MARIART DESIGN: 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.
MARIART DESIGN
Largest movements
- Cash +€14,440
up €14,440 (+1,355%), from €1,066 to €15,506
mainly Accrued charges and deferred income (+€13,030) and Receivables within one year (+€3,249)
- Receivables within one year -€3,249
down €3,249 (-39.3%), from €8,269 to €5,020
of which Trade receivables: -€4,570
- Stocks and contracts -€585
no longer reported in 2025 (was €585)
- Accrued charges and deferred income +€13,030
new in 2025: €13,030
- Profit (loss) carried forward -€2,468
down €2,468 (-27.9%), from €8,829 to €6,362
- Gross operating margin -€2,321
down €2,321, from €553 to -€1,768
- Other operating charges +€463
new in 2025: €463
- Taxes -€201
down €201, from €198 to -€2
- Financial charges +€150
up €150 (+168%), from €89 to €239
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
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 | €9,920 | €20,526 | +€10,606 | +107% |
| Current assets | 29/58 | €9,920 | €20,526 | +€10,606 | +107% |
| Stocks and contracts in progress | 3 | €585 | - | -€585 | |
| Stocks | 30/36 | €585 | - | -€585 | |
| Amounts receivable within one year | 40/41 | €8,269 | €5,020 | -€3,249 | -39.3% |
| Trade receivables | 40 | €6,598 | €2,027 | -€4,570 | -69.3% |
| Other amounts receivable | 41 | €1,671 | €2,993 | +€1,321 | +79.1% |
| Cash at bank and in hand | 54/58 | €1,066 | €15,506 | +€14,440 | +1,355% |
| Total equity and liabilities | 10/49 | €9,920 | €20,526 | +€10,606 | +107% |
| Equity | 10/15 | €8,929 | €6,462 | -€2,468 | -27.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,829 | €6,362 | -€2,468 | -27.9% |
| Amounts payable | 17/49 | €990 | €14,064 | +€13,074 | +1,320% |
| Amounts payable within one year | 42/48 | €990 | €1,034 | +€44 | +4.4% |
| Trade debts | 44 | €60 | €34 | -€26 | -43.2% |
| Suppliers | 440/4 | €60 | €34 | -€26 | -43.2% |
| Taxes, remuneration and social security | 45 | €931 | €1,000 | +€69 | +7.5% |
| Taxes | 450/3 | €931 | €1,000 | +€69 | +7.5% |
| Accrued charges and deferred income | 492/3 | - | €13,030 | +€13,030 | |
| Other operating charges | 640/8 | - | €463 | +€463 | |
| Gross operating margin | 9900 | €553 | -€1,768 | -€2,321 | |
| Operating profit (loss) | 9901 | €553 | -€2,231 | -€2,784 | |
| Financial charges | 65/66B | €89 | €239 | +€150 | +168% |
| Recurring financial charges | 65 | €89 | €239 | +€150 | +168% |
| Profit (loss) for the period before taxes | 9903 | €464 | -€2,470 | -€2,934 | |
| Income taxes | 67/77 | €198 | -€2 | -€201 | |
| Profit (loss) for the period | 9904 | €266 | -€2,468 | -€2,734 | |
| Profit (loss) for the period to be appropriated | 9905 | €266 | -€2,468 | -€2,734 |
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 24 October 2026 via checked.be.