Mariën Bart: what changed
Two fiscal 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.
Mariën Bart
Largest movements
- Cash +€21,901
up €21,901 (+24.3%), from €90,300 to €112,201
mainly Net result for the year (+€35,046) and Deferred charges and accrued income (+€5,000)
- Current investments +€10,125
up €10,125 (+10.1%), from €100,000 to €110,125
- Reserves +€35,046
up €35,046 (+6.0%), from €588,450 to €623,495
- Tax, wage and social debts -€6,456
down €6,456 (-65.1%), from €9,923 to €3,467
- Financial income +€30,821
up €30,821 (+57868.2%), from €53 to €30,874
- Gross operating margin +€8,797
up €8,797 (+427.1%), from €2,060 to €10,857
- Taxes +€5,916
up €5,916 (+946.8%), from €625 to €6,541
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 | €618,465 | €645,563 | +€27,098 | +4.4% |
| Fixed assets | 21/28 | €420,000 | €420,000 | = | 0.0% |
| Financial fixed assets | 28 | €420,000 | €420,000 | = | 0.0% |
| Current assets | 29/58 | €198,465 | €225,563 | +€27,098 | +13.7% |
| Amounts receivable within one year | 40/41 | €3,165 | €3,237 | +€72 | +2.3% |
| Other amounts receivable | 41 | €3,165 | €3,237 | +€72 | +2.3% |
| Current investments | 50/53 | €100,000 | €110,125 | +€10,125 | +10.1% |
| Cash at bank and in hand | 54/58 | €90,300 | €112,201 | +€21,901 | +24.3% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €618,465 | €645,563 | +€27,098 | +4.4% |
| Equity | 10/15 | €607,050 | €642,095 | +€35,046 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €588,450 | €623,495 | +€35,046 | +6.0% |
| Distributable reserves | 133 | €588,450 | €623,495 | +€35,046 | +6.0% |
| Amounts payable | 17/49 | €11,415 | €3,467 | -€7,948 | -69.6% |
| Amounts payable within one year | 42/48 | €11,415 | €3,467 | -€7,948 | -69.6% |
| Trade debts | 44 | €1,492 | - | -€1,492 | |
| Suppliers | 440/4 | €1,492 | - | -€1,492 | |
| Taxes, remuneration and social security | 45 | €9,923 | €3,467 | -€6,456 | -65.1% |
| Taxes | 450/3 | €9,923 | €3,467 | -€6,456 | -65.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €2,060 | €10,857 | +€8,797 | +427.1% |
| Operating profit (loss) | 9901 | €1,998 | €10,795 | +€8,797 | +440.3% |
| Financial income | 75/76B | €53 | €30,874 | +€30,821 | +57868.2% |
| Recurring financial income | 75 | €53 | €30,874 | +€30,821 | +57868.2% |
| Financial charges | 65/66B | €87 | €81 | -€6 | -6.7% |
| Recurring financial charges | 65 | €87 | €81 | -€6 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €1,964 | €41,587 | +€39,623 | +2017.6% |
| Income taxes | 67/77 | €625 | €6,541 | +€5,916 | +946.8% |
| Profit (loss) for the period | 9904 | €1,339 | €35,046 | +€33,707 | +2517.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,339 | €35,046 | +€33,707 | +2517.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.