MARINEARA: 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.
MARINEARA
Largest movements
- Cash +€17,071
up €17,071 (+41.0%), from €41,611 to €58,682
mainly Net result for the year (+€29,779) and Trade debts (+€5,262)
- Stocks and contracts +€12,485
up €12,485 (+2935.6%), from €425 to €12,910
- Receivables within one year +€3,759
up €3,759 (+262.4%), from €1,432 to €5,192
of which Trade receivables: +€2,271
- Tangible fixed assets +€2,621
up €2,621 (+75.5%), from €3,472 to €6,093
- Profit (loss) carried forward +€29,779
up €29,779 (+136.6%), from €21,806 to €51,585
- Trade debts +€5,262
up €5,262 (+60.0%), from €8,766 to €14,028
- Tax, wage and social debts +€895
up €895 (+22.7%), from €3,935 to €4,830
- Turnover +€240,410
up €240,410 (+72.3%), from €332,638 to €573,047
- Purchases and services +€216,832
up €216,832 (+70.2%), from €308,932 to €525,764
- Gross operating margin +€23,578
up €23,578 (+99.5%), from €23,706 to €47,284
- Taxes +€13,159
new in 2024: €13,159
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 | €50,541 | €86,477 | +€35,936 | +71.1% |
| Fixed assets | 21/28 | €7,072 | €9,693 | +€2,621 | +37.1% |
| Tangible fixed assets | 22/27 | €3,472 | €6,093 | +€2,621 | +75.5% |
| Plant, machinery and equipment | 23 | €3,472 | €6,093 | +€2,621 | +75.5% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €43,469 | €76,784 | +€33,315 | +76.6% |
| Stocks and contracts in progress | 3 | €425 | €12,910 | +€12,485 | +2935.6% |
| Stocks | 30/36 | €425 | €12,910 | +€12,485 | +2935.6% |
| Amounts receivable within one year | 40/41 | €1,432 | €5,192 | +€3,759 | +262.4% |
| Trade receivables | 40 | €1,154 | €3,424 | +€2,271 | +196.8% |
| Other amounts receivable | 41 | €279 | €1,767 | +€1,489 | +533.8% |
| Cash at bank and in hand | 54/58 | €41,611 | €58,682 | +€17,071 | +41.0% |
| Total equity and liabilities | 10/49 | €50,541 | €86,477 | +€35,936 | +71.1% |
| Equity | 10/15 | €31,806 | €61,585 | +€29,779 | +93.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,806 | €51,585 | +€29,779 | +136.6% |
| Amounts payable | 17/49 | €18,735 | €24,892 | +€6,157 | +32.9% |
| Amounts payable within one year | 42/48 | €18,735 | €24,892 | +€6,157 | +32.9% |
| Trade debts | 44 | €8,766 | €14,028 | +€5,262 | +60.0% |
| Suppliers | 440/4 | €8,766 | €14,028 | +€5,262 | +60.0% |
| Taxes, remuneration and social security | 45 | €3,935 | €4,830 | +€895 | +22.7% |
| Taxes | 450/3 | €3,935 | €4,830 | +€895 | +22.7% |
| Other amounts payable | 47/48 | €6,034 | €6,034 | = | 0.0% |
| Turnover | 70 | €332,638 | €573,047 | +€240,410 | +72.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €308,932 | €525,764 | +€216,832 | +70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,528 | €2,329 | +€802 | +52.5% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €23,706 | €47,284 | +€23,578 | +99.5% |
| Operating profit (loss) | 9901 | €22,178 | €44,836 | +€22,658 | +102.2% |
| Financial income | 75/76B | - | €161 | +€161 | |
| Recurring financial income | 75 | - | €161 | +€161 | |
| Financial charges | 65/66B | €372 | €2,059 | +€1,687 | +453.4% |
| Recurring financial charges | 65 | €372 | €1,009 | +€636 | +171.0% |
| Non-recurring financial charges | 66B | - | €1,050 | +€1,050 | |
| Profit (loss) for the period before taxes | 9903 | €21,806 | €42,938 | +€21,133 | +96.9% |
| Income taxes | 67/77 | - | €13,159 | +€13,159 | |
| Profit (loss) for the period | 9904 | €21,806 | €29,779 | +€7,974 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,806 | €29,779 | +€7,974 | +36.6% |
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 7 October 2026 via checked.be.