MARTINIQUE: 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.
MARTINIQUE
Largest movements
- Tangible fixed assets +€9,366
up €9,366 (+12.1%), from €77,421 to €86,787
of which Plant, machinery and equipment: +€23,104
- Cash -€3,903
down €3,903 (-1.8%), from €215,853 to €211,950
mainly Investment in fixed assets (net) (-€28,933) and Debts after one year (-€13,774)
- Receivables within one year -€3,494
down €3,494 (-51.8%), from €6,750 to €3,256
of which Other amounts receivable: -€2,360
- Reserves +€22,581
up €22,581 (+9.3%), from €242,227 to €264,808
- Debts after one year -€13,774
down €13,774 (-39.8%), from €34,633 to €20,859
- Tax, wage and social debts -€4,151
down €4,151 (-22.7%), from €18,273 to €14,122
of which Taxes: -€2,729
- Staff costs -€4,942
down €4,942 (-3.9%), from €126,368 to €121,425
- Taxes -€4,414
down €4,414 (-33.6%), from €13,152 to €8,739
- Financial charges +€2,015
up €2,015 (+75.0%), from €2,686 to €4,702
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 | €338,690 | €341,341 | +€2,651 | +0.8% |
| Fixed assets | 21/28 | €77,421 | €86,787 | +€9,366 | +12.1% |
| Tangible fixed assets | 22/27 | €77,421 | €86,787 | +€9,366 | +12.1% |
| Plant, machinery and equipment | 23 | €16,841 | €39,944 | +€23,104 | +137% |
| Furniture and vehicles | 24 | €43,450 | €32,055 | -€11,395 | -26.2% |
| Other tangible fixed assets | 26 | €17,131 | €14,789 | -€2,342 | -13.7% |
| Current assets | 29/58 | €261,269 | €254,553 | -€6,716 | -2.6% |
| Stocks and contracts in progress | 3 | €6,470 | €6,646 | +€177 | +2.7% |
| Stocks | 30/36 | €6,470 | €6,646 | +€177 | +2.7% |
| Amounts receivable within one year | 40/41 | €6,750 | €3,256 | -€3,494 | -51.8% |
| Trade receivables | 40 | €4,386 | €3,252 | -€1,134 | -25.9% |
| Other amounts receivable | 41 | €2,364 | €4 | -€2,360 | -99.8% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €215,853 | €211,950 | -€3,903 | -1.8% |
| Deferred charges and accrued income | 490/1 | €2,197 | €2,702 | +€505 | +23.0% |
| Total equity and liabilities | 10/49 | €338,690 | €341,341 | +€2,651 | +0.8% |
| Equity | 10/15 | €260,819 | €283,400 | +€22,581 | +8.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €242,227 | €264,808 | +€22,581 | +9.3% |
| Distributable reserves | 133 | €242,227 | €264,808 | +€22,581 | +9.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €77,871 | €57,941 | -€19,930 | -25.6% |
| Amounts payable after more than one year | 17 | €34,633 | €20,859 | -€13,774 | -39.8% |
| Financial debts | 170/4 | €34,633 | €20,859 | -€13,774 | -39.8% |
| Amounts payable within one year | 42/48 | €43,078 | €36,586 | -€6,493 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €14,224 | €14,775 | +€551 | +3.9% |
| Trade debts | 44 | €6,755 | €6,688 | -€67 | -1.0% |
| Suppliers | 440/4 | €6,755 | €6,688 | -€67 | -1.0% |
| Taxes, remuneration and social security | 45 | €18,273 | €14,122 | -€4,151 | -22.7% |
| Taxes | 450/3 | €4,924 | €2,196 | -€2,729 | -55.4% |
| Remuneration and social security | 454/9 | €13,348 | €11,926 | -€1,422 | -10.7% |
| Other amounts payable | 47/48 | €3,826 | €1,000 | -€2,826 | -73.9% |
| Accrued charges and deferred income | 492/3 | €159 | €496 | +€337 | +211% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €126,368 | €121,425 | -€4,942 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,445 | €19,567 | +€122 | +0.6% |
| Other operating charges | 640/8 | €1,703 | €1,756 | +€53 | +3.1% |
| Non-recurring operating charges | 66A | €762 | €9,697 | +€8,935 | +1,173% |
| Gross operating margin | 9900 | €189,618 | €188,916 | -€702 | -0.4% |
| Operating profit (loss) | 9901 | €41,341 | €36,471 | -€4,870 | -11.8% |
| Financial income | 75/76B | €9 | €383 | +€374 | +4,308% |
| Recurring financial income | 75 | €9 | €383 | +€374 | +4,308% |
| Financial charges | 65/66B | €2,686 | €4,702 | +€2,015 | +75.0% |
| Recurring financial charges | 65 | €2,686 | €4,702 | +€2,015 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | €38,663 | €32,152 | -€6,511 | -16.8% |
| Income taxes | 67/77 | €13,152 | €8,739 | -€4,414 | -33.6% |
| Profit (loss) for the period | 9904 | €25,511 | €23,414 | -€2,097 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,511 | €23,414 | -€2,097 | -8.2% |
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 20 October 2026 via checked.be.