Marinus Consulting: 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.
Marinus Consulting
Largest movements
- Receivables within one year -€56,994
down €56,994 (-82.3%), from €69,282 to €12,288
of which Other amounts receivable: -€58,391
- Cash -€33,288
down €33,288 (-49.3%), from €67,583 to €34,295
mainly Contributions, distributions and other (-€121,394) and Trade debts (-€3,468)
- Tangible fixed assets -€1,695
down €1,695 (-31.3%), from €5,419 to €3,723
of which Plant, machinery and equipment: -€1,192
- Reserves -€94,148
down €94,148 (-77.6%), from €121,394 to €27,246
- Tax, wage and social debts +€5,729
up €5,729 (+36.5%), from €15,678 to €21,407
- Trade debts -€3,468
down €3,468 (-75.3%), from €4,604 to €1,136
- Gross operating margin -€5,050
down €5,050 (-10.0%), from €50,682 to €45,632
- Taxes +€3,246
up €3,246 (+31.8%), from €10,217 to €13,463
- Staff costs +€2,496
new in 2025: €2,496
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.
Cash bridge derived
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 | €142,968 | €50,991 | -€91,977 | -64.3% |
| Fixed assets | 21/28 | €5,419 | €3,723 | -€1,695 | -31.3% |
| Tangible fixed assets | 22/27 | €5,419 | €3,723 | -€1,695 | -31.3% |
| Plant, machinery and equipment | 23 | €3,363 | €2,172 | -€1,192 | -35.4% |
| Furniture and vehicles | 24 | €2,055 | €1,552 | -€503 | -24.5% |
| Current assets | 29/58 | €137,549 | €47,268 | -€90,282 | -65.6% |
| Amounts receivable within one year | 40/41 | €69,282 | €12,288 | -€56,994 | -82.3% |
| Trade receivables | 40 | €10,799 | €12,197 | +€1,397 | +12.9% |
| Other amounts receivable | 41 | €58,482 | €91 | -€58,391 | -99.8% |
| Cash at bank and in hand | 54/58 | €67,583 | €34,295 | -€33,288 | -49.3% |
| Deferred charges and accrued income | 490/1 | €684 | €684 | = | 0.0% |
| Total equity and liabilities | 10/49 | €142,968 | €50,991 | -€91,977 | -64.3% |
| Equity | 10/15 | €121,514 | €27,366 | -€94,148 | -77.5% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €121,394 | €27,246 | -€94,148 | -77.6% |
| Distributable reserves | 133 | €121,394 | €27,246 | -€94,148 | -77.6% |
| Profit (loss) carried forward | 14 | - | €0 | +€0 | |
| Amounts payable | 17/49 | €21,454 | €23,625 | +€2,171 | +10.1% |
| Amounts payable within one year | 42/48 | €21,141 | €23,312 | +€2,171 | +10.3% |
| Trade debts | 44 | €4,604 | €1,136 | -€3,468 | -75.3% |
| Suppliers | 440/4 | €4,604 | €1,136 | -€3,468 | -75.3% |
| Taxes, remuneration and social security | 45 | €15,678 | €21,407 | +€5,729 | +36.5% |
| Taxes | 450/3 | €15,678 | €21,407 | +€5,729 | +36.5% |
| Other amounts payable | 47/48 | €859 | €769 | -€90 | -10.5% |
| Accrued charges and deferred income | 492/3 | €313 | €313 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €2,496 | +€2,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,595 | €1,695 | +€100 | +6.3% |
| Other operating charges | 640/8 | €230 | €722 | +€492 | +213.5% |
| Gross operating margin | 9900 | €50,682 | €45,632 | -€5,050 | -10.0% |
| Operating profit (loss) | 9901 | €48,857 | €40,719 | -€8,138 | -16.7% |
| Financial income | 75/76B | €11 | €67 | +€56 | +503.2% |
| Recurring financial income | 75 | €11 | €67 | +€56 | +503.2% |
| Financial charges | 65/66B | €130 | €76 | -€53 | -41.1% |
| Recurring financial charges | 65 | €130 | €76 | -€53 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €48,738 | €40,709 | -€8,029 | -16.5% |
| Income taxes | 67/77 | €10,217 | €13,463 | +€3,246 | +31.8% |
| Profit (loss) for the period | 9904 | €38,521 | €27,246 | -€11,275 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,521 | €27,246 | -€11,275 | -29.3% |
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 12 October 2026 via checked.be.