MARPOS: 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.
MARPOS
Largest movements
- Cash +€186,532
up €186,532 (+21.6%), from €862,392 to €1.0m
mainly Net result for the year (+€443,564) and Other debts (+€100,000)
- Receivables within one year +€50,668
up €50,668 (+16.6%), from €305,594 to €356,262
of which Trade receivables: +€91,399
- Other debts +€100,000
up €100,000 (+33.3%), from €300,000 to €400,000
- Trade debts +€48,564
up €48,564 (+20.7%), from €234,713 to €283,277
- Profit (loss) carried forward +€43,564
up €43,564 (+12.3%), from €354,798 to €398,362
- Tax, wage and social debts +€29,982
up €29,982 (+48.6%), from €61,682 to €91,664
of which Taxes: +€33,108
- Accrued charges and deferred income +€18,212
up €18,212 (+29.0%), from €62,741 to €80,952
- Staff costs +€41,363
up €41,363 (+13.3%), from €310,119 to €351,482
- Gross operating margin +€40,939
up €40,939 (+4.1%), from €994,877 to €1.0m
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 | €1,559,299 | €1,799,621 | +€240,322 | +15.4% |
| Fixed assets | 21/28 | €365,489 | €356,813 | -€8,676 | -2.4% |
| Tangible fixed assets | 22/27 | €365,489 | €356,813 | -€8,676 | -2.4% |
| Land and buildings | 22 | €3,375 | €2,478 | -€897 | -26.6% |
| Plant, machinery and equipment | 23 | €279,818 | €217,509 | -€62,309 | -22.3% |
| Furniture and vehicles | 24 | €82,295 | €70,794 | -€11,502 | -14.0% |
| Assets under construction and advance payments | 27 | - | €66,032 | +€66,032 | |
| Current assets | 29/58 | €1,193,810 | €1,442,808 | +€248,998 | +20.9% |
| Stocks and contracts in progress | 3 | €7,960 | €4,018 | -€3,942 | -49.5% |
| Stocks | 30/36 | €7,960 | €4,018 | -€3,942 | -49.5% |
| Amounts receivable within one year | 40/41 | €305,594 | €356,262 | +€50,668 | +16.6% |
| Trade receivables | 40 | €225,200 | €316,599 | +€91,399 | +40.6% |
| Other amounts receivable | 41 | €80,394 | €39,663 | -€40,732 | -50.7% |
| Cash at bank and in hand | 54/58 | €862,392 | €1,048,923 | +€186,532 | +21.6% |
| Deferred charges and accrued income | 490/1 | €17,865 | €33,605 | +€15,740 | +88.1% |
| Total equity and liabilities | 10/49 | €1,559,299 | €1,799,621 | +€240,322 | +15.4% |
| Equity | 10/15 | €900,163 | €943,728 | +€43,564 | +4.8% |
| Contributions | 10/11 | €495,787 | €495,787 | = | 0.0% |
| Capital | 10 | €495,787 | €495,787 | = | 0.0% |
| Issued capital | 100 | €495,787 | €495,787 | = | 0.0% |
| Reserves | 13 | €49,579 | €49,579 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,579 | €49,579 | = | 0.0% |
| Legal reserve | 130 | €49,579 | €49,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354,798 | €398,362 | +€43,564 | +12.3% |
| Amounts payable | 17/49 | €659,136 | €855,893 | +€196,757 | +29.9% |
| Amounts payable within one year | 42/48 | €596,396 | €774,941 | +€178,546 | +29.9% |
| Trade debts | 44 | €234,713 | €283,277 | +€48,564 | +20.7% |
| Suppliers | 440/4 | €234,713 | €283,277 | +€48,564 | +20.7% |
| Taxes, remuneration and social security | 45 | €61,682 | €91,664 | +€29,982 | +48.6% |
| Taxes | 450/3 | €23,935 | €57,043 | +€33,108 | +138.3% |
| Remuneration and social security | 454/9 | €37,747 | €34,621 | -€3,126 | -8.3% |
| Other amounts payable | 47/48 | €300,000 | €400,000 | +€100,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | €62,741 | €80,952 | +€18,212 | +29.0% |
| Remuneration, social security and pensions | 62 | €310,119 | €351,482 | +€41,363 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,297 | €74,708 | -€6,589 | -8.1% |
| Other operating charges | 640/8 | €9,558 | €10,185 | +€627 | +6.6% |
| Gross operating margin | 9900 | €994,877 | €1,035,816 | +€40,939 | +4.1% |
| Operating profit (loss) | 9901 | €593,904 | €599,441 | +€5,537 | +0.9% |
| Financial income | 75/76B | €136 | €362 | +€226 | +165.5% |
| Recurring financial income | 75 | €136 | €362 | +€226 | +165.5% |
| Financial charges | 65/66B | €5,523 | €3,275 | -€2,247 | -40.7% |
| Recurring financial charges | 65 | €5,523 | €3,275 | -€2,247 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €588,517 | €596,527 | +€8,010 | +1.4% |
| Income taxes | 67/77 | €150,821 | €152,963 | +€2,142 | +1.4% |
| Profit (loss) for the period | 9904 | €437,696 | €443,564 | +€5,868 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €437,696 | €443,564 | +€5,868 | +1.3% |
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 12 October 2026 via checked.be.