | 17 | €447,537 | €365,728 | -€81,809 | -18.3% |
| Financial debts | 170/4 | €447,537 | €365,728 | -€81,809 | -18.3% |
| Amounts payable within one year | 42/48 | €198,265 | €504,392 | +€306,127 | +154% |
| Current portion of amounts payable after more than one year | 42 | €80,608 | €84,341 | +€3,733 | +4.6% |
| Trade debts | 44 | €2,330 | €3,250 | +€921 | +39.5% |
| Suppliers | 440/4 | €2,330 | €3,250 | +€921 | +39.5% |
| Other amounts payable | 47/48 | €115,327 | €416,801 | +€301,473 | +261% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,300 | €3,507 | +€206 | +6.3% |
| Other operating charges | 640/8 | €2,216 | €2,483 | +€267 | +12.0% |
| Gross operating margin | 9900 | €119,651 | €123,621 | +€3,970 | +3.3% |
| Operating profit (loss) | 9901 | €114,134 | €117,631 | +€3,497 | +3.1% |
| Financial income | 75/76B | €57,336 | €55,521 | -€1,814 | -3.2% |
| Recurring financial income | 75 | €57,336 | €55,521 | -€1,814 | -3.2% |
| Financial charges | 65/66B | €8,981 | €7,855 | -€1,125 | -12.5% |
| Recurring financial charges | 65 | €8,981 | €7,855 | -€1,125 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €162,490 | €165,297 | +€2,808 | +1.7% |
| Income taxes | 67/77 | €27,828 | €29,622 | +€1,794 | +6.4% |
| Profit (loss) for the period | 9904 | €134,662 | €135,675 | +€1,013 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €134,662 | €135,675 | +€1,013 | +0.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.