MARKIES CONSULTING: 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.
MARKIES CONSULTING
Largest movements
- Receivables within one year -€57,956
down €57,956 (-40.2%), from €144,003 to €86,047
of which Trade receivables: -€54,339
- Cash +€21,963
up €21,963 (+82.9%), from €26,506 to €48,469
mainly Receivables within one year (+€57,956) and Debts after one year (+€41,268)
- Deferred charges and accrued income -€8,367
down €8,367 (-81.5%), from €10,261 to €1,894
- Tangible fixed assets -€4,701
down €4,701 (-29.7%), from €15,833 to €11,132
of which Furniture and vehicles: -€4,478
- Intangible fixed assets -€3,493
down €3,493 (-24.3%), from €14,400 to €10,907
- Trade debts -€68,223
down €68,223 (-39.5%), from €172,528 to €104,306
- Profit (loss) carried forward -€42,932
down €42,932 (-401%), from -€10,699 to -€53,631
- Debts after one year +€41,268
new in 2025: €41,268
- Current portion of long-term debt +€11,383
new in 2025: €11,383
- Other debts +€10,029
up €10,029 (+232%), from €4,322 to €14,351
- Gross operating margin -€75,146
down €75,146 (-59.2%), from €127,039 to €51,893
- Staff costs -€42,125
down €42,125 (-34.2%), from €123,213 to €81,089
- Financial charges -€2,411
down €2,411 (-33.5%), from €7,195 to €4,784
- Depreciation +€1,848
up €1,848 (+29.1%), from €6,346 to €8,194
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 | €214,276 | €161,260 | -€53,016 | -24.7% |
| Fixed assets | 21/28 | €33,506 | €24,850 | -€8,657 | -25.8% |
| Intangible fixed assets | 21 | €14,400 | €10,907 | -€3,493 | -24.3% |
| Tangible fixed assets | 22/27 | €15,833 | €11,132 | -€4,701 | -29.7% |
| Plant, machinery and equipment | 23 | €733 | €561 | -€172 | -23.4% |
| Furniture and vehicles | 24 | €14,698 | €10,220 | -€4,478 | -30.5% |
| Other tangible fixed assets | 26 | €403 | €351 | -€51 | -12.8% |
| Financial fixed assets | 28 | €3,273 | €2,810 | -€463 | -14.1% |
| Current assets | 29/58 | €180,770 | €136,410 | -€44,360 | -24.5% |
| Amounts receivable within one year | 40/41 | €144,003 | €86,047 | -€57,956 | -40.2% |
| Trade receivables | 40 | €138,374 | €84,035 | -€54,339 | -39.3% |
| Other amounts receivable | 41 | €5,629 | €2,012 | -€3,616 | -64.3% |
| Cash at bank and in hand | 54/58 | €26,506 | €48,469 | +€21,963 | +82.9% |
| Deferred charges and accrued income | 490/1 | €10,261 | €1,894 | -€8,367 | -81.5% |
| Total equity and liabilities | 10/49 | €214,276 | €161,260 | -€53,016 | -24.7% |
| Equity | 10/15 | €21,963 | -€20,969 | -€42,932 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,662 | €27,662 | = | 0.0% |
| Distributable reserves | 133 | €27,662 | €27,662 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,699 | -€53,631 | -€42,932 | -401% |
| Amounts payable | 17/49 | €192,313 | €182,229 | -€10,085 | -5.2% |
| Amounts payable after more than one year | 17 | - | €41,268 | +€41,268 | |
| Financial debts | 170/4 | - | €41,268 | +€41,268 | |
| Amounts payable within one year | 42/48 | €192,313 | €139,861 | -€52,452 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | - | €11,383 | +€11,383 | |
| Trade debts | 44 | €172,528 | €104,306 | -€68,223 | -39.5% |
| Suppliers | 440/4 | €172,528 | €104,306 | -€68,223 | -39.5% |
| Taxes, remuneration and social security | 45 | €15,463 | €9,821 | -€5,642 | -36.5% |
| Taxes | 450/3 | €4,203 | €9,821 | +€5,618 | +134% |
| Remuneration and social security | 454/9 | €11,260 | €0 | -€11,260 | -100% |
| Other amounts payable | 47/48 | €4,322 | €14,351 | +€10,029 | +232% |
| Accrued charges and deferred income | 492/3 | €0 | €1,100 | +€1,100 | |
| Remuneration, social security and pensions | 62 | €123,213 | €81,089 | -€42,125 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,346 | €8,194 | +€1,848 | +29.1% |
| Other operating charges | 640/8 | €1,100 | €750 | -€350 | -31.8% |
| Gross operating margin | 9900 | €127,039 | €51,893 | -€75,146 | -59.2% |
| Operating profit (loss) | 9901 | -€3,620 | -€38,140 | -€34,520 | -954% |
| Financial income | 75/76B | €18 | €126 | +€108 | +608% |
| Recurring financial income | 75 | €18 | €126 | +€108 | +608% |
| Financial charges | 65/66B | €7,195 | €4,784 | -€2,411 | -33.5% |
| Recurring financial charges | 65 | €7,195 | €4,784 | -€2,411 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,797 | -€42,798 | -€32,001 | -296% |
| Income taxes | 67/77 | -€98 | €133 | +€231 | |
| Profit (loss) for the period | 9904 | -€10,699 | -€42,932 | -€32,233 | -301% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,699 | -€42,932 | -€32,233 | -301% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.