MARQUES CONCEPT: 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.
MARQUES CONCEPT
Largest movements
- Tangible fixed assets +€3,505
new in 2025: €3,505
- Receivables within one year -€1,733
down €1,733 (-4.4%), from €39,826 to €38,094
of which Trade receivables: -€1,215
- Deferred charges and accrued income -€749
no longer reported in 2025 (was €749)
- Cash +€601
up €601 (+30.4%), from €1,977 to €2,577
mainly Net result for the year (+€2,016) and Receivables within one year (+€1,733)
- Profit (loss) carried forward +€2,016
up €2,016 (+17.1%), from -€11,807 to -€9,791
- Trade debts -€1,682
down €1,682 (-3.7%), from €45,338 to €43,656
- Tax, wage and social debts +€1,316
up €1,316 (+49.7%), from €2,646 to €3,962
of which Taxes: +€1,066
- Gross operating margin -€16,075
down €16,075 (-65.8%), from €24,436 to €8,361
- Financial charges +€2,829
up €2,829 (+1,362%), from €208 to €3,037
- Taxes +€1,050
up €1,050 (+376%), from €279 to €1,329
- Other operating charges +€538
up €538 (+120%), from €447 to €984
- Depreciation +€321
up €321 (+47.7%), from €674 to €995
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 | €43,182 | €44,805 | +€1,624 | +3.8% |
| Fixed assets | 21/28 | €630 | €4,135 | +€3,505 | +556% |
| Tangible fixed assets | 22/27 | - | €3,505 | +€3,505 | |
| Furniture and vehicles | 24 | - | €3,505 | +€3,505 | |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €42,552 | €40,671 | -€1,881 | -4.4% |
| Amounts receivable within one year | 40/41 | €39,826 | €38,094 | -€1,733 | -4.4% |
| Trade receivables | 40 | €38,558 | €37,343 | -€1,215 | -3.2% |
| Other amounts receivable | 41 | €1,268 | €750 | -€518 | -40.8% |
| Cash at bank and in hand | 54/58 | €1,977 | €2,577 | +€601 | +30.4% |
| Deferred charges and accrued income | 490/1 | €749 | - | -€749 | |
| Total equity and liabilities | 10/49 | €43,182 | €44,805 | +€1,624 | +3.8% |
| Equity | 10/15 | -€4,832 | -€2,816 | +€2,016 | +41.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,974 | €4,974 | = | 0.0% |
| Distributable reserves | 133 | €4,974 | €4,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,807 | -€9,791 | +€2,016 | +17.1% |
| Amounts payable | 17/49 | €48,014 | €47,622 | -€392 | -0.8% |
| Amounts payable within one year | 42/48 | €48,014 | €47,622 | -€392 | -0.8% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €45,338 | €43,656 | -€1,682 | -3.7% |
| Suppliers | 440/4 | €45,338 | €43,656 | -€1,682 | -3.7% |
| Taxes, remuneration and social security | 45 | €2,646 | €3,962 | +€1,316 | +49.7% |
| Taxes | 450/3 | €1,096 | €2,162 | +€1,066 | +97.3% |
| Remuneration and social security | 454/9 | €1,550 | €1,800 | +€250 | +16.1% |
| Other amounts payable | 47/48 | €31 | €3 | -€27 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €995 | +€321 | +47.7% |
| Other operating charges | 640/8 | €447 | €984 | +€538 | +120% |
| Gross operating margin | 9900 | €24,436 | €8,361 | -€16,075 | -65.8% |
| Operating profit (loss) | 9901 | €23,316 | €6,381 | -€16,934 | -72.6% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.6% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.6% |
| Financial charges | 65/66B | €208 | €3,037 | +€2,829 | +1,362% |
| Recurring financial charges | 65 | €208 | €3,037 | +€2,829 | +1,362% |
| Profit (loss) for the period before taxes | 9903 | €23,111 | €3,345 | -€19,766 | -85.5% |
| Income taxes | 67/77 | €279 | €1,329 | +€1,050 | +376% |
| Profit (loss) for the period | 9904 | €22,831 | €2,016 | -€20,816 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,831 | €2,016 | -€20,816 | -91.2% |
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 18 October 2026 via checked.be.