Mark & Jhony 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.
Mark & Jhony Concept
Largest movements
- Cash -€83,684
down €83,684 (-84.5%), from €98,993 to €15,310
mainly Receivables within one year (-€42,266) and Net result for the year (-€36,273)
- Receivables within one year +€42,266
up €42,266 (+79.5%), from €53,175 to €95,442
of which Trade receivables: +€41,468
- Tangible fixed assets +€6,058
up €6,058 (+361%), from €1,680 to €7,738
of which Furniture and vehicles: +€7,000
- Profit (loss) carried forward -€36,273
down €36,273 (-44.0%), from €82,489 to €46,216
- Trade debts +€7,774
up €7,774 (+320%), from €2,428 to €10,202
- Debts after one year -€3,699
down €3,699 (-83.7%), from €4,418 to €719
- Tax, wage and social debts -€1,998
down €1,998 (-96.2%), from €2,076 to €78
- Purchases and services +€123,009
up €123,009 (+23.3%), from €528,466 to €651,475
- Gross operating margin -€68,324
down €68,324, from €41,038 to -€27,286
- Turnover +€67,426
up €67,426 (+12.1%), from €556,619 to €624,045
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 | €153,849 | €118,489 | -€35,360 | -23.0% |
| Fixed assets | 21/28 | €1,680 | €7,738 | +€6,058 | +361% |
| Tangible fixed assets | 22/27 | €1,680 | €7,738 | +€6,058 | +361% |
| Plant, machinery and equipment | 23 | €942 | - | -€942 | |
| Furniture and vehicles | 24 | €737 | €7,738 | +€7,000 | +949% |
| Current assets | 29/58 | €152,169 | €110,751 | -€41,417 | -27.2% |
| Amounts receivable within one year | 40/41 | €53,175 | €95,442 | +€42,266 | +79.5% |
| Trade receivables | 40 | €44,792 | €86,260 | +€41,468 | +92.6% |
| Other amounts receivable | 41 | €8,383 | €9,181 | +€798 | +9.5% |
| Cash at bank and in hand | 54/58 | €98,993 | €15,310 | -€83,684 | -84.5% |
| Total equity and liabilities | 10/49 | €153,849 | €118,489 | -€35,360 | -23.0% |
| Equity | 10/15 | €108,039 | €71,766 | -€36,273 | -33.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | €1 | = | 0.0% |
| Issued capital | 100 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €25,549 | €25,549 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,549 | €18,549 | = | 0.0% |
| Legal reserve | 130 | €18,549 | €18,549 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,489 | €46,216 | -€36,273 | -44.0% |
| Amounts payable | 17/49 | €45,810 | €46,723 | +€913 | +2.0% |
| Amounts payable after more than one year | 17 | €4,418 | €719 | -€3,699 | -83.7% |
| Financial debts | 170/4 | €4,418 | €719 | -€3,699 | -83.7% |
| Amounts payable within one year | 42/48 | €41,392 | €46,004 | +€4,612 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €3,271 | €3,271 | = | 0.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €2,428 | €10,202 | +€7,774 | +320% |
| Suppliers | 440/4 | €2,428 | €10,202 | +€7,774 | +320% |
| Taxes, remuneration and social security | 45 | €2,076 | €78 | -€1,998 | -96.2% |
| Taxes | 450/3 | €2,076 | €78 | -€1,998 | -96.2% |
| Other amounts payable | 47/48 | €8,616 | €7,452 | -€1,164 | -13.5% |
| Turnover | 70 | €556,619 | €624,045 | +€67,426 | +12.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €528,466 | €651,475 | +€123,009 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,476 | €3,942 | +€1,466 | +59.2% |
| Other operating charges | 640/8 | €374 | €1,235 | +€861 | +230% |
| Gross operating margin | 9900 | €41,038 | -€27,286 | -€68,324 | |
| Operating profit (loss) | 9901 | €38,188 | -€32,463 | -€70,651 | |
| Financial charges | 65/66B | €2,908 | €3,810 | +€902 | +31.0% |
| Recurring financial charges | 65 | €2,908 | €3,810 | +€902 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €35,280 | -€36,273 | -€71,553 | |
| Income taxes | 67/77 | €3,633 | - | -€3,633 | |
| Profit (loss) for the period | 9904 | €31,647 | -€36,273 | -€67,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,647 | -€36,273 | -€67,920 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.