MARIO CONCEPT: 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.
MARIO CONCEPT
Largest movements
- Tangible fixed assets -€10,948
down €10,948 (-25.6%), from €42,843 to €31,895
of which Furniture and vehicles: -€10,022
- Receivables within one year -€6,384
down €6,384 (-43.8%), from €14,581 to €8,197
of which Other amounts receivable: -€5,214
- Cash -€2,398
down €2,398 (-5.9%), from €40,360 to €37,962
mainly Debts after one year (-€9,788) and Tax, wage and social debts (-€6,214)
- Debts after one year -€9,788
no longer reported in 2025 (was €9,788)
- Tax, wage and social debts -€6,214
down €6,214 (-65.3%), from €9,512 to €3,298
of which Taxes: -€3,714
- Profit (loss) carried forward -€1,895
down €1,895 (-2.9%), from €64,929 to €63,034
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Gross operating margin -€22,018
down €22,018 (-57.0%), from €38,616 to €16,597
- Taxes -€4,013
down €4,013, from €3,550 to -€463
- Depreciation +€1,877
up €1,877 (+13.6%), from €13,831 to €15,708
- Other operating charges +€1,002
new in 2025: €1,002
- Financial charges -€869
down €869 (-27.9%), from €3,114 to €2,245
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 | €97,972 | €78,120 | -€19,852 | -20.3% |
| Fixed assets | 21/28 | €42,954 | €31,895 | -€11,059 | -25.7% |
| Tangible fixed assets | 22/27 | €42,843 | €31,895 | -€10,948 | -25.6% |
| Plant, machinery and equipment | 23 | €11,982 | €11,055 | -€926 | -7.7% |
| Furniture and vehicles | 24 | €30,862 | €20,840 | -€10,022 | -32.5% |
| Financial fixed assets | 28 | €111 | - | -€111 | |
| Current assets | 29/58 | €55,018 | €46,225 | -€8,793 | -16.0% |
| Amounts receivable within one year | 40/41 | €14,581 | €8,197 | -€6,384 | -43.8% |
| Trade receivables | 40 | €8,007 | €6,836 | -€1,171 | -14.6% |
| Other amounts receivable | 41 | €6,574 | €1,361 | -€5,214 | -79.3% |
| Cash at bank and in hand | 54/58 | €40,360 | €37,962 | -€2,398 | -5.9% |
| Deferred charges and accrued income | 490/1 | €77 | €66 | -€11 | -14.7% |
| Total equity and liabilities | 10/49 | €97,972 | €78,120 | -€19,852 | -20.3% |
| Equity | 10/15 | €66,929 | €65,034 | -€1,895 | -2.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,929 | €63,034 | -€1,895 | -2.9% |
| Amounts payable | 17/49 | €31,044 | €13,086 | -€17,957 | -57.8% |
| Amounts payable after more than one year | 17 | €9,788 | - | -€9,788 | |
| Financial debts | 170/4 | €9,788 | - | -€9,788 | |
| Amounts payable within one year | 42/48 | €19,756 | €13,086 | -€6,669 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €10,244 | €9,788 | -€456 | -4.4% |
| Taxes, remuneration and social security | 45 | €9,512 | €3,298 | -€6,214 | -65.3% |
| Taxes | 450/3 | €7,012 | €3,298 | -€3,714 | -53.0% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,831 | €15,708 | +€1,877 | +13.6% |
| Other operating charges | 640/8 | - | €1,002 | +€1,002 | |
| Gross operating margin | 9900 | €38,616 | €16,597 | -€22,018 | -57.0% |
| Operating profit (loss) | 9901 | €24,785 | -€112 | -€24,897 | |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.3% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.3% |
| Financial charges | 65/66B | €3,114 | €2,245 | -€869 | -27.9% |
| Recurring financial charges | 65 | €3,114 | €2,245 | -€869 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €21,686 | -€2,358 | -€24,044 | |
| Income taxes | 67/77 | €3,550 | -€463 | -€4,013 | |
| Profit (loss) for the period | 9904 | €18,136 | -€1,895 | -€20,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,136 | -€1,895 | -€20,031 |
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 10 October 2026 via checked.be.