Marina Evaristo: what changed
Marina Evaristo
Largest movements
- Cash -€97,377
down €97,377 (-97.0%), from €100,365 to €2,988
mainly Other debts (-€70,370) and Net result for the year (-€13,243)
- Receivables within one year +€2,865
new in 2025: €2,865
- Deferred charges and accrued income -€2,026
down €2,026 (-28.4%), from €7,138 to €5,113
- Other debts -€70,370
down €70,370 (-93.0%), from €75,679 to €5,309
- Profit (loss) carried forward -€18,543
down €18,543 (-76.7%), from €24,191 to €5,648
- Tax, wage and social debts -€6,671
no longer reported in 2025 (was €6,671)
- Trade debts -€2,262
down €2,262 (-82.4%), from €2,744 to €482
- Gross operating margin -€34,286
down €34,286, from €23,151 to -€11,135
- Taxes -€5,200
down €5,200 (-97.5%), from €5,332 to €132
- Other operating charges +€528
new in 2025: €528
- Depreciation -€289
down €289 (-18.1%), from €1,597 to €1,309
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,786 | €11,939 | -€97,846 | -89.1% |
| Fixed assets | 21/28 | €2,283 | €974 | -€1,309 | -57.3% |
| Intangible fixed assets | 21 | €766 | €366 | -€400 | -52.2% |
| Tangible fixed assets | 22/27 | €1,516 | €608 | -€909 | -59.9% |
| Furniture and vehicles | 24 | €1,516 | €608 | -€909 | -59.9% |
| Current assets | 29/58 | €107,503 | €10,965 | -€96,538 | -89.8% |
| Amounts receivable within one year | 40/41 | - | €2,865 | +€2,865 | |
| Other amounts receivable | 41 | - | €2,865 | +€2,865 | |
| Cash at bank and in hand | 54/58 | €100,365 | €2,988 | -€97,377 | -97.0% |
| Deferred charges and accrued income | 490/1 | €7,138 | €5,113 | -€2,026 | -28.4% |
| Total equity and liabilities | 10/49 | €109,786 | €11,939 | -€97,846 | -89.1% |
| Equity | 10/15 | €24,691 | €6,148 | -€18,543 | -75.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,191 | €5,648 | -€18,543 | -76.7% |
| Amounts payable | 17/49 | €85,095 | €5,791 | -€79,304 | -93.2% |
| Amounts payable within one year | 42/48 | €85,095 | €5,791 | -€79,304 | -93.2% |
| Trade debts | 44 | €2,744 | €482 | -€2,262 | -82.4% |
| Suppliers | 440/4 | €2,744 | €482 | -€2,262 | -82.4% |
| Taxes, remuneration and social security | 45 | €6,671 | - | -€6,671 | |
| Taxes | 450/3 | €6,671 | - | -€6,671 | |
| Other amounts payable | 47/48 | €75,679 | €5,309 | -€70,370 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,597 | €1,309 | -€289 | -18.1% |
| Other operating charges | 640/8 | - | €528 | +€528 | |
| Gross operating margin | 9900 | €23,151 | -€11,135 | -€34,286 | |
| Operating profit (loss) | 9901 | €21,554 | -€12,971 | -€34,525 | |
| Financial charges | 65/66B | €212 | €140 | -€72 | -34.0% |
| Recurring financial charges | 65 | €212 | €140 | -€72 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €21,342 | -€13,111 | -€34,453 | |
| Income taxes | 67/77 | €5,332 | €132 | -€5,200 | -97.5% |
| Profit (loss) for the period | 9904 | €16,010 | -€13,243 | -€29,253 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,010 | -€13,243 | -€29,253 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.