MARK & EVA PLACEMENT: 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.
MARK & EVA PLACEMENT
Largest movements
- Receivables within one year +€271,774
up €271,774 (+117%), from €232,266 to €504,040
of which Trade receivables: +€223,500
- Tangible fixed assets -€20,204
down €20,204 (-65.8%), from €30,704 to €10,500
of which Furniture and vehicles: -€20,766
- Trade debts +€266,761
up €266,761 (+125%), from €212,667 to €479,428
- Other debts -€25,000
no longer reported in 2024 (was €25,000)
- Tax, wage and social debts +€14,019
up €14,019 (+297%), from €4,714 to €18,733
of which Remuneration and social security: +€14,692
- Gross operating margin -€26,954
down €26,954 (-61.8%), from €43,589 to €16,635
- Other operating charges -€2,517
down €2,517 (-55.4%), from €4,544 to €2,027
- Depreciation +€1,027
up €1,027 (+5.1%), from €19,949 to €20,977
- Financial income +€863
up €863 (+14.4%), from €5,980 to €6,843
- Taxes -€673
down €673 (-14.3%), from €4,714 to €4,041
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,617 | €536,754 | +€252,137 | +88.6% |
| Fixed assets | 21/28 | €30,704 | €10,500 | -€20,204 | -65.8% |
| Tangible fixed assets | 22/27 | €30,704 | €10,500 | -€20,204 | -65.8% |
| Plant, machinery and equipment | 23 | - | €561 | +€561 | |
| Furniture and vehicles | 24 | €30,704 | €9,939 | -€20,766 | -67.6% |
| Current assets | 29/58 | €253,913 | €526,254 | +€272,341 | +107% |
| Amounts receivable within one year | 40/41 | €232,266 | €504,040 | +€271,774 | +117% |
| Trade receivables | 40 | €128,049 | €351,549 | +€223,500 | +175% |
| Other amounts receivable | 41 | €104,217 | €152,491 | +€48,274 | +46.3% |
| Cash at bank and in hand | 54/58 | €20,613 | €20,639 | +€26 | +0.1% |
| Deferred charges and accrued income | 490/1 | €1,034 | €1,575 | +€541 | +52.3% |
| Total equity and liabilities | 10/49 | €284,617 | €536,754 | +€252,137 | +88.6% |
| Equity | 10/15 | €42,236 | €38,593 | -€3,642 | -8.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,236 | €37,593 | -€3,642 | -8.8% |
| Amounts payable | 17/49 | €242,381 | €498,160 | +€255,780 | +106% |
| Amounts payable within one year | 42/48 | €242,381 | €498,160 | +€255,780 | +106% |
| Trade debts | 44 | €212,667 | €479,428 | +€266,761 | +125% |
| Suppliers | 440/4 | €212,667 | €479,428 | +€266,761 | +125% |
| Taxes, remuneration and social security | 45 | €4,714 | €18,733 | +€14,019 | +297% |
| Taxes | 450/3 | €4,714 | €4,041 | -€673 | -14.3% |
| Remuneration and social security | 454/9 | - | €14,692 | +€14,692 | |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,949 | €20,977 | +€1,027 | +5.1% |
| Other operating charges | 640/8 | €4,544 | €2,027 | -€2,517 | -55.4% |
| Gross operating margin | 9900 | €43,589 | €16,635 | -€26,954 | -61.8% |
| Operating profit (loss) | 9901 | €19,096 | -€6,369 | -€25,465 | |
| Financial income | 75/76B | €5,980 | €6,843 | +€863 | +14.4% |
| Recurring financial income | 75 | €5,980 | €6,843 | +€863 | +14.4% |
| Financial charges | 65/66B | €49 | €75 | +€27 | +55.0% |
| Recurring financial charges | 65 | €49 | €75 | +€27 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €25,027 | €398 | -€24,629 | -98.4% |
| Income taxes | 67/77 | €4,714 | €4,041 | -€673 | -14.3% |
| Profit (loss) for the period | 9904 | €20,313 | -€3,642 | -€23,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,313 | -€3,642 | -€23,956 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.