MARTIL DELICES: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
MARTIL DELICES
Largest movements
- Receivables within one year +€23,286
up €23,286 (+104%), from €22,345 to €45,631
of which Other amounts receivable: +€21,946
- Stocks and contracts -€11,200
down €11,200 (-84.2%), from €13,297 to €2,097
- Tangible fixed assets -€9,966
down €9,966 (-38.7%), from €25,742 to €15,776
of which Furniture and vehicles: -€9,331
- Cash +€4,331
up €4,331 (+20.2%), from €21,394 to €25,724
mainly Net result for the year (+€14,889) and Stocks and contracts (+€11,200)
- Profit (loss) carried forward +€14,889
up €14,889 (+43.6%), from €34,113 to €49,002
- Debts after one year -€8,744
no longer reported in 2025 (was €8,744)
- Trade debts +€3,583
up €3,583 (+37.3%), from €9,597 to €13,180
- Tax, wage and social debts -€3,550
no longer reported in 2025 (was €3,550)
- Gross operating margin +€15,939
up €15,939 (+34.6%), from €46,038 to €61,977
- Staff costs +€3,663
up €3,663 (+13.5%), from €27,059 to €30,721
- Other operating charges +€2,166
up €2,166 (+2,548%), from €85 to €2,251
- Taxes +€1,444
up €1,444 (+84.1%), from €1,718 to €3,162
- Depreciation -€669
down €669 (-6.3%), from €10,635 to €9,966
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,512 | €90,497 | +€6,986 | +8.4% |
| Fixed assets | 21/28 | €25,892 | €15,926 | -€9,966 | -38.5% |
| Tangible fixed assets | 22/27 | €25,742 | €15,776 | -€9,966 | -38.7% |
| Furniture and vehicles | 24 | €24,827 | €15,496 | -€9,331 | -37.6% |
| Leasing and similar rights | 25 | €635 | - | -€635 | |
| Other tangible fixed assets | 26 | €280 | €280 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €57,620 | €74,572 | +€16,952 | +29.4% |
| Stocks and contracts in progress | 3 | €13,297 | €2,097 | -€11,200 | -84.2% |
| Stocks | 30/36 | €13,297 | €2,097 | -€11,200 | -84.2% |
| Amounts receivable within one year | 40/41 | €22,345 | €45,631 | +€23,286 | +104% |
| Trade receivables | 40 | €11,690 | €13,031 | +€1,340 | +11.5% |
| Other amounts receivable | 41 | €10,654 | €32,600 | +€21,946 | +206% |
| Cash at bank and in hand | 54/58 | €21,394 | €25,724 | +€4,331 | +20.2% |
| Deferred charges and accrued income | 490/1 | €585 | €1,119 | +€535 | +91.5% |
| Total equity and liabilities | 10/49 | €83,512 | €90,497 | +€6,986 | +8.4% |
| Equity | 10/15 | €53,685 | €68,574 | +€14,889 | +27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €972 | €972 | = | 0.0% |
| Non-distributable reserves | 130/1 | €972 | €972 | = | 0.0% |
| Reserves not available under the articles | 1311 | €972 | €972 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,113 | €49,002 | +€14,889 | +43.6% |
| Amounts payable | 17/49 | €29,827 | €21,923 | -€7,903 | -26.5% |
| Amounts payable after more than one year | 17 | €8,744 | - | -€8,744 | |
| Financial debts | 170/4 | €8,744 | - | -€8,744 | |
| Amounts payable within one year | 42/48 | €21,083 | €21,923 | +€840 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €7,936 | €8,744 | +€807 | +10.2% |
| Trade debts | 44 | €9,597 | €13,180 | +€3,583 | +37.3% |
| Suppliers | 440/4 | €9,597 | €13,180 | +€3,583 | +37.3% |
| Taxes, remuneration and social security | 45 | €3,550 | - | -€3,550 | |
| Remuneration and social security | 454/9 | €3,550 | - | -€3,550 | |
| Remuneration, social security and pensions | 62 | €27,059 | €30,721 | +€3,663 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,635 | €9,966 | -€669 | -6.3% |
| Other operating charges | 640/8 | €85 | €2,251 | +€2,166 | +2,548% |
| Gross operating margin | 9900 | €46,038 | €61,977 | +€15,939 | +34.6% |
| Operating profit (loss) | 9901 | €8,259 | €19,038 | +€10,779 | +131% |
| Financial income | 75/76B | €239 | €456 | +€217 | +90.9% |
| Recurring financial income | 75 | €239 | €456 | +€217 | +90.9% |
| Financial charges | 65/66B | €1,438 | €1,444 | +€6 | +0.4% |
| Recurring financial charges | 65 | €1,438 | €1,444 | +€6 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €7,061 | €18,051 | +€10,990 | +156% |
| Income taxes | 67/77 | €1,718 | €3,162 | +€1,444 | +84.1% |
| Profit (loss) for the period | 9904 | €5,343 | €14,889 | +€9,546 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €5,343 | €14,889 | +€9,546 | +179% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.