MARLIEVE 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.
MARLIEVE CONSULTING
Largest movements
- Stocks and contracts -€54,146
down €54,146 (-19.1%), from €284,130 to €229,984
- Cash +€51,470
up €51,470 (+28.0%), from €183,513 to €234,983
mainly Stocks and contracts (+€54,146) and Net result for the year (+€9,626)
- Tangible fixed assets +€9,323
up €9,323 (+34.5%), from €27,045 to €36,368
of which Land and buildings: +€11,059
- Profit (loss) carried forward +€9,626
up €9,626 (+30.3%), from -€31,730 to -€22,105
- Gross operating margin +€15,650
up €15,650 (+1,508%), from €1,038 to €16,688
- Financial income +€902
up €902 (+441%), from €205 to €1,107
- Financial charges -€896
down €896 (-21.3%), from €4,210 to €3,314
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 | €504,537 | €511,340 | +€6,803 | +1.3% |
| Fixed assets | 21/28 | €27,295 | €36,618 | +€9,323 | +34.2% |
| Tangible fixed assets | 22/27 | €27,045 | €36,368 | +€9,323 | +34.5% |
| Land and buildings | 22 | €20,380 | €31,439 | +€11,059 | +54.3% |
| Furniture and vehicles | 24 | €6,665 | €4,929 | -€1,736 | -26.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €477,242 | €474,722 | -€2,520 | -0.5% |
| Stocks and contracts in progress | 3 | €284,130 | €229,984 | -€54,146 | -19.1% |
| Stocks | 30/36 | €284,130 | €229,984 | -€54,146 | -19.1% |
| Amounts receivable within one year | 40/41 | €6,650 | €6,817 | +€167 | +2.5% |
| Other amounts receivable | 41 | €6,650 | €6,817 | +€167 | +2.5% |
| Cash at bank and in hand | 54/58 | €183,513 | €234,983 | +€51,470 | +28.0% |
| Deferred charges and accrued income | 490/1 | €2,949 | €2,939 | -€10 | -0.4% |
| Total equity and liabilities | 10/49 | €504,537 | €511,340 | +€6,803 | +1.3% |
| Equity | 10/15 | €53,400 | €63,025 | +€9,626 | +18.0% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €130 | €130 | = | 0.0% |
| Distributable reserves | 133 | €130 | €130 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,730 | -€22,105 | +€9,626 | +30.3% |
| Amounts payable | 17/49 | €451,137 | €448,315 | -€2,822 | -0.6% |
| Amounts payable within one year | 42/48 | €451,137 | €448,315 | -€2,822 | -0.6% |
| Trade debts | 44 | €86 | €128 | +€42 | +49.2% |
| Suppliers | 440/4 | €86 | €128 | +€42 | +49.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €451,051 | €448,187 | -€2,865 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,929 | €3,014 | +€84 | +2.9% |
| Other operating charges | 640/8 | €1,564 | €1,677 | +€113 | +7.2% |
| Gross operating margin | 9900 | €1,038 | €16,688 | +€15,650 | +1,508% |
| Operating profit (loss) | 9901 | -€3,455 | €11,998 | +€15,453 | |
| Financial income | 75/76B | €205 | €1,107 | +€902 | +441% |
| Recurring financial income | 75 | €205 | €1,107 | +€902 | +441% |
| Financial charges | 65/66B | €4,210 | €3,314 | -€896 | -21.3% |
| Recurring financial charges | 65 | €4,210 | €3,314 | -€896 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,460 | €9,791 | +€17,251 | |
| Income taxes | 67/77 | €115 | €165 | +€50 | +43.0% |
| Profit (loss) for the period | 9904 | -€7,575 | €9,626 | +€17,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,575 | €9,626 | +€17,201 |
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 31 October 2026 via checked.be.