MARILYN OPTICAL: 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.
MARILYN OPTICAL
Largest movements
- Receivables within one year +€73,606
up €73,606 (+64.2%), from €114,591 to €188,197
of which Other amounts receivable: +€90,271
- Cash -€71,035
down €71,035 (-73.1%), from €97,230 to €26,195
mainly Receivables within one year (-€73,606) and Trade debts (-€24,933)
- Tangible fixed assets +€6,922
up €6,922 (+64.8%), from €10,679 to €17,601
of which Plant, machinery and equipment: +€5,668
- Trade debts -€24,933
down €24,933 (-83.3%), from €29,938 to €5,005
- Advances received +€21,071
new in 2025: €21,071
- Profit (loss) carried forward +€11,076
up €11,076 (+108%), from €10,230 to €21,307
- Tax, wage and social debts +€3,709
up €3,709 (+3.3%), from €112,333 to €116,042
of which Remuneration and social security: +€7,112
- Gross operating margin -€96,970
down €96,970 (-21.5%), from €450,964 to €353,994
- Taxes -€25,534
down €25,534 (-72.9%), from €35,009 to €9,475
- Staff costs -€15,685
down €15,685 (-4.6%), from €343,542 to €327,857
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.
Derived cash bridge
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 | €222,500 | €233,424 | +€10,923 | +4.9% |
| Fixed assets | 21/28 | €10,679 | €17,601 | +€6,922 | +64.8% |
| Tangible fixed assets | 22/27 | €10,679 | €17,601 | +€6,922 | +64.8% |
| Plant, machinery and equipment | 23 | - | €5,668 | +€5,668 | |
| Furniture and vehicles | 24 | €10,679 | €11,933 | +€1,254 | +11.7% |
| Current assets | 29/58 | €211,821 | €215,823 | +€4,001 | +1.9% |
| Amounts receivable within one year | 40/41 | €114,591 | €188,197 | +€73,606 | +64.2% |
| Trade receivables | 40 | €62,491 | €45,826 | -€16,665 | -26.7% |
| Other amounts receivable | 41 | €52,100 | €142,371 | +€90,271 | +173% |
| Cash at bank and in hand | 54/58 | €97,230 | €26,195 | -€71,035 | -73.1% |
| Deferred charges and accrued income | 490/1 | - | €1,431 | +€1,431 | |
| Total equity and liabilities | 10/49 | €222,500 | €233,424 | +€10,923 | +4.9% |
| Equity | 10/15 | €80,230 | €91,307 | +€11,076 | +13.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,000 | €68,000 | = | 0.0% |
| Distributable reserves | 133 | €68,000 | €68,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,230 | €21,307 | +€11,076 | +108% |
| Amounts payable | 17/49 | €142,270 | €142,117 | -€153 | -0.1% |
| Amounts payable within one year | 42/48 | €142,270 | €142,117 | -€153 | -0.1% |
| Trade debts | 44 | €29,938 | €5,005 | -€24,933 | -83.3% |
| Suppliers | 440/4 | €29,938 | €5,005 | -€24,933 | -83.3% |
| Advances received on contracts in progress | 46 | - | €21,071 | +€21,071 | |
| Taxes, remuneration and social security | 45 | €112,333 | €116,042 | +€3,709 | +3.3% |
| Taxes | 450/3 | €44,757 | €41,354 | -€3,403 | -7.6% |
| Remuneration and social security | 454/9 | €67,576 | €74,688 | +€7,112 | +10.5% |
| Remuneration, social security and pensions | 62 | €343,542 | €327,857 | -€15,685 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,181 | €4,892 | +€1,711 | +53.8% |
| Other operating charges | 640/8 | €857 | €988 | +€131 | +15.3% |
| Gross operating margin | 9900 | €450,964 | €353,994 | -€96,970 | -21.5% |
| Operating profit (loss) | 9901 | €103,384 | €20,256 | -€83,128 | -80.4% |
| Financial income | 75/76B | €118 | €420 | +€301 | +255% |
| Recurring financial income | 75 | €118 | €420 | +€301 | +255% |
| Financial charges | 65/66B | €105 | €125 | +€20 | +18.7% |
| Recurring financial charges | 65 | €105 | €125 | +€20 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €103,398 | €20,551 | -€82,846 | -80.1% |
| Income taxes | 67/77 | €35,009 | €9,475 | -€25,534 | -72.9% |
| Profit (loss) for the period | 9904 | €68,389 | €11,076 | -€57,313 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,389 | €11,076 | -€57,313 | -83.8% |
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 17 October 2026 via checked.be.