MARMEL BEHEER: 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.
MARMEL BEHEER
Largest movements
- Cash -€54,559
down €54,559 (-60.1%), from €90,823 to €36,264
mainly Net result for the year (-€36,722) and Receivables within one year (-€20,291)
- Receivables within one year +€20,291
up €20,291 (+30.3%), from €66,908 to €87,199
- Profit (loss) carried forward -€36,722
down €36,722 (-3.7%), from -€1.0m to -€1.0m
- Other debts +€4,003
up €4,003 (+0.4%), from €1.0m to €1.1m
- Financial charges -€12,437
down €12,437 (-25.1%), from €49,554 to €37,117
- Financial income -€1,448
down €1,448 (-37.2%), from €3,898 to €2,450
- Gross operating margin -€51
down €51 (-3.3%), from -€1,524 to -€1,575
- Purchases and services +€51
up €51 (+3.3%), from €1,524 to €1,575
- Other operating charges -€26
down €26 (-5.1%), from €505 to €480
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 | €216,095 | €181,827 | -€34,268 | -15.9% |
| Fixed assets | 21/28 | €58,364 | €58,364 | = | 0.0% |
| Financial fixed assets | 28 | €58,364 | €58,364 | = | 0.0% |
| Current assets | 29/58 | €157,731 | €123,463 | -€34,268 | -21.7% |
| Amounts receivable within one year | 40/41 | €66,908 | €87,199 | +€20,291 | +30.3% |
| Other amounts receivable | 41 | €66,908 | €87,199 | +€20,291 | +30.3% |
| Cash at bank and in hand | 54/58 | €90,823 | €36,264 | -€54,559 | -60.1% |
| Total equity and liabilities | 10/49 | €216,095 | €181,827 | -€34,268 | -15.9% |
| Equity | 10/15 | -€831,801 | -€868,523 | -€36,722 | -4.4% |
| Contributions | 10/11 | €166,113 | €166,113 | = | 0.0% |
| Reserves | 13 | €4,325 | €4,325 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,325 | €4,325 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,325 | €4,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,002,240 | -€1,038,961 | -€36,722 | -3.7% |
| Amounts payable | 17/49 | €1,047,897 | €1,050,350 | +€2,454 | +0.2% |
| Amounts payable within one year | 42/48 | €1,047,897 | €1,050,350 | +€2,454 | +0.2% |
| Trade debts | 44 | €1,549 | - | -€1,549 | |
| Suppliers | 440/4 | €1,549 | - | -€1,549 | |
| Other amounts payable | 47/48 | €1,046,347 | €1,050,350 | +€4,003 | +0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,524 | €1,575 | +€51 | +3.3% |
| Other operating charges | 640/8 | €505 | €480 | -€26 | -5.1% |
| Gross operating margin | 9900 | -€1,524 | -€1,575 | -€51 | -3.3% |
| Operating profit (loss) | 9901 | -€2,029 | -€2,055 | -€25 | -1.2% |
| Financial income | 75/76B | €3,898 | €2,450 | -€1,448 | -37.2% |
| Recurring financial income | 75 | €3,898 | €2,450 | -€1,448 | -37.2% |
| Financial charges | 65/66B | €49,554 | €37,117 | -€12,437 | -25.1% |
| Recurring financial charges | 65 | €49,554 | €37,117 | -€12,437 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€47,686 | -€36,722 | +€10,964 | +23.0% |
| Profit (loss) for the period | 9904 | -€47,686 | -€36,722 | +€10,964 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,686 | -€36,722 | +€10,964 | +23.0% |
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 24 October 2026 via checked.be.