Martibis: 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.
Martibis
Largest movements
- Cash +€31,516
up €31,516 (+32.8%), from €96,018 to €127,533
mainly Net result for the year (+€36,902) and Depreciation (+€1,741)
- Profit (loss) carried forward +€36,902
up €36,902 (+43.5%), from €84,815 to €121,716
- Tax, wage and social debts -€4,609
down €4,609 (-18.4%), from €24,991 to €20,383
- Gross operating margin -€21,274
down €21,274 (-29.4%), from €72,240 to €50,966
- Taxes -€3,697
down €3,697 (-26.5%), from €13,975 to €10,278
- Other operating charges -€2,456
down €2,456 (-86.1%), from €2,854 to €397
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 | €114,079 | €146,102 | +€32,023 | +28.1% |
| Fixed assets | 21/28 | €2,870 | €3,746 | +€876 | +30.5% |
| Tangible fixed assets | 22/27 | €2,870 | €3,746 | +€876 | +30.5% |
| Furniture and vehicles | 24 | €2,870 | €3,746 | +€876 | +30.5% |
| Current assets | 29/58 | €111,209 | €142,356 | +€31,147 | +28.0% |
| Amounts receivable within one year | 40/41 | €14,608 | €14,823 | +€214 | +1.5% |
| Trade receivables | 40 | €11,646 | €14,823 | +€3,176 | +27.3% |
| Other amounts receivable | 41 | €2,962 | €0 | -€2,962 | -100% |
| Cash at bank and in hand | 54/58 | €96,018 | €127,533 | +€31,516 | +32.8% |
| Deferred charges and accrued income | 490/1 | €583 | €0 | -€583 | -100% |
| Total equity and liabilities | 10/49 | €114,079 | €146,102 | +€32,023 | +28.1% |
| Equity | 10/15 | €87,815 | €124,716 | +€36,902 | +42.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,815 | €121,716 | +€36,902 | +43.5% |
| Amounts payable | 17/49 | €26,264 | €21,385 | -€4,879 | -18.6% |
| Amounts payable within one year | 42/48 | €26,264 | €21,385 | -€4,879 | -18.6% |
| Trade debts | 44 | €1,273 | €601 | -€672 | -52.8% |
| Suppliers | 440/4 | €1,273 | €601 | -€672 | -52.8% |
| Taxes, remuneration and social security | 45 | €24,991 | €20,383 | -€4,609 | -18.4% |
| Taxes | 450/3 | €24,991 | €20,383 | -€4,609 | -18.4% |
| Other amounts payable | 47/48 | €0 | €401 | +€401 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,101 | €1,741 | +€640 | +58.1% |
| Other operating charges | 640/8 | €2,854 | €397 | -€2,456 | -86.1% |
| Gross operating margin | 9900 | €72,240 | €50,966 | -€21,274 | -29.4% |
| Operating profit (loss) | 9901 | €68,285 | €48,828 | -€19,457 | -28.5% |
| Financial charges | 65/66B | €2,170 | €1,647 | -€522 | -24.1% |
| Recurring financial charges | 65 | €2,170 | €1,647 | -€522 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €66,115 | €47,180 | -€18,935 | -28.6% |
| Income taxes | 67/77 | €13,975 | €10,278 | -€3,697 | -26.5% |
| Profit (loss) for the period | 9904 | €52,140 | €36,902 | -€15,238 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,140 | €36,902 | -€15,238 | -29.2% |
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 25 October 2026 via checked.be.