MARICAU 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.
MARICAU CONSULTING
Largest movements
- Receivables within one year -€21,285
down €21,285 (-39.7%), from €53,603 to €32,319
of which Other amounts receivable: -€24,399
- Cash +€7,249
up €7,249 (+64.2%), from €11,299 to €18,548
mainly Net result for the year (+€27,126) and Receivables within one year (+€21,285)
- Tangible fixed assets -€1,519
down €1,519 (-3.0%), from €50,051 to €48,532
of which Land and buildings: -€1,173
- Other debts -€15,577
down €15,577 (-36.5%), from €42,703 to €27,126
- Tax, wage and social debts +€3,656
up €3,656 (+66.2%), from €5,524 to €9,180
- Debts after one year -€3,030
down €3,030 (-9.8%), from €30,934 to €27,904
- Gross operating margin -€7,783
down €7,783 (-14.1%), from €55,002 to €47,220
- Financial charges +€2,569
up €2,569 (+343%), from €749 to €3,318
- Taxes -€2,089
down €2,089 (-17.9%), from €11,682 to €9,594
- Financial income -€656
down €656 (-91.3%), from €718 to €62
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 | €116,182 | €100,741 | -€15,441 | -13.3% |
| Fixed assets | 21/28 | €50,091 | €48,572 | -€1,519 | -3.0% |
| Tangible fixed assets | 22/27 | €50,051 | €48,532 | -€1,519 | -3.0% |
| Land and buildings | 22 | €37,081 | €35,908 | -€1,173 | -3.2% |
| Furniture and vehicles | 24 | €6,328 | €5,981 | -€346 | -5.5% |
| Other tangible fixed assets | 26 | €6,642 | €6,642 | = | 0.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €66,091 | €52,169 | -€13,922 | -21.1% |
| Amounts receivable within one year | 40/41 | €53,603 | €32,319 | -€21,285 | -39.7% |
| Trade receivables | 40 | €14,712 | €17,826 | +€3,114 | +21.2% |
| Other amounts receivable | 41 | €38,891 | €14,492 | -€24,399 | -62.7% |
| Cash at bank and in hand | 54/58 | €11,299 | €18,548 | +€7,249 | +64.2% |
| Deferred charges and accrued income | 490/1 | €1,189 | €1,303 | +€114 | +9.6% |
| Total equity and liabilities | 10/49 | €116,182 | €100,741 | -€15,441 | -13.3% |
| Equity | 10/15 | €32,979 | €32,979 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,843 | €31,843 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Tax-exempt reserves | 132 | €43 | €43 | = | 0.0% |
| Distributable reserves | 133 | €31,700 | €31,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136 | €136 | = | 0.0% |
| Amounts payable | 17/49 | €83,202 | €67,761 | -€15,441 | -18.6% |
| Amounts payable after more than one year | 17 | €30,934 | €27,904 | -€3,030 | -9.8% |
| Financial debts | 170/4 | €30,934 | €27,904 | -€3,030 | -9.8% |
| Amounts payable within one year | 42/48 | €52,268 | €39,858 | -€12,411 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €3,494 | €3,030 | -€463 | -13.3% |
| Trade debts | 44 | €548 | €522 | -€26 | -4.8% |
| Suppliers | 440/4 | €548 | €522 | -€26 | -4.8% |
| Taxes, remuneration and social security | 45 | €5,524 | €9,180 | +€3,656 | +66.2% |
| Taxes | 450/3 | €5,524 | €9,180 | +€3,656 | +66.2% |
| Other amounts payable | 47/48 | €42,703 | €27,126 | -€15,577 | -36.5% |
| Non-recurring operating income | 76A | - | €9,050 | +€9,050 | |
| Remuneration, social security and pensions | 62 | €2,443 | €2,008 | -€435 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,320 | €4,114 | -€206 | -4.8% |
| Other operating charges | 640/8 | €1,023 | €1,123 | +€99 | +9.7% |
| Non-recurring operating charges | 66A | €1,800 | €0 | -€1,800 | -100% |
| Gross operating margin | 9900 | €55,002 | €47,220 | -€7,783 | -14.1% |
| Operating profit (loss) | 9901 | €45,415 | €39,975 | -€5,441 | -12.0% |
| Financial income | 75/76B | €718 | €62 | -€656 | -91.3% |
| Recurring financial income | 75 | €718 | €62 | -€656 | -91.3% |
| Financial charges | 65/66B | €749 | €3,318 | +€2,569 | +343% |
| Recurring financial charges | 65 | €749 | €3,318 | +€2,569 | +343% |
| Profit (loss) for the period before taxes | 9903 | €45,385 | €36,719 | -€8,666 | -19.1% |
| Income taxes | 67/77 | €11,682 | €9,594 | -€2,089 | -17.9% |
| Profit (loss) for the period | 9904 | €33,703 | €27,126 | -€6,577 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,703 | €27,126 | -€6,577 | -19.5% |
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 30 October 2026 via checked.be.