MARILU: 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.
MARILU
Largest movements
- Receivables within one year +€11,552
up €11,552 (+28.4%), from €40,654 to €52,206
- Cash +€7,505
up €7,505 (+61.8%), from €12,144 to €19,649
mainly Net result for the year (+€17,730) and Depreciation (+€3,736)
- Current investments +€5,012
up €5,012 (+12.8%), from €39,138 to €44,150
- Deferred charges and accrued income -€2,352
down €2,352 (-61.6%), from €3,816 to €1,464
- Profit (loss) carried forward +€17,730
up €17,730 (+38.9%), from €45,557 to €63,288
- Debts after one year +€3,000
up €3,000 (+300.0%), from €1,000 to €4,000
- Gross operating margin -€7,976
down €7,976 (-23.4%), from €34,019 to €26,042
- Taxes -€7,550
no longer reported in 2024 (was €7,550)
- Other operating charges +€5,310
up €5,310 (+104.9%), from €5,062 to €10,372
- Depreciation -€3,027
down €3,027 (-44.8%), from €6,763 to €3,736
- Financial income +€1,571
up €1,571 (+37.2%), from €4,224 to €5,795
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 | €186,960 | €209,941 | +€22,982 | +12.3% |
| Fixed assets | 21/28 | €91,208 | €92,472 | +€1,264 | +1.4% |
| Tangible fixed assets | 22/27 | €91,208 | €92,472 | +€1,264 | +1.4% |
| Land and buildings | 22 | €91,208 | €92,472 | +€1,264 | +1.4% |
| Current assets | 29/58 | €95,752 | €117,469 | +€21,717 | +22.7% |
| Amounts receivable within one year | 40/41 | €40,654 | €52,206 | +€11,552 | +28.4% |
| Other amounts receivable | 41 | €40,654 | €52,206 | +€11,552 | +28.4% |
| Current investments | 50/53 | €39,138 | €44,150 | +€5,012 | +12.8% |
| Cash at bank and in hand | 54/58 | €12,144 | €19,649 | +€7,505 | +61.8% |
| Deferred charges and accrued income | 490/1 | €3,816 | €1,464 | -€2,352 | -61.6% |
| Total equity and liabilities | 10/49 | €186,960 | €209,941 | +€22,982 | +12.3% |
| Equity | 10/15 | €151,745 | €169,475 | +€17,730 | +11.7% |
| Contributions | 10/11 | €31,500 | €31,500 | = | 0.0% |
| Reserves | 13 | €74,688 | €74,688 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,150 | €3,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,150 | €3,150 | = | 0.0% |
| Distributable reserves | 133 | €71,538 | €71,538 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,557 | €63,288 | +€17,730 | +38.9% |
| Amounts payable | 17/49 | €35,215 | €40,466 | +€5,252 | +14.9% |
| Amounts payable after more than one year | 17 | €1,000 | €4,000 | +€3,000 | +300.0% |
| Other amounts payable | 178/9 | €1,000 | €4,000 | +€3,000 | +300.0% |
| Amounts payable within one year | 42/48 | €34,215 | €36,466 | +€2,252 | +6.6% |
| Trade debts | 44 | €8,927 | €10,929 | +€2,002 | +22.4% |
| Suppliers | 440/4 | €8,927 | €10,929 | +€2,002 | +22.4% |
| Taxes, remuneration and social security | 45 | €25,287 | €25,537 | +€250 | +1.0% |
| Taxes | 450/3 | €25,287 | €25,537 | +€250 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,763 | €3,736 | -€3,027 | -44.8% |
| Other operating charges | 640/8 | €5,062 | €10,372 | +€5,310 | +104.9% |
| Gross operating margin | 9900 | €34,019 | €26,042 | -€7,976 | -23.4% |
| Operating profit (loss) | 9901 | €22,194 | €11,935 | -€10,259 | -46.2% |
| Financial income | 75/76B | €4,224 | €5,795 | +€1,571 | +37.2% |
| Recurring financial income | 75 | €4,224 | €5,795 | +€1,571 | +37.2% |
| Financial charges | 65/66B | €50 | - | -€50 | |
| Recurring financial charges | 65 | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | €26,369 | €17,730 | -€8,638 | -32.8% |
| Income taxes | 67/77 | €7,550 | - | -€7,550 | |
| Profit (loss) for the period | 9904 | €18,819 | €17,730 | -€1,088 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,819 | €17,730 | -€1,088 | -5.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.