Marple & Moon: 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.
Marple & Moon
Largest movements
- Receivables within one year -€35,454
down €35,454 (-44.7%), from €79,283 to €43,829
of which Trade receivables: -€64,067
- Cash -€3,093
down €3,093 (-38.2%), from €8,086 to €4,994
mainly Advances received (-€48,428) and Contributions, distributions and other (-€31,543)
- Advances received -€48,428
no longer reported in 2025 (was €48,428)
- Other debts +€31,543
new in 2025: €31,543
- Trade debts -€16,874
no longer reported in 2025 (was €16,874)
- Tax, wage and social debts -€6,173
down €6,173 (-45.0%), from €13,723 to €7,551
of which Taxes: -€5,549
- Current portion of long-term debt +€4,691
new in 2025: €4,691
- Gross operating margin +€40,855
up €40,855, from -€1,874 to €38,981
- Taxes +€9,314
up €9,314 (+1,433%), from €650 to €9,964
- Other operating charges -€3,825
no longer reported in 2025 (was €3,825)
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 | €87,772 | €49,334 | -€38,438 | -43.8% |
| Fixed assets | 21/28 | €322 | - | -€322 | |
| Tangible fixed assets | 22/27 | €322 | - | -€322 | |
| Furniture and vehicles | 24 | €322 | - | -€322 | |
| Current assets | 29/58 | €87,450 | €49,334 | -€38,116 | -43.6% |
| Amounts receivable within one year | 40/41 | €79,283 | €43,829 | -€35,454 | -44.7% |
| Trade receivables | 40 | €78,800 | €14,733 | -€64,067 | -81.3% |
| Other amounts receivable | 41 | €483 | €29,096 | +€28,613 | +5,925% |
| Cash at bank and in hand | 54/58 | €8,086 | €4,994 | -€3,093 | -38.2% |
| Deferred charges and accrued income | 490/1 | €81 | €511 | +€431 | +534% |
| Total equity and liabilities | 10/49 | €87,772 | €49,334 | -€38,438 | -43.8% |
| Equity | 10/15 | €8,746 | €5,550 | -€3,197 | -36.5% |
| Contributions | 10/11 | €3,690 | €3,690 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,197 | - | -€3,197 | |
| Amounts payable | 17/49 | €79,025 | €43,784 | -€35,241 | -44.6% |
| Amounts payable within one year | 42/48 | €79,025 | €43,784 | -€35,241 | -44.6% |
| Current portion of amounts payable after more than one year | 42 | - | €4,691 | +€4,691 | |
| Trade debts | 44 | €16,874 | - | -€16,874 | |
| Suppliers | 440/4 | €16,874 | - | -€16,874 | |
| Advances received on contracts in progress | 46 | €48,428 | - | -€48,428 | |
| Taxes, remuneration and social security | 45 | €13,723 | €7,551 | -€6,173 | -45.0% |
| Taxes | 450/3 | €11,011 | €5,463 | -€5,549 | -50.4% |
| Remuneration and social security | 454/9 | €2,712 | €2,088 | -€624 | -23.0% |
| Other amounts payable | 47/48 | - | €31,543 | +€31,543 | |
| Non-recurring operating income | 76A | - | €798 | +€798 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €322 | -€206 | -39.0% |
| Other operating charges | 640/8 | €3,825 | - | -€3,825 | |
| Gross operating margin | 9900 | -€1,874 | €38,981 | +€40,855 | |
| Operating profit (loss) | 9901 | -€6,227 | €38,659 | +€44,886 | |
| Financial income | 75/76B | €15 | €2 | -€13 | -87.6% |
| Recurring financial income | 75 | €15 | €2 | -€13 | -87.6% |
| Financial charges | 65/66B | €265 | €352 | +€87 | +33.0% |
| Recurring financial charges | 65 | €265 | €352 | +€87 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,476 | €38,309 | +€44,786 | |
| Income taxes | 67/77 | €650 | €9,964 | +€9,314 | +1,433% |
| Profit (loss) for the period | 9904 | -€7,126 | €28,346 | +€35,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,126 | €28,346 | +€35,472 |
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 16 October 2026 via checked.be.