Martijnc: 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.
Martijnc
Largest movements
- Receivables within one year +€24,653
up €24,653 (+663%), from €3,717 to €28,370
- Tangible fixed assets -€22,785
no longer reported in 2025 (was €22,785)
- Cash -€6,070
down €6,070 (-67.8%), from €8,951 to €2,881
- Deferred charges and accrued income -€4,132
no longer reported in 2025 (was €4,132)
- Advances received -€5,000
no longer reported in 2025 (was €5,000)
- Other debts -€4,469
no longer reported in 2025 (was €4,469)
- Profit (loss) carried forward +€3,940
up €3,940 (+17.7%), from €22,311 to €26,251
- Tax, wage and social debts -€2,560
no longer reported in 2025 (was €2,560)
- Gross operating margin -€12,134
no longer reported in 2025 (was €12,134)
- Taxes -€2,593
down €2,593, from €2,528 to -€65
- Other operating charges -€384
down €384 (-86.1%), from €446 to €62
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,585 | €36,251 | -€8,334 | -18.7% |
| Fixed assets | 21/28 | €27,785 | €5,000 | -€22,785 | -82.0% |
| Tangible fixed assets | 22/27 | €22,785 | - | -€22,785 | |
| Furniture and vehicles | 24 | €22,785 | - | -€22,785 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €16,800 | €31,251 | +€14,451 | +86.0% |
| Amounts receivable within one year | 40/41 | €3,717 | €28,370 | +€24,653 | +663% |
| Other amounts receivable | 41 | €3,717 | €28,370 | +€24,653 | +663% |
| Cash at bank and in hand | 54/58 | €8,951 | €2,881 | -€6,070 | -67.8% |
| Deferred charges and accrued income | 490/1 | €4,132 | - | -€4,132 | |
| Total equity and liabilities | 10/49 | €44,585 | €36,251 | -€8,334 | -18.7% |
| Equity | 10/15 | €32,311 | €36,251 | +€3,940 | +12.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,311 | €26,251 | +€3,940 | +17.7% |
| Amounts payable | 17/49 | €12,274 | - | -€12,274 | |
| Amounts payable within one year | 42/48 | €12,274 | - | -€12,274 | |
| Trade debts | 44 | €245 | - | -€245 | |
| Suppliers | 440/4 | €245 | - | -€245 | |
| Advances received on contracts in progress | 46 | €5,000 | - | -€5,000 | |
| Taxes, remuneration and social security | 45 | €2,560 | - | -€2,560 | |
| Taxes | 450/3 | €2,560 | - | -€2,560 | |
| Other amounts payable | 47/48 | €4,469 | - | -€4,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541 | €503 | -€38 | -7.0% |
| Other operating charges | 640/8 | €446 | €62 | -€384 | -86.1% |
| Gross operating margin | 9900 | €12,134 | - | -€12,134 | |
| Operating profit (loss) | 9901 | €11,147 | -€565 | -€11,712 | |
| Financial charges | 65/66B | €153 | €105 | -€48 | -31.4% |
| Recurring financial charges | 65 | €153 | €105 | -€48 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €10,994 | -€670 | -€11,664 | |
| Income taxes | 67/77 | €2,528 | -€65 | -€2,593 | |
| Profit (loss) for the period | 9904 | €8,466 | -€605 | -€9,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,466 | -€605 | -€9,071 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.