MARIMAR: 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.
MARIMAR
Largest movements
- Financial fixed assets +€160,107
up €160,107 (+9319.4%), from €1,718 to €161,825
- Cash +€114,826
new in 2024: €114,826
mainly Other debts (+€139,076) and Trade debts (+€55,933)
- Receivables within one year -€33,126
down €33,126 (-25.6%), from €129,220 to €96,093
of which Trade receivables: -€74,481
- Tangible fixed assets +€17,881
up €17,881 (+102.2%), from €17,489 to €35,370
of which Plant, machinery and equipment: +€19,837
- Other debts +€139,076
up €139,076 (+1100.1%), from €12,642 to €151,718
- Trade debts +€55,933
up €55,933 (+255.4%), from €21,902 to €77,835
- Profit (loss) carried forward +€24,733
up €24,733 (+2592.2%), from €954 to €25,688
- Accrued charges and deferred income +€22,136
up €22,136 (+101.0%), from €21,911 to €44,047
- Reserves +€20,000
up €20,000 (+500.0%), from €4,000 to €24,000
- Staff costs +€6,821
up €6,821 (+5.1%), from €132,797 to €139,618
- Gross operating margin -€6,487
down €6,487 (-3.0%), from €219,518 to €213,031
- Depreciation +€5,110
up €5,110 (+128.6%), from €3,975 to €9,086
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 | €162,203 | €423,907 | +€261,704 | +161.3% |
| Fixed assets | 21/28 | €19,207 | €197,195 | +€177,988 | +926.7% |
| Tangible fixed assets | 22/27 | €17,489 | €35,370 | +€17,881 | +102.2% |
| Plant, machinery and equipment | 23 | €1,204 | €21,041 | +€19,837 | +1647.5% |
| Furniture and vehicles | 24 | €16,285 | €14,329 | -€1,956 | -12.0% |
| Financial fixed assets | 28 | €1,718 | €161,825 | +€160,107 | +9319.4% |
| Current assets | 29/58 | €142,995 | €226,712 | +€83,716 | +58.5% |
| Stocks and contracts in progress | 3 | €8,256 | €9,502 | +€1,246 | +15.1% |
| Stocks | 30/36 | €8,256 | €9,502 | +€1,246 | +15.1% |
| Amounts receivable within one year | 40/41 | €129,220 | €96,093 | -€33,126 | -25.6% |
| Trade receivables | 40 | €107,294 | €32,813 | -€74,481 | -69.4% |
| Other amounts receivable | 41 | €21,926 | €63,280 | +€41,355 | +188.6% |
| Cash at bank and in hand | 54/58 | - | €114,826 | +€114,826 | |
| Deferred charges and accrued income | 490/1 | €5,519 | €6,290 | +€771 | +14.0% |
| Total equity and liabilities | 10/49 | €162,203 | €423,907 | +€261,704 | +161.3% |
| Equity | 10/15 | €60,730 | €105,464 | +€44,733 | +73.7% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €4,000 | €24,000 | +€20,000 | +500.0% |
| Distributable reserves | 133 | €4,000 | €24,000 | +€20,000 | +500.0% |
| Profit (loss) carried forward | 14 | €954 | €25,688 | +€24,733 | +2592.2% |
| Amounts payable | 17/49 | €101,473 | €318,443 | +€216,971 | +213.8% |
| Amounts payable within one year | 42/48 | €79,561 | €274,396 | +€194,835 | +244.9% |
| Current portion of amounts payable after more than one year | 42 | €2,356 | - | -€2,356 | |
| Financial debts | 43 | €8,012 | - | -€8,012 | |
| Credit institutions | 430/8 | €8,012 | - | -€8,012 | |
| Trade debts | 44 | €21,902 | €77,835 | +€55,933 | +255.4% |
| Suppliers | 440/4 | €21,902 | €77,835 | +€55,933 | +255.4% |
| Advances received on contracts in progress | 46 | €562 | - | -€562 | |
| Taxes, remuneration and social security | 45 | €34,086 | €44,843 | +€10,757 | +31.6% |
| Taxes | 450/3 | €30,261 | €37,580 | +€7,319 | +24.2% |
| Remuneration and social security | 454/9 | €3,825 | €7,263 | +€3,438 | +89.9% |
| Other amounts payable | 47/48 | €12,642 | €151,718 | +€139,076 | +1100.1% |
| Accrued charges and deferred income | 492/3 | €21,911 | €44,047 | +€22,136 | +101.0% |
| Remuneration, social security and pensions | 62 | €132,797 | €139,618 | +€6,821 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,975 | €9,086 | +€5,110 | +128.6% |
| Other operating charges | 640/8 | €1,014 | €2,021 | +€1,007 | +99.4% |
| Gross operating margin | 9900 | €219,518 | €213,031 | -€6,487 | -3.0% |
| Operating profit (loss) | 9901 | €81,733 | €62,306 | -€19,427 | -23.8% |
| Financial income | 75/76B | €1,307 | €2,502 | +€1,195 | +91.5% |
| Recurring financial income | 75 | €1,307 | €2,502 | +€1,195 | +91.5% |
| Financial charges | 65/66B | €1,496 | €453 | -€1,043 | -69.7% |
| Recurring financial charges | 65 | €1,496 | €453 | -€1,043 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €81,543 | €64,355 | -€17,188 | -21.1% |
| Income taxes | 67/77 | €16,688 | €17,904 | +€1,215 | +7.3% |
| Profit (loss) for the period | 9904 | €64,855 | €46,451 | -€18,404 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,855 | €46,451 | -€18,404 | -28.4% |
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 6 October 2026 via checked.be.