Marion et C°: 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.
Marion et C°
Largest movements
- Cash +€5,098
up €5,098 (+51.3%), from €9,931 to €15,029
mainly Net result for the year (+€6,172) and Depreciation (+€3,758)
- Receivables within one year +€4,627
up €4,627 (+3,043%), from €152 to €4,779
of which Trade receivables: +€4,702
- Tangible fixed assets -€3,758
down €3,758 (-1.2%), from €312,789 to €309,031
of which Plant, machinery and equipment: -€2,277
- Profit (loss) carried forward +€6,172
up €6,172 (+6.7%), from €92,097 to €98,269
- Gross operating margin +€10,530
up €10,530 (+164%), from €6,402 to €16,932
- Depreciation +€1,702
up €1,702 (+82.8%), from €2,056 to €3,758
- Financial income -€1,342
down €1,342 (-83.3%), from €1,610 to €268
- Taxes +€989
new in 2025: €989
- Other operating charges +€188
up €188 (+3.1%), from €5,988 to €6,176
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.
Derived cash bridge
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 | €336,030 | €343,110 | +€7,080 | +2.1% |
| Fixed assets | 21/28 | €312,789 | €309,031 | -€3,758 | -1.2% |
| Tangible fixed assets | 22/27 | €312,789 | €309,031 | -€3,758 | -1.2% |
| Land and buildings | 22 | €272,408 | €270,927 | -€1,481 | -0.5% |
| Plant, machinery and equipment | 23 | €40,381 | €38,104 | -€2,277 | -5.6% |
| Current assets | 29/58 | €23,241 | €34,079 | +€10,838 | +46.6% |
| Amounts receivable within one year | 40/41 | €152 | €4,779 | +€4,627 | +3,043% |
| Trade receivables | 40 | - | €4,702 | +€4,702 | |
| Other amounts receivable | 41 | €152 | €78 | -€75 | -49.0% |
| Current investments | 50/53 | €12,907 | €12,907 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,931 | €15,029 | +€5,098 | +51.3% |
| Deferred charges and accrued income | 490/1 | €251 | €1,364 | +€1,113 | +444% |
| Total equity and liabilities | 10/49 | €336,030 | €343,110 | +€7,080 | +2.1% |
| Equity | 10/15 | €193,034 | €199,207 | +€6,172 | +3.2% |
| Contributions | 10/11 | €71,000 | €71,000 | = | 0.0% |
| Capital | 10 | €71,000 | €71,000 | = | 0.0% |
| Issued capital | 100 | €71,000 | €71,000 | = | 0.0% |
| Reserves | 13 | €29,937 | €29,937 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,100 | €7,100 | = | 0.0% |
| Legal reserve | 130 | €7,100 | €7,100 | = | 0.0% |
| Distributable reserves | 133 | €22,837 | €22,837 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,097 | €98,269 | +€6,172 | +6.7% |
| Amounts payable | 17/49 | €142,995 | €143,903 | +€908 | +0.6% |
| Amounts payable within one year | 42/48 | €142,995 | €143,903 | +€908 | +0.6% |
| Trade debts | 44 | €90 | €90 | = | 0.0% |
| Suppliers | 440/4 | €90 | €90 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €908 | +€908 | |
| Taxes | 450/3 | - | €908 | +€908 | |
| Other amounts payable | 47/48 | €142,905 | €142,905 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €3,758 | +€1,702 | +82.8% |
| Other operating charges | 640/8 | €5,988 | €6,176 | +€188 | +3.1% |
| Gross operating margin | 9900 | €6,402 | €16,932 | +€10,530 | +164% |
| Operating profit (loss) | 9901 | -€1,642 | €6,998 | +€8,640 | |
| Financial income | 75/76B | €1,610 | €268 | -€1,342 | -83.3% |
| Recurring financial income | 75 | €1,610 | €268 | -€1,342 | -83.3% |
| Financial charges | 65/66B | €82 | €105 | +€24 | +29.3% |
| Recurring financial charges | 65 | €82 | €105 | +€24 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | -€113 | €7,161 | +€7,274 | |
| Income taxes | 67/77 | - | €989 | +€989 | |
| Profit (loss) for the period | 9904 | -€113 | €6,172 | +€6,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€113 | €6,172 | +€6,285 |
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 18 October 2026 via checked.be.