MARQUANT: 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.
MARQUANT
Largest movements
- Cash -€55,306
down €55,306 (-74.9%), from €73,850 to €18,544
mainly Net result for the year (-€29,200) and Debts after one year (-€21,136)
- Receivables within one year +€5,474
up €5,474 (+8.8%), from €62,540 to €68,013
of which Other amounts receivable: +€11,933
- Tangible fixed assets -€2,182
down €2,182 (-61.2%), from €3,564 to €1,382
- Profit (loss) carried forward -€29,200
down €29,200 (-28.8%), from -€101,344 to -€130,543
- Debts after one year -€21,136
down €21,136 (-44.2%), from €47,838 to €26,702
- Trade debts -€1,684
down €1,684 (-81.0%), from €2,079 to €395
- Gross operating margin +€15,043
up €15,043 (+40.1%), from -€37,545 to -€22,502
- Depreciation -€2,203
down €2,203 (-50.2%), from €4,385 to €2,182
- Other operating charges -€1,094
down €1,094 (-60.6%), from €1,804 to €710
- Financial charges +€798
up €798 (+29.1%), from €2,740 to €3,538
- Taxes -€477
down €477 (-64.1%), from €745 to €267
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,312 | €98,872 | -€52,440 | -34.7% |
| Fixed assets | 21/28 | €13,703 | €11,521 | -€2,182 | -15.9% |
| Tangible fixed assets | 22/27 | €3,564 | €1,382 | -€2,182 | -61.2% |
| Furniture and vehicles | 24 | €3,564 | €1,382 | -€2,182 | -61.2% |
| Financial fixed assets | 28 | €10,139 | €10,139 | = | 0.0% |
| Current assets | 29/58 | €137,608 | €87,351 | -€50,258 | -36.5% |
| Amounts receivable within one year | 40/41 | €62,540 | €68,013 | +€5,474 | +8.8% |
| Trade receivables | 40 | €6,459 | €0 | -€6,459 | -100.0% |
| Other amounts receivable | 41 | €56,081 | €68,013 | +€11,933 | +21.3% |
| Cash at bank and in hand | 54/58 | €73,850 | €18,544 | -€55,306 | -74.9% |
| Deferred charges and accrued income | 490/1 | €1,219 | €793 | -€426 | -34.9% |
| Total equity and liabilities | 10/49 | €151,312 | €98,872 | -€52,440 | -34.7% |
| Equity | 10/15 | €78,827 | €49,627 | -€29,200 | -37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,570 | €161,570 | = | 0.0% |
| Distributable reserves | 133 | €161,570 | €161,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,344 | -€130,543 | -€29,200 | -28.8% |
| Amounts payable | 17/49 | €72,485 | €49,245 | -€23,240 | -32.1% |
| Amounts payable after more than one year | 17 | €47,838 | €26,702 | -€21,136 | -44.2% |
| Financial debts | 170/4 | €47,838 | €26,702 | -€21,136 | -44.2% |
| Amounts payable within one year | 42/48 | €24,647 | €22,543 | -€2,104 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €20,938 | €21,136 | +€198 | +0.9% |
| Trade debts | 44 | €2,079 | €395 | -€1,684 | -81.0% |
| Suppliers | 440/4 | €2,079 | €395 | -€1,684 | -81.0% |
| Taxes, remuneration and social security | 45 | €1,631 | €1,012 | -€618 | -37.9% |
| Taxes | 450/3 | €1,631 | €1,012 | -€618 | -37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,385 | €2,182 | -€2,203 | -50.2% |
| Other operating charges | 640/8 | €1,804 | €710 | -€1,094 | -60.6% |
| Gross operating margin | 9900 | -€37,545 | -€22,502 | +€15,043 | +40.1% |
| Operating profit (loss) | 9901 | -€43,734 | -€25,394 | +€18,339 | +41.9% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100.0% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100.0% |
| Financial charges | 65/66B | €2,740 | €3,538 | +€798 | +29.1% |
| Recurring financial charges | 65 | €2,740 | €3,538 | +€798 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | -€46,462 | -€28,932 | +€17,530 | +37.7% |
| Income taxes | 67/77 | €745 | €267 | -€477 | -64.1% |
| Profit (loss) for the period | 9904 | -€47,207 | -€29,200 | +€18,007 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,207 | -€29,200 | +€18,007 | +38.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.