MarS architecten: 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.
MarS architecten
Largest movements
- Cash -€36,291
down €36,291 (-42.7%), from €84,926 to €48,636
mainly Net result for the year (-€24,320) and Provisions (-€4,500)
- Receivables within one year +€3,000
up €3,000, from €0 to €3,000
- Profit (loss) carried forward -€24,320
down €24,320, from €18,449 to -€5,871
- Provisions -€4,500
down €4,500 (-50.0%), from €9,000 to €4,500
- Other debts -€3,065
down €3,065 (-7.7%), from €40,033 to €36,968
- Tax, wage and social debts -€2,245
down €2,245 (-32.3%), from €6,945 to €4,701
of which Taxes: -€4,245
- Gross operating margin -€37,503
down €37,503, from €12,353 to -€25,149
- Provisions -€13,500
down €13,500, from €9,000 to -€4,500
- Depreciation +€471
up €471 (+391.6%), from €120 to €592
- Financial income +€287
up €287 (+94.5%), from €304 to €591
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 | €94,271 | €60,389 | -€33,882 | -35.9% |
| Fixed assets | 21/28 | €1,720 | €1,129 | -€592 | -34.4% |
| Tangible fixed assets | 22/27 | €1,655 | €1,063 | -€592 | -35.8% |
| Furniture and vehicles | 24 | €1,655 | €1,063 | -€592 | -35.8% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €92,551 | €59,260 | -€33,291 | -36.0% |
| Amounts receivable within one year | 40/41 | €0 | €3,000 | +€3,000 | |
| Trade receivables | 40 | €0 | €3,000 | +€3,000 | |
| Current investments | 50/53 | €7,625 | €7,625 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,926 | €48,636 | -€36,291 | -42.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €94,271 | €60,389 | -€33,882 | -35.9% |
| Equity | 10/15 | €37,513 | €13,193 | -€24,320 | -64.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €12,859 | €12,859 | = | 0.0% |
| Distributable reserves | 133 | €12,859 | €12,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,449 | -€5,871 | -€24,320 | |
| Provisions and deferred taxes | 16 | €9,000 | €4,500 | -€4,500 | -50.0% |
| Provisions for liabilities and charges | 160/5 | €9,000 | €4,500 | -€4,500 | -50.0% |
| Environmental obligations | 163 | €9,000 | - | -€9,000 | |
| Other liabilities and charges | 164/5 | - | €4,500 | +€4,500 | |
| Amounts payable | 17/49 | €47,758 | €42,696 | -€5,062 | -10.6% |
| Amounts payable within one year | 42/48 | €47,758 | €42,696 | -€5,062 | -10.6% |
| Trade debts | 44 | €780 | €1,028 | +€248 | +31.8% |
| Suppliers | 440/4 | €780 | €1,028 | +€248 | +31.8% |
| Taxes, remuneration and social security | 45 | €6,945 | €4,701 | -€2,245 | -32.3% |
| Taxes | 450/3 | €6,945 | €2,701 | -€4,245 | -61.1% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €40,033 | €36,968 | -€3,065 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €592 | +€471 | +391.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €9,000 | -€4,500 | -€13,500 | |
| Other operating charges | 640/8 | €3,482 | €3,278 | -€203 | -5.8% |
| Gross operating margin | 9900 | €12,353 | -€25,149 | -€37,503 | |
| Operating profit (loss) | 9901 | -€249 | -€24,519 | -€24,271 | -9760.6% |
| Financial income | 75/76B | €304 | €591 | +€287 | +94.5% |
| Recurring financial income | 75 | €304 | €591 | +€287 | +94.5% |
| Financial charges | 65/66B | €75 | €46 | -€29 | -38.1% |
| Recurring financial charges | 65 | €75 | €46 | -€29 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | -€20 | -€23,974 | -€23,955 | -121412.3% |
| Income taxes | 67/77 | €273 | €346 | +€73 | +26.8% |
| Profit (loss) for the period | 9904 | -€293 | -€24,320 | -€24,028 | -8210.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€293 | -€24,320 | -€24,028 | -8210.9% |
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 11 October 2026 via checked.be.