MARIE KLOPFERT: 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.
MARIE KLOPFERT
Largest movements
- Cash +€180,614
up €180,614 (+62.1%), from €290,965 to €471,579
mainly Other debts (+€230,000) and Net result for the year (+€161,299)
- Receivables within one year -€15,834
down €15,834 (-95.2%), from €16,633 to €799
of which Other amounts receivable: -€13,331
- Other debts +€230,000
new in 2026: €230,000
- Profit (loss) carried forward -€229,999
down €229,999 (-97.6%), from €235,624 to €5,625
- Reserves +€161,298
up €161,298 (+60.3%), from €267,520 to €428,818
- Tax, wage and social debts +€10,908
up €10,908 (+33.5%), from €32,524 to €43,432
- Gross operating margin +€97,235
up €97,235 (+70.2%), from €138,536 to €235,771
- Taxes +€31,348
up €31,348 (+66.0%), from €47,524 to €78,872
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €562,547 | €731,600 | +€169,054 | +30.1% |
| Fixed assets | 21/28 | €43,478 | €42,146 | -€1,332 | -3.1% |
| Tangible fixed assets | 22/27 | €43,478 | €42,146 | -€1,332 | -3.1% |
| Land and buildings | 22 | €43,478 | €42,146 | -€1,332 | -3.1% |
| Current assets | 29/58 | €519,068 | €689,454 | +€170,386 | +32.8% |
| Amounts receivable after more than one year | 29 | €211,059 | €216,589 | +€5,530 | +2.6% |
| Other amounts receivable | 291 | €211,059 | €216,589 | +€5,530 | +2.6% |
| Amounts receivable within one year | 40/41 | €16,633 | €799 | -€15,834 | -95.2% |
| Trade receivables | 40 | €2,503 | - | -€2,503 | |
| Other amounts receivable | 41 | €14,130 | €799 | -€13,331 | -94.3% |
| Cash at bank and in hand | 54/58 | €290,965 | €471,579 | +€180,614 | +62.1% |
| Deferred charges and accrued income | 490/1 | €411 | €486 | +€76 | +18.4% |
| Total equity and liabilities | 10/49 | €562,547 | €731,600 | +€169,054 | +30.1% |
| Equity | 10/15 | €521,744 | €453,043 | -€68,701 | -13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €267,520 | €428,818 | +€161,298 | +60.3% |
| Distributable reserves | 133 | €267,520 | €428,818 | +€161,298 | +60.3% |
| Profit (loss) carried forward | 14 | €235,624 | €5,625 | -€229,999 | -97.6% |
| Amounts payable | 17/49 | €40,803 | €278,557 | +€237,755 | +583% |
| Amounts payable within one year | 42/48 | €40,803 | €278,557 | +€237,755 | +583% |
| Current portion of amounts payable after more than one year | 42 | €4,799 | €5,056 | +€257 | +5.4% |
| Trade debts | 44 | €3,480 | €70 | -€3,410 | -98.0% |
| Suppliers | 440/4 | €3,480 | €70 | -€3,410 | -98.0% |
| Taxes, remuneration and social security | 45 | €32,524 | €43,432 | +€10,908 | +33.5% |
| Taxes | 450/3 | €32,524 | €43,432 | +€10,908 | +33.5% |
| Other amounts payable | 47/48 | - | €230,000 | +€230,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,332 | €1,332 | = | 0.0% |
| Other operating charges | 640/8 | €766 | €790 | +€24 | +3.2% |
| Gross operating margin | 9900 | €138,536 | €235,771 | +€97,235 | +70.2% |
| Operating profit (loss) | 9901 | €136,439 | €233,649 | +€97,210 | +71.2% |
| Financial income | 75/76B | €6,774 | €7,263 | +€489 | +7.2% |
| Recurring financial income | 75 | €6,774 | €7,263 | +€489 | +7.2% |
| Financial charges | 65/66B | €527 | €741 | +€214 | +40.6% |
| Recurring financial charges | 65 | €527 | €741 | +€214 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | €142,686 | €240,171 | +€97,485 | +68.3% |
| Income taxes | 67/77 | €47,524 | €78,872 | +€31,348 | +66.0% |
| Profit (loss) for the period | 9904 | €95,162 | €161,299 | +€66,137 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,162 | €161,299 | +€66,137 | +69.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.