MART-GREEN: 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.
MART-GREEN
Largest movements
- Cash +€3,990
up €3,990 (+9.8%), from €40,789 to €44,779
mainly Other debts (+€27,000) and Net result for the year (+€12,384)
- Receivables within one year +€3,893
up €3,893 (+19.4%), from €20,086 to €23,979
of which Other amounts receivable: +€5,052
- Other debts +€27,000
new in 2025: €27,000
- Profit (loss) carried forward -€14,616
down €14,616 (-34.5%), from €42,344 to €27,728
- Trade debts -€3,303
down €3,303 (-65.5%), from €5,039 to €1,736
- Gross operating margin -€4,965
down €4,965 (-22.2%), from €22,398 to €17,434
- Taxes -€652
down €652 (-13.2%), from €4,960 to €4,307
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 | €63,446 | €72,413 | +€8,968 | +14.1% |
| Fixed assets | 21/28 | €1,997 | €2,389 | +€392 | +19.6% |
| Tangible fixed assets | 22/27 | €1,997 | €2,389 | +€392 | +19.6% |
| Plant, machinery and equipment | 23 | €1,813 | €1,407 | -€406 | -22.4% |
| Furniture and vehicles | 24 | €185 | €983 | +€798 | +432% |
| Current assets | 29/58 | €61,448 | €70,024 | +€8,576 | +14.0% |
| Amounts receivable within one year | 40/41 | €20,086 | €23,979 | +€3,893 | +19.4% |
| Trade receivables | 40 | €6,852 | €5,693 | -€1,158 | -16.9% |
| Other amounts receivable | 41 | €13,235 | €18,286 | +€5,052 | +38.2% |
| Cash at bank and in hand | 54/58 | €40,789 | €44,779 | +€3,990 | +9.8% |
| Deferred charges and accrued income | 490/1 | €573 | €1,266 | +€693 | +121% |
| Total equity and liabilities | 10/49 | €63,446 | €72,413 | +€8,968 | +14.1% |
| Equity | 10/15 | €56,604 | €41,988 | -€14,616 | -25.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,344 | €27,728 | -€14,616 | -34.5% |
| Amounts payable | 17/49 | €6,841 | €30,425 | +€23,584 | +345% |
| Amounts payable within one year | 42/48 | €6,841 | €30,425 | +€23,584 | +345% |
| Trade debts | 44 | €5,039 | €1,736 | -€3,303 | -65.5% |
| Suppliers | 440/4 | €5,039 | €1,736 | -€3,303 | -65.5% |
| Taxes, remuneration and social security | 45 | €1,802 | €1,689 | -€113 | -6.3% |
| Taxes | 450/3 | €1,802 | €1,689 | -€113 | -6.3% |
| Other amounts payable | 47/48 | - | €27,000 | +€27,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €683 | €659 | -€24 | -3.5% |
| Other operating charges | 640/8 | €799 | €684 | -€115 | -14.4% |
| Gross operating margin | 9900 | €22,398 | €17,434 | -€4,965 | -22.2% |
| Operating profit (loss) | 9901 | €20,917 | €16,091 | -€4,826 | -23.1% |
| Financial income | 75/76B | €573 | €693 | +€119 | +20.8% |
| Recurring financial income | 75 | €573 | €693 | +€119 | +20.8% |
| Financial charges | 65/66B | €74 | €92 | +€19 | +25.5% |
| Recurring financial charges | 65 | €74 | €92 | +€19 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €21,416 | €16,691 | -€4,725 | -22.1% |
| Income taxes | 67/77 | €4,960 | €4,307 | -€652 | -13.2% |
| Profit (loss) for the period | 9904 | €16,457 | €12,384 | -€4,073 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,457 | €12,384 | -€4,073 | -24.7% |
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 27 October 2026 via checked.be.