Marien-construct: 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.
Marien-construct
Largest movements
- Cash +€3,942
up €3,942 (+222.9%), from €1,768 to €5,710
mainly Tax, wage and social debts (+€14,594) and Depreciation (+€3,509)
- Tangible fixed assets -€1,757
down €1,757 (-28.3%), from €6,216 to €4,459
of which Furniture and vehicles: -€1,334
- Receivables within one year -€1,385
down €1,385 (-3.9%), from €35,835 to €34,450
of which Trade receivables: -€809
- Tax, wage and social debts +€14,594
up €14,594 (+1226.2%), from €1,190 to €15,785
of which Remuneration and social security: +€11,600
- Other debts -€7,764
down €7,764 (-49.9%), from €15,551 to €7,787
- Trade debts -€6,624
down €6,624 (-99.1%), from €6,682 to €59
- Profit (loss) carried forward +€1,784
up €1,784 (+1.7%), from €103,300 to €105,083
- Gross operating margin +€11,340
up €11,340, from -€3,233 to €8,107
- Taxes +€1,934
up €1,934 (+85.9%), from €2,251 to €4,185
- Depreciation -€1,504
down €1,504 (-30.0%), from €5,013 to €3,509
- Other operating charges -€1,329
down €1,329 (-65.5%), from €2,028 to €699
- Financial charges +€287
up €287 (+315.0%), from €91 to €378
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,783 | €136,773 | +€1,990 | +1.5% |
| Fixed assets | 21/28 | €6,216 | €4,459 | -€1,757 | -28.3% |
| Tangible fixed assets | 22/27 | €6,216 | €4,459 | -€1,757 | -28.3% |
| Plant, machinery and equipment | 23 | €1,004 | €581 | -€423 | -42.1% |
| Furniture and vehicles | 24 | €5,212 | €3,878 | -€1,334 | -25.6% |
| Current assets | 29/58 | €128,567 | €132,314 | +€3,747 | +2.9% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €35,835 | €34,450 | -€1,385 | -3.9% |
| Trade receivables | 40 | €32,083 | €31,274 | -€809 | -2.5% |
| Other amounts receivable | 41 | €3,752 | €3,176 | -€575 | -15.3% |
| Cash at bank and in hand | 54/58 | €1,768 | €5,710 | +€3,942 | +222.9% |
| Deferred charges and accrued income | 490/1 | €964 | €2,154 | +€1,190 | +123.5% |
| Total equity and liabilities | 10/49 | €134,783 | €136,773 | +€1,990 | +1.5% |
| Equity | 10/15 | €111,360 | €113,143 | +€1,784 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,300 | €105,083 | +€1,784 | +1.7% |
| Amounts payable | 17/49 | €23,423 | €23,630 | +€206 | +0.9% |
| Amounts payable within one year | 42/48 | €23,423 | €23,630 | +€206 | +0.9% |
| Trade debts | 44 | €6,682 | €59 | -€6,624 | -99.1% |
| Suppliers | 440/4 | €6,682 | €59 | -€6,624 | -99.1% |
| Taxes, remuneration and social security | 45 | €1,190 | €15,785 | +€14,594 | +1226.2% |
| Taxes | 450/3 | €1,190 | €4,185 | +€2,994 | +251.6% |
| Remuneration and social security | 454/9 | - | €11,600 | +€11,600 | |
| Other amounts payable | 47/48 | €15,551 | €7,787 | -€7,764 | -49.9% |
| Non-recurring operating income | 76A | - | €8,905 | +€8,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,013 | €3,509 | -€1,504 | -30.0% |
| Other operating charges | 640/8 | €2,028 | €699 | -€1,329 | -65.5% |
| Gross operating margin | 9900 | -€3,233 | €8,107 | +€11,340 | |
| Operating profit (loss) | 9901 | -€10,274 | €3,899 | +€14,173 | |
| Financial income | 75/76B | €2,457 | €2,447 | -€10 | -0.4% |
| Recurring financial income | 75 | €2,457 | €2,447 | -€10 | -0.4% |
| Financial charges | 65/66B | €91 | €378 | +€287 | +315.0% |
| Recurring financial charges | 65 | €91 | €378 | +€287 | +315.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,908 | €5,968 | +€13,876 | |
| Income taxes | 67/77 | €2,251 | €4,185 | +€1,934 | +85.9% |
| Profit (loss) for the period | 9904 | -€10,159 | €1,784 | +€11,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,159 | €1,784 | +€11,942 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.