MARLOT 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.
MARLOT CONSULTING
Largest movements
- Cash +€383,606
up €383,606 (+143%), from €268,788 to €652,394
mainly Net result for the year (+€302,945) and Receivables within one year (+€57,157)
- Receivables within one year -€57,157
down €57,157 (-32.9%), from €173,828 to €116,671
of which Other amounts receivable: -€53,998
- Tangible fixed assets -€52,285
down €52,285 (-86.8%), from €60,243 to €7,958
of which Land and buildings: -€49,730
- Deferred charges and accrued income -€13,202
no longer reported in 2025 (was €13,202)
- Reserves +€249,945
up €249,945 (+49.3%), from €506,807 to €756,752
of which Distributable reserves: +€249,945
- Tax, wage and social debts +€11,217
up €11,217 (+450%), from €2,491 to €13,709
of which Taxes: +€11,217
- Gross operating margin +€287,338
up €287,338 (+176%), from €162,813 to €450,151
- Taxes +€116,350
up €116,350 (+431%), from €27,012 to €143,362
- Financial charges -€63,964
down €63,964 (-99.8%), from €64,065 to €101
of which Non-recurring financial charges: -€40,000
- Financial income -€19,827
down €19,827 (-85.5%), from €23,187 to €3,360
- Depreciation -€9,818
down €9,818 (-76.5%), from €12,832 to €3,015
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 | €520,061 | €777,024 | +€256,963 | +49.4% |
| Fixed assets | 21/28 | €64,243 | €7,958 | -€56,285 | -87.6% |
| Tangible fixed assets | 22/27 | €60,243 | €7,958 | -€52,285 | -86.8% |
| Land and buildings | 22 | €52,918 | €3,189 | -€49,730 | -94.0% |
| Plant, machinery and equipment | 23 | €2,974 | €2,275 | -€698 | -23.5% |
| Furniture and vehicles | 24 | €4,351 | €2,494 | -€1,857 | -42.7% |
| Financial fixed assets | 28 | €4,000 | - | -€4,000 | |
| Current assets | 29/58 | €455,818 | €769,065 | +€313,247 | +68.7% |
| Amounts receivable within one year | 40/41 | €173,828 | €116,671 | -€57,157 | -32.9% |
| Trade receivables | 40 | €3,160 | - | -€3,160 | |
| Other amounts receivable | 41 | €170,669 | €116,671 | -€53,998 | -31.6% |
| Cash at bank and in hand | 54/58 | €268,788 | €652,394 | +€383,606 | +143% |
| Deferred charges and accrued income | 490/1 | €13,202 | - | -€13,202 | |
| Total equity and liabilities | 10/49 | €520,061 | €777,024 | +€256,963 | +49.4% |
| Equity | 10/15 | €513,007 | €762,952 | +€249,945 | +48.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €506,807 | €756,752 | +€249,945 | +49.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €506,807 | €756,752 | +€249,945 | +49.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €7,054 | €14,072 | +€7,018 | +99.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €7,054 | €14,072 | +€7,018 | +99.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €562 | €363 | -€200 | -35.5% |
| Suppliers | 440/4 | €562 | €363 | -€200 | -35.5% |
| Taxes, remuneration and social security | 45 | €2,491 | €13,709 | +€11,217 | +450% |
| Taxes | 450/3 | €2,491 | €13,709 | +€11,217 | +450% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,000 | - | -€4,000 | |
| Non-recurring operating income | 76A | €1,146 | €267,195 | +€266,049 | +23,223% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,832 | €3,015 | -€9,818 | -76.5% |
| Other operating charges | 640/8 | €8,216 | €4,089 | -€4,127 | -50.2% |
| Non-recurring operating charges | 66A | €40,149 | - | -€40,149 | |
| Gross operating margin | 9900 | €162,813 | €450,151 | +€287,338 | +176% |
| Operating profit (loss) | 9901 | €101,615 | €443,047 | +€341,432 | +336% |
| Financial income | 75/76B | €23,187 | €3,360 | -€19,827 | -85.5% |
| Recurring financial income | 75 | €23,187 | €3,360 | -€19,827 | -85.5% |
| Financial charges | 65/66B | €64,065 | €101 | -€63,964 | -99.8% |
| Recurring financial charges | 65 | €24,065 | €101 | -€23,964 | -99.6% |
| Non-recurring financial charges | 66B | €40,000 | - | -€40,000 | |
| Profit (loss) for the period before taxes | 9903 | €60,737 | €446,307 | +€385,570 | +635% |
| Income taxes | 67/77 | €27,012 | €143,362 | +€116,350 | +431% |
| Profit (loss) for the period | 9904 | €33,725 | €302,945 | +€269,219 | +798% |
| Profit (loss) for the period to be appropriated | 9905 | €33,725 | €302,945 | +€269,219 | +798% |
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 30 October 2026 via checked.be.