MARIUS & Co 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.
MARIUS & Co CONCEPT
Largest movements
- Receivables within one year -€10,233
down €10,233 (-42.3%), from €24,200 to €13,967
- Cash -€2,687
down €2,687 (-89.1%), from €3,017 to €330
mainly Trade debts (-€10,240) and Tax, wage and social debts (-€9,150)
- Tangible fixed assets -€1,274
no longer reported in 2025 (was €1,274)
- Trade debts -€10,240
down €10,240 (-38.1%), from €26,906 to €16,666
- Tax, wage and social debts -€9,150
no longer reported in 2025 (was €9,150)
of which Remuneration and social security: -€6,000
- Profit (loss) carried forward +€4,277
up €4,277 (+1.1%), from -€405,288 to -€401,011
- Other debts +€1,140
up €1,140 (+0.3%), from €397,658 to €398,798
- Gross operating margin +€2,782
up €2,782 (+47.9%), from €5,805 to €8,587
- Depreciation -€493
no longer reported in 2025 (was €493)
- Financial charges -€243
down €243 (-6.0%), from €4,066 to €3,823
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 | €38,791 | €24,597 | -€14,194 | -36.6% |
| Fixed assets | 21/28 | €11,574 | €10,300 | -€1,274 | -11.0% |
| Tangible fixed assets | 22/27 | €1,274 | - | -€1,274 | |
| Furniture and vehicles | 24 | €1,274 | - | -€1,274 | |
| Financial fixed assets | 28 | €10,300 | €10,300 | = | 0.0% |
| Current assets | 29/58 | €27,217 | €14,297 | -€12,920 | -47.5% |
| Amounts receivable within one year | 40/41 | €24,200 | €13,967 | -€10,233 | -42.3% |
| Trade receivables | 40 | €24,200 | €13,967 | -€10,233 | -42.3% |
| Cash at bank and in hand | 54/58 | €3,017 | €330 | -€2,687 | -89.1% |
| Total equity and liabilities | 10/49 | €38,791 | €24,597 | -€14,194 | -36.6% |
| Equity | 10/15 | -€398,913 | -€394,636 | +€4,277 | +1.1% |
| Contributions | 10/11 | €6,375 | €6,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€405,288 | -€401,011 | +€4,277 | +1.1% |
| Amounts payable | 17/49 | €437,704 | €419,233 | -€18,471 | -4.2% |
| Amounts payable within one year | 42/48 | €433,714 | €415,464 | -€18,250 | -4.2% |
| Trade debts | 44 | €26,906 | €16,666 | -€10,240 | -38.1% |
| Suppliers | 440/4 | €26,906 | €16,666 | -€10,240 | -38.1% |
| Taxes, remuneration and social security | 45 | €9,150 | - | -€9,150 | |
| Taxes | 450/3 | €3,150 | - | -€3,150 | |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €397,658 | €398,798 | +€1,140 | +0.3% |
| Accrued charges and deferred income | 492/3 | €3,990 | €3,769 | -€221 | -5.5% |
| Non-recurring operating income | 76A | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €493 | - | -€493 | |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Gross operating margin | 9900 | €5,805 | €8,587 | +€2,782 | +47.9% |
| Operating profit (loss) | 9901 | €4,840 | €8,100 | +€3,260 | +67.4% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €4,066 | €3,823 | -€243 | -6.0% |
| Recurring financial charges | 65 | €4,066 | €3,823 | -€243 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €798 | €4,277 | +€3,479 | +436% |
| Profit (loss) for the period | 9904 | €798 | €4,277 | +€3,479 | +436% |
| Profit (loss) for the period to be appropriated | 9905 | €798 | €4,277 | +€3,479 | +436% |
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.