MARLON: 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.
MARLON
Largest movements
- Cash -€84,682
down €84,682 (-93.6%), from €90,515 to €5,833
mainly Net result for the year (-€50,166) and Investment in fixed assets (net) (-€21,617)
- Tangible fixed assets +€8,126
up €8,126 (+4.7%), from €172,691 to €180,817
of which Plant, machinery and equipment: +€14,886
- Stocks and contracts +€4,780
new in 2024: €4,780
- Financial fixed assets +€3,000
new in 2024: €3,000
- Profit (loss) carried forward -€50,166
down €50,166 (-77.6%), from €64,648 to €14,482
- Other debts +€18,277
up €18,277 (+2074.5%), from €881 to €19,158
- Tax, wage and social debts -€16,931
down €16,931 (-49.6%), from €34,103 to €17,173
of which Taxes: -€21,779
- Debts after one year -€12,279
down €12,279 (-13.5%), from €90,899 to €78,620
- Accrued charges and deferred income -€11,100
down €11,100 (-88.1%), from €12,600 to €1,500
- Gross operating margin -€47,993
down €47,993, from €41,044 to -€6,948
- Staff costs +€18,204
up €18,204 (+160.2%), from €11,361 to €29,565
- Taxes -€5,423
down €5,423 (-94.3%), from €5,749 to €326
- Other operating charges +€1,684
new in 2024: €1,684
- Depreciation +€1,102
up €1,102 (+11.7%), from €9,389 to €10,491
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 | €264,309 | €194,461 | -€69,849 | -26.4% |
| Fixed assets | 21/28 | €172,691 | €183,817 | +€11,126 | +6.4% |
| Tangible fixed assets | 22/27 | €172,691 | €180,817 | +€8,126 | +4.7% |
| Land and buildings | 22 | €159,724 | €154,398 | -€5,326 | -3.3% |
| Plant, machinery and equipment | 23 | €4,816 | €19,702 | +€14,886 | +309.1% |
| Furniture and vehicles | 24 | €8,151 | €6,717 | -€1,434 | -17.6% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €91,618 | €10,643 | -€80,975 | -88.4% |
| Stocks and contracts in progress | 3 | - | €4,780 | +€4,780 | |
| Stocks | 30/36 | - | €4,780 | +€4,780 | |
| Cash at bank and in hand | 54/58 | €90,515 | €5,833 | -€84,682 | -93.6% |
| Deferred charges and accrued income | 490/1 | €1,104 | €31 | -€1,073 | -97.2% |
| Total equity and liabilities | 10/49 | €264,309 | €194,461 | -€69,849 | -26.4% |
| Equity | 10/15 | €112,608 | €62,442 | -€50,166 | -44.5% |
| Contributions | 10/11 | €43,600 | €43,600 | = | 0.0% |
| Outside capital | 11 | €43,600 | €43,600 | = | 0.0% |
| Other | 1109/19 | €43,600 | €43,600 | = | 0.0% |
| Reserves | 13 | €4,360 | €4,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,360 | €4,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,360 | €4,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,648 | €14,482 | -€50,166 | -77.6% |
| Amounts payable | 17/49 | €151,702 | €132,019 | -€19,683 | -13.0% |
| Amounts payable after more than one year | 17 | €90,899 | €78,620 | -€12,279 | -13.5% |
| Financial debts | 170/4 | €90,899 | €78,620 | -€12,279 | -13.5% |
| Amounts payable within one year | 42/48 | €48,203 | €51,899 | +€3,696 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €12,151 | €12,279 | +€128 | +1.1% |
| Trade debts | 44 | €1,068 | €3,289 | +€2,222 | +208.1% |
| Suppliers | 440/4 | €1,068 | €3,289 | +€2,222 | +208.1% |
| Taxes, remuneration and social security | 45 | €34,103 | €17,173 | -€16,931 | -49.6% |
| Taxes | 450/3 | €30,198 | €8,419 | -€21,779 | -72.1% |
| Remuneration and social security | 454/9 | €3,905 | €8,754 | +€4,849 | +124.2% |
| Other amounts payable | 47/48 | €881 | €19,158 | +€18,277 | +2074.5% |
| Accrued charges and deferred income | 492/3 | €12,600 | €1,500 | -€11,100 | -88.1% |
| Non-recurring operating income | 76A | €3,781 | €5,014 | +€1,233 | +32.6% |
| Remuneration, social security and pensions | 62 | €11,361 | €29,565 | +€18,204 | +160.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,389 | €10,491 | +€1,102 | +11.7% |
| Other operating charges | 640/8 | - | €1,684 | +€1,684 | |
| Non-recurring operating charges | 66A | €6 | €18 | +€12 | +200.2% |
| Gross operating margin | 9900 | €41,044 | -€6,948 | -€47,993 | |
| Operating profit (loss) | 9901 | €20,288 | -€48,706 | -€68,994 | |
| Financial charges | 65/66B | €1,416 | €1,134 | -€282 | -19.9% |
| Recurring financial charges | 65 | €1,416 | €1,134 | -€282 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €18,872 | -€49,840 | -€68,712 | |
| Income taxes | 67/77 | €5,749 | €326 | -€5,423 | -94.3% |
| Profit (loss) for the period | 9904 | €13,123 | -€50,166 | -€63,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,123 | -€50,166 | -€63,289 |
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 3 October 2026 via checked.be.