MARPLE: 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.
MARPLE
Largest movements
- Cash +€132,598
up €132,598 (+73.2%), from €181,153 to €313,751
mainly Contributions, distributions and other (+€524,211) and Depreciation (+€60,352)
- Intangible fixed assets +€119,297
new in 2025: €119,297
- Receivables within one year -€56,656
down €56,656 (-41.1%), from €137,858 to €81,202
of which Trade receivables: -€61,954
- Deferred charges and accrued income +€11,366
up €11,366 (+947.9%), from €1,199 to €12,565
- Tangible fixed assets +€7,206
up €7,206 (+2246.8%), from €321 to €7,527
of which Plant, machinery and equipment: +€7,527
- Contributions +€524,211
up €524,211 (+100.8%), from €519,945 to €1.0m
- Profit (loss) carried forward -€188,367
down €188,367 (-49.2%), from -€382,730 to -€571,096
- Debts after one year -€145,000
down €145,000 (-100.0%), from €145,000 to €0
- Tax, wage and social debts +€19,245
up €19,245 (+104.9%), from €18,339 to €37,584
of which Remuneration and social security: +€18,501
- Staff costs +€106,385
up €106,385 (+162.0%), from €65,679 to €172,064
- Depreciation +€59,646
up €59,646 (+8445.8%), from €706 to €60,352
- Gross operating margin -€26,923
down €26,923 (-35.6%), from €75,581 to €48,658
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.
Cash bridge derived
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 | €325,168 | €539,003 | +€213,835 | +65.8% |
| Fixed assets | 21/28 | €4,957 | €131,485 | +€126,527 | +2552.3% |
| Intangible fixed assets | 21 | - | €119,297 | +€119,297 | |
| Tangible fixed assets | 22/27 | €321 | €7,527 | +€7,206 | +2246.8% |
| Plant, machinery and equipment | 23 | - | €7,527 | +€7,527 | |
| Furniture and vehicles | 24 | €321 | €0 | -€321 | -100.0% |
| Financial fixed assets | 28 | €4,637 | €4,661 | +€24 | +0.5% |
| Current assets | 29/58 | €320,210 | €407,518 | +€87,308 | +27.3% |
| Amounts receivable within one year | 40/41 | €137,858 | €81,202 | -€56,656 | -41.1% |
| Trade receivables | 40 | €132,128 | €70,174 | -€61,954 | -46.9% |
| Other amounts receivable | 41 | €5,730 | €11,028 | +€5,298 | +92.5% |
| Cash at bank and in hand | 54/58 | €181,153 | €313,751 | +€132,598 | +73.2% |
| Deferred charges and accrued income | 490/1 | €1,199 | €12,565 | +€11,366 | +947.9% |
| Total equity and liabilities | 10/49 | €325,168 | €539,003 | +€213,835 | +65.8% |
| Equity | 10/15 | €137,216 | €473,060 | +€335,845 | +244.8% |
| Contributions | 10/11 | €519,945 | €1,044,157 | +€524,211 | +100.8% |
| Profit (loss) carried forward | 14 | -€382,730 | -€571,096 | -€188,367 | -49.2% |
| Amounts payable | 17/49 | €187,952 | €65,943 | -€122,009 | -64.9% |
| Amounts payable after more than one year | 17 | €145,000 | €0 | -€145,000 | -100.0% |
| Financial debts | 170/4 | €145,000 | €0 | -€145,000 | -100.0% |
| Amounts payable within one year | 42/48 | €37,906 | €62,355 | +€24,449 | +64.5% |
| Trade debts | 44 | €19,567 | €24,771 | +€5,204 | +26.6% |
| Suppliers | 440/4 | €19,567 | €24,771 | +€5,204 | +26.6% |
| Taxes, remuneration and social security | 45 | €18,339 | €37,584 | +€19,245 | +104.9% |
| Taxes | 450/3 | €1,241 | €1,985 | +€744 | +60.0% |
| Remuneration and social security | 454/9 | €17,098 | €35,599 | +€18,501 | +108.2% |
| Accrued charges and deferred income | 492/3 | €5,046 | €3,588 | -€1,459 | -28.9% |
| Remuneration, social security and pensions | 62 | €65,679 | €172,064 | +€106,385 | +162.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €706 | €60,352 | +€59,646 | +8445.8% |
| Other operating charges | 640/8 | €636 | €862 | +€226 | +35.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €75,581 | €48,658 | -€26,923 | -35.6% |
| Operating profit (loss) | 9901 | €8,560 | -€184,620 | -€193,179 | |
| Financial income | 75/76B | €12 | €68 | +€56 | +462.5% |
| Recurring financial income | 75 | €12 | €68 | +€56 | +462.5% |
| Financial charges | 65/66B | €3,512 | €3,755 | +€242 | +6.9% |
| Recurring financial charges | 65 | €3,512 | €3,755 | +€242 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €5,060 | -€188,307 | -€193,366 | |
| Income taxes | 67/77 | - | €60 | +€60 | |
| Profit (loss) for the period | 9904 | €5,060 | -€188,367 | -€193,426 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,060 | -€188,367 | -€193,426 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.