MarieBernard: 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.
MarieBernard
Largest movements
- Receivables within one year -€245,687
down €245,687 (-60.0%), from €409,808 to €164,121
of which Other amounts receivable: -€257,028
- Cash +€221,018
up €221,018 (+284.1%), from €77,805 to €298,823
mainly Receivables within one year (+€245,687) and Net result for the year (+€181,753)
- Receivables after one year -€119,091
down €119,091 (-100.0%), from €119,091 to €0
- Tangible fixed assets -€25,767
down €25,767 (-4.8%), from €536,861 to €511,094
of which Land and buildings: -€26,565
- Deferred charges and accrued income -€21,730
down €21,730 (-85.7%), from €25,368 to €3,638
- Other debts -€272,821
down €272,821 (-86.5%), from €315,228 to €42,407
- Reserves +€131,395
up €131,395 (+29.2%), from €449,588 to €580,983
- Debts after one year -€50,352
down €50,352 (-17.9%), from €281,057 to €230,706
- Tax, wage and social debts +€17,019
up €17,019 (+127.8%), from €13,319 to €30,338
- Trade debts -€14,862
down €14,862 (-84.6%), from €17,566 to €2,704
- Gross operating margin +€98,513
up €98,513 (+45.1%), from €218,549 to €317,063
- Taxes +€30,637
up €30,637 (+53.7%), from €57,052 to €87,689
- Financial income -€7,822
down €7,822 (-31.9%), from €24,553 to €16,731
- Financial charges +€7,231
up €7,231 (+42.2%), from €17,135 to €24,366
- Other operating charges +€4,646
up €4,646 (+63.2%), from €7,346 to €11,992
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 | €1,168,933 | €977,676 | -€191,257 | -16.4% |
| Fixed assets | 21/28 | €536,861 | €511,094 | -€25,767 | -4.8% |
| Tangible fixed assets | 22/27 | €536,861 | €511,094 | -€25,767 | -4.8% |
| Land and buildings | 22 | €533,961 | €507,397 | -€26,565 | -5.0% |
| Furniture and vehicles | 24 | €2,899 | €3,697 | +€798 | +27.5% |
| Current assets | 29/58 | €632,073 | €466,582 | -€165,490 | -26.2% |
| Amounts receivable after more than one year | 29 | €119,091 | €0 | -€119,091 | -100.0% |
| Other amounts receivable | 291 | €119,091 | €0 | -€119,091 | -100.0% |
| Amounts receivable within one year | 40/41 | €409,808 | €164,121 | -€245,687 | -60.0% |
| Trade receivables | 40 | €0 | €11,341 | +€11,341 | |
| Other amounts receivable | 41 | €409,808 | €152,780 | -€257,028 | -62.7% |
| Cash at bank and in hand | 54/58 | €77,805 | €298,823 | +€221,018 | +284.1% |
| Deferred charges and accrued income | 490/1 | €25,368 | €3,638 | -€21,730 | -85.7% |
| Total equity and liabilities | 10/49 | €1,168,933 | €977,676 | -€191,257 | -16.4% |
| Equity | 10/15 | €489,739 | €621,133 | +€131,395 | +26.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €449,588 | €580,983 | +€131,395 | +29.2% |
| Distributable reserves | 133 | €449,588 | €580,983 | +€131,395 | +29.2% |
| Profit (loss) carried forward | 14 | €150 | €150 | = | 0.0% |
| Amounts payable | 17/49 | €679,195 | €356,543 | -€322,652 | -47.5% |
| Amounts payable after more than one year | 17 | €281,057 | €230,706 | -€50,352 | -17.9% |
| Financial debts | 170/4 | €281,057 | €230,706 | -€50,352 | -17.9% |
| Amounts payable within one year | 42/48 | €398,137 | €125,801 | -€272,336 | -68.4% |
| Current portion of amounts payable after more than one year | 42 | €52,023 | €50,352 | -€1,672 | -3.2% |
| Trade debts | 44 | €17,566 | €2,704 | -€14,862 | -84.6% |
| Suppliers | 440/4 | €17,566 | €2,704 | -€14,862 | -84.6% |
| Taxes, remuneration and social security | 45 | €13,319 | €30,338 | +€17,019 | +127.8% |
| Taxes | 450/3 | €13,319 | €30,338 | +€17,019 | +127.8% |
| Other amounts payable | 47/48 | €315,228 | €42,407 | -€272,821 | -86.5% |
| Accrued charges and deferred income | 492/3 | - | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,379 | €27,993 | -€386 | -1.4% |
| Other operating charges | 640/8 | €7,346 | €11,992 | +€4,646 | +63.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €218,549 | €317,063 | +€98,513 | +45.1% |
| Operating profit (loss) | 9901 | €182,824 | €277,078 | +€94,254 | +51.6% |
| Financial income | 75/76B | €24,553 | €16,731 | -€7,822 | -31.9% |
| Recurring financial income | 75 | €24,553 | €16,731 | -€7,822 | -31.9% |
| Financial charges | 65/66B | €17,135 | €24,366 | +€7,231 | +42.2% |
| Recurring financial charges | 65 | €17,135 | €24,366 | +€7,231 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €190,241 | €269,442 | +€79,201 | +41.6% |
| Income taxes | 67/77 | €57,052 | €87,689 | +€30,637 | +53.7% |
| Profit (loss) for the period | 9904 | €133,189 | €181,753 | +€48,564 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €133,189 | €181,753 | +€48,564 | +36.5% |
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 9 October 2026 via checked.be.