MARIUTA: 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.
MARIUTA
Largest movements
- Cash -€40,756
down €40,756 (-87.6%), from €46,551 to €5,795
mainly Net result for the year (-€96,093) and Debts after one year (-€15,917)
- Receivables after one year -€20,000
down €20,000 (-22.2%), from €90,000 to €70,000
- Tangible fixed assets -€18,795
down €18,795 (-25.3%), from €74,196 to €55,401
of which Furniture and vehicles: -€12,005
- Stocks and contracts -€10,504
down €10,504 (-12.7%), from €82,755 to €72,251
- Profit (loss) carried forward -€96,093
down €96,093 (-70.8%), from €135,664 to €39,571
- Other debts +€35,252
up €35,252 (+3085.2%), from €1,143 to €36,394
- Debts after one year -€15,917
down €15,917 (-24.7%), from €64,361 to €48,444
- Trade debts -€9,208
down €9,208 (-25.6%), from €35,924 to €26,716
- Gross operating margin -€100,319
down €100,319 (-69.1%), from €145,241 to €44,922
- Taxes -€3,109
down €3,109 (-97.6%), from €3,184 to €75
- Staff costs +€2,659
up €2,659 (+2.4%), from €109,660 to €112,319
- Financial income -€2,577
no longer reported in 2025 (was €2,577)
- Other operating charges +€1,602
up €1,602 (+110.1%), from €1,456 to €3,058
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 | €297,307 | €207,818 | -€89,489 | -30.1% |
| Fixed assets | 21/28 | €77,096 | €58,301 | -€18,795 | -24.4% |
| Tangible fixed assets | 22/27 | €74,196 | €55,401 | -€18,795 | -25.3% |
| Land and buildings | 22 | €26,425 | €23,338 | -€3,087 | -11.7% |
| Plant, machinery and equipment | 23 | €7,732 | €4,029 | -€3,703 | -47.9% |
| Furniture and vehicles | 24 | €40,039 | €28,034 | -€12,005 | -30.0% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €220,211 | €149,518 | -€70,694 | -32.1% |
| Amounts receivable after more than one year | 29 | €90,000 | €70,000 | -€20,000 | -22.2% |
| Other amounts receivable | 291 | €90,000 | €70,000 | -€20,000 | -22.2% |
| Stocks and contracts in progress | 3 | €82,755 | €72,251 | -€10,504 | -12.7% |
| Stocks | 30/36 | €82,755 | €72,251 | -€10,504 | -12.7% |
| Cash at bank and in hand | 54/58 | €46,551 | €5,795 | -€40,756 | -87.6% |
| Deferred charges and accrued income | 490/1 | €906 | €1,472 | +€566 | +62.5% |
| Total equity and liabilities | 10/49 | €297,307 | €207,818 | -€89,489 | -30.1% |
| Equity | 10/15 | €140,664 | €44,571 | -€96,093 | -68.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,664 | €39,571 | -€96,093 | -70.8% |
| Amounts payable | 17/49 | €156,643 | €163,247 | +€6,604 | +4.2% |
| Amounts payable after more than one year | 17 | €64,361 | €48,444 | -€15,917 | -24.7% |
| Financial debts | 170/4 | €64,361 | €48,444 | -€15,917 | -24.7% |
| Amounts payable within one year | 42/48 | €89,920 | €114,404 | +€24,484 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €15,764 | €14,601 | -€1,162 | -7.4% |
| Trade debts | 44 | €35,924 | €26,716 | -€9,208 | -25.6% |
| Suppliers | 440/4 | €35,924 | €26,716 | -€9,208 | -25.6% |
| Taxes, remuneration and social security | 45 | €37,090 | €36,692 | -€397 | -1.1% |
| Taxes | 450/3 | €17,077 | €7,349 | -€9,728 | -57.0% |
| Remuneration and social security | 454/9 | €20,013 | €29,344 | +€9,331 | +46.6% |
| Other amounts payable | 47/48 | €1,143 | €36,394 | +€35,252 | +3085.2% |
| Accrued charges and deferred income | 492/3 | €2,362 | €400 | -€1,962 | -83.1% |
| Remuneration, social security and pensions | 62 | €109,660 | €112,319 | +€2,659 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,851 | €18,795 | -€56 | -0.3% |
| Other operating charges | 640/8 | €1,456 | €3,058 | +€1,602 | +110.1% |
| Gross operating margin | 9900 | €145,241 | €44,922 | -€100,319 | -69.1% |
| Operating profit (loss) | 9901 | €15,274 | -€89,250 | -€104,524 | |
| Financial income | 75/76B | €2,577 | - | -€2,577 | |
| Recurring financial income | 75 | €2,577 | - | -€2,577 | |
| Financial charges | 65/66B | €6,447 | €6,768 | +€320 | +5.0% |
| Recurring financial charges | 65 | €6,447 | €6,768 | +€320 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €11,404 | -€96,018 | -€107,422 | |
| Income taxes | 67/77 | €3,184 | €75 | -€3,109 | -97.6% |
| Profit (loss) for the period | 9904 | €8,220 | -€96,093 | -€104,313 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,220 | -€96,093 | -€104,313 |
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.