MARIËN DIGITAL: 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 DIGITAL
Largest movements
- Receivables within one year -€19,205
down €19,205 (-60.2%), from €31,878 to €12,673
of which Trade receivables: -€18,652
- Cash -€15,070
down €15,070 (-26.1%), from €57,805 to €42,736
mainly Net result for the year (-€30,729) and Tax, wage and social debts (-€8,280)
- Tangible fixed assets -€5,489
down €5,489 (-42.4%), from €12,938 to €7,449
- Deferred charges and accrued income -€3,860
down €3,860 (-96.2%), from €4,013 to €153
- Profit (loss) carried forward -€30,729
down €30,729 (-43.5%), from -€70,597 to -€101,326
- Tax, wage and social debts -€8,280
down €8,280 (-97.8%), from €8,469 to €188
of which Taxes: -€5,977
- Current portion of long-term debt -€5,147
down €5,147 (-100.0%), from €5,147 to €0
- Trade debts +€3,345
up €3,345 (+192.6%), from €1,737 to €5,083
- Other debts -€3,295
down €3,295 (-2.8%), from €116,401 to €113,105
- Depreciation -€8,069
down €8,069 (-45.3%), from €17,804 to €9,735
- Gross operating margin +€3,774
up €3,774 (+14.6%), from -€25,781 to -€22,007
- Financial income +€2,474
up €2,474 (+61998.5%), from €4 to €2,478
of which Non-recurring financial income: +€2,478
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 | €106,634 | €63,011 | -€43,623 | -40.9% |
| Fixed assets | 21/28 | €12,938 | €7,449 | -€5,489 | -42.4% |
| Tangible fixed assets | 22/27 | €12,938 | €7,449 | -€5,489 | -42.4% |
| Furniture and vehicles | 24 | €12,938 | €7,449 | -€5,489 | -42.4% |
| Current assets | 29/58 | €93,696 | €55,562 | -€38,134 | -40.7% |
| Amounts receivable within one year | 40/41 | €31,878 | €12,673 | -€19,205 | -60.2% |
| Trade receivables | 40 | €31,325 | €12,673 | -€18,652 | -59.5% |
| Other amounts receivable | 41 | €553 | €0 | -€553 | -100.0% |
| Cash at bank and in hand | 54/58 | €57,805 | €42,736 | -€15,070 | -26.1% |
| Deferred charges and accrued income | 490/1 | €4,013 | €153 | -€3,860 | -96.2% |
| Total equity and liabilities | 10/49 | €106,634 | €63,011 | -€43,623 | -40.9% |
| Equity | 10/15 | -€25,423 | -€56,151 | -€30,729 | -120.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,974 | €38,974 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,533 | €1,533 | = | 0.0% |
| Distributable reserves | 133 | €37,442 | €37,442 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,597 | -€101,326 | -€30,729 | -43.5% |
| Amounts payable | 17/49 | €132,056 | €119,162 | -€12,894 | -9.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €132,056 | €118,396 | -€13,660 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €5,147 | €0 | -€5,147 | -100.0% |
| Financial debts | 43 | €303 | €20 | -€283 | -93.5% |
| Credit institutions | 430/8 | €303 | €20 | -€283 | -93.5% |
| Trade debts | 44 | €1,737 | €5,083 | +€3,345 | +192.6% |
| Suppliers | 440/4 | €1,737 | €5,083 | +€3,345 | +192.6% |
| Taxes, remuneration and social security | 45 | €8,469 | €188 | -€8,280 | -97.8% |
| Taxes | 450/3 | €6,165 | €188 | -€5,977 | -96.9% |
| Remuneration and social security | 454/9 | €2,303 | €0 | -€2,303 | -100.0% |
| Other amounts payable | 47/48 | €116,401 | €113,105 | -€3,295 | -2.8% |
| Accrued charges and deferred income | 492/3 | €0 | €766 | +€766 | |
| Non-recurring operating income | 76A | €2,682 | €258 | -€2,424 | -90.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,804 | €9,735 | -€8,069 | -45.3% |
| Other operating charges | 640/8 | €482 | €488 | +€6 | +1.3% |
| Non-recurring operating charges | 66A | €123 | €586 | +€463 | +375.7% |
| Gross operating margin | 9900 | -€25,781 | -€22,007 | +€3,774 | +14.6% |
| Operating profit (loss) | 9901 | -€44,190 | -€32,816 | +€11,375 | +25.7% |
| Financial income | 75/76B | €4 | €2,478 | +€2,474 | +61998.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Non-recurring financial income | 76B | - | €2,478 | +€2,478 | |
| Financial charges | 65/66B | €246 | €233 | -€13 | -5.2% |
| Recurring financial charges | 65 | €246 | €233 | -€13 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€44,432 | -€30,571 | +€13,861 | +31.2% |
| Income taxes | 67/77 | €168 | €158 | -€10 | -5.8% |
| Profit (loss) for the period | 9904 | -€44,600 | -€30,729 | +€13,871 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,600 | -€30,729 | +€13,871 | +31.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.