MARLISA: 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.
MARLISA
Largest movements
- Receivables within one year -€23,288
down €23,288 (-29.3%), from €79,417 to €56,129
of which Trade receivables: -€23,254
- Cash -€3,430
down €3,430 (-44.4%), from €7,723 to €4,293
mainly Trade debts (-€21,045) and Net result for the year (-€7,607)
- Tangible fixed assets +€2,504
up €2,504 (+298.8%), from €838 to €3,342
- Deferred charges and accrued income +€909
up €909 (+1470.2%), from €62 to €971
- Trade debts -€21,045
down €21,045 (-88.7%), from €23,722 to €2,677
- Profit (loss) carried forward -€7,607
down €7,607 (-17.2%), from €44,235 to €36,628
- Tax, wage and social debts +€2,937
up €2,937 (+20.3%), from €14,494 to €17,431
of which Taxes: +€2,908
- Other debts +€2,410
up €2,410 (+314.5%), from €766 to €3,176
- Gross operating margin -€16,614
down €16,614 (-66.5%), from €24,978 to €8,365
- Staff costs +€15,522
new in 2024: €15,522
- Taxes -€4,814
down €4,814 (-99.7%), from €4,827 to €13
- Financial income +€935
new in 2024: €935
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 | €88,040 | €64,735 | -€23,305 | -26.5% |
| Fixed assets | 21/28 | €838 | €3,342 | +€2,504 | +298.8% |
| Tangible fixed assets | 22/27 | €838 | €3,342 | +€2,504 | +298.8% |
| Furniture and vehicles | 24 | €838 | €3,342 | +€2,504 | +298.8% |
| Current assets | 29/58 | €87,202 | €61,393 | -€25,809 | -29.6% |
| Amounts receivable within one year | 40/41 | €79,417 | €56,129 | -€23,288 | -29.3% |
| Trade receivables | 40 | €73,179 | €49,924 | -€23,254 | -31.8% |
| Other amounts receivable | 41 | €6,239 | €6,205 | -€34 | -0.5% |
| Cash at bank and in hand | 54/58 | €7,723 | €4,293 | -€3,430 | -44.4% |
| Deferred charges and accrued income | 490/1 | €62 | €971 | +€909 | +1470.2% |
| Total equity and liabilities | 10/49 | €88,040 | €64,735 | -€23,305 | -26.5% |
| Equity | 10/15 | €46,735 | €39,128 | -€7,607 | -16.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,235 | €36,628 | -€7,607 | -17.2% |
| Amounts payable | 17/49 | €41,305 | €25,607 | -€15,699 | -38.0% |
| Amounts payable within one year | 42/48 | €41,305 | €25,607 | -€15,699 | -38.0% |
| Trade debts | 44 | €23,722 | €2,677 | -€21,045 | -88.7% |
| Suppliers | 440/4 | €23,722 | €2,677 | -€21,045 | -88.7% |
| Advances received on contracts in progress | 46 | €2,323 | €2,323 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,494 | €17,431 | +€2,937 | +20.3% |
| Taxes | 450/3 | €12,494 | €15,402 | +€2,908 | +23.3% |
| Remuneration and social security | 454/9 | €2,000 | €2,029 | +€29 | +1.4% |
| Other amounts payable | 47/48 | €766 | €3,176 | +€2,410 | +314.5% |
| Remuneration, social security and pensions | 62 | - | €15,522 | +€15,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €996 | +€230 | +29.9% |
| Other operating charges | 640/8 | €176 | €303 | +€127 | +72.4% |
| Gross operating margin | 9900 | €24,978 | €8,365 | -€16,614 | -66.5% |
| Operating profit (loss) | 9901 | €24,036 | -€8,457 | -€32,492 | |
| Financial income | 75/76B | - | €935 | +€935 | |
| Recurring financial income | 75 | - | €935 | +€935 | |
| Financial charges | 65/66B | €50 | €72 | +€23 | +45.7% |
| Recurring financial charges | 65 | €50 | €72 | +€23 | +45.7% |
| Profit (loss) for the period before taxes | 9903 | €23,986 | -€7,594 | -€31,580 | |
| Income taxes | 67/77 | €4,827 | €13 | -€4,814 | -99.7% |
| Profit (loss) for the period | 9904 | €19,159 | -€7,607 | -€26,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,159 | -€7,607 | -€26,766 |
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 11 October 2026 via checked.be.