MARKER ADVICE: what changed
Two fiscal 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.
MARKER ADVICE
Largest movements
- Current investments +€64,197
new in 2024: €64,197
- Cash -€38,264
down €38,264 (-91.1%), from €41,984 to €3,719
mainly Current investments (-€64,197) and Tax, wage and social debts (-€3,697)
- Receivables within one year +€1,871
up €1,871 (+13.9%), from €13,473 to €15,344
of which Other amounts receivable: +€2,803
- Deferred charges and accrued income +€875
up €875 (+239.2%), from €366 to €1,240
- Reserves +€32,639
up €32,639 (+67.5%), from €48,364 to €81,003
of which Distributable reserves: +€32,639
- Tax, wage and social debts -€3,697
down €3,697 (-100.0%), from €3,697 to €0
of which Taxes: -€3,697
- Taxes +€2,118
up €2,118 (+11.3%), from €18,697 to €20,815
- Gross operating margin -€1,910
down €1,910 (-3.3%), from €58,402 to €56,492
- Depreciation -€1,027
down €1,027 (-100.0%), from €1,027 to €0
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.
Cash bridge derived
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 | €55,823 | €84,500 | +€28,678 | +51.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €55,823 | €84,500 | +€28,678 | +51.4% |
| Amounts receivable within one year | 40/41 | €13,473 | €15,344 | +€1,871 | +13.9% |
| Trade receivables | 40 | €12,076 | €11,143 | -€932 | -7.7% |
| Other amounts receivable | 41 | €1,398 | €4,201 | +€2,803 | +200.5% |
| Current investments | 50/53 | - | €64,197 | +€64,197 | |
| Cash at bank and in hand | 54/58 | €41,984 | €3,719 | -€38,264 | -91.1% |
| Deferred charges and accrued income | 490/1 | €366 | €1,240 | +€875 | +239.2% |
| Total equity and liabilities | 10/49 | €55,823 | €84,500 | +€28,678 | +51.4% |
| Equity | 10/15 | €48,964 | €81,603 | +€32,639 | +66.7% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €48,364 | €81,003 | +€32,639 | +67.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,504 | €79,143 | +€32,639 | +70.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,858 | €2,897 | -€3,961 | -57.8% |
| Amounts payable within one year | 42/48 | €6,477 | €2,897 | -€3,580 | -55.3% |
| Trade debts | 44 | €2,780 | €2,251 | -€529 | -19.0% |
| Suppliers | 440/4 | €2,780 | €2,251 | -€529 | -19.0% |
| Taxes, remuneration and social security | 45 | €3,697 | €0 | -€3,697 | -100.0% |
| Taxes | 450/3 | €3,697 | €0 | -€3,697 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €646 | +€646 | |
| Accrued charges and deferred income | 492/3 | €381 | €0 | -€381 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,027 | €0 | -€1,027 | -100.0% |
| Other operating charges | 640/8 | €1,708 | €1,642 | -€66 | -3.9% |
| Gross operating margin | 9900 | €58,402 | €56,492 | -€1,910 | -3.3% |
| Operating profit (loss) | 9901 | €55,667 | €54,851 | -€817 | -1.5% |
| Financial income | 75/76B | €1 | €58 | +€56 | +3970.4% |
| Recurring financial income | 75 | €1 | €58 | +€56 | +3970.4% |
| Financial charges | 65/66B | €1,330 | €1,454 | +€124 | +9.3% |
| Recurring financial charges | 65 | €1,330 | €1,454 | +€124 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €54,338 | €53,454 | -€884 | -1.6% |
| Income taxes | 67/77 | €18,697 | €20,815 | +€2,118 | +11.3% |
| Profit (loss) for the period | 9904 | €35,641 | €32,639 | -€3,002 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,641 | €32,639 | -€3,002 | -8.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.