MARTU CONSULTING: 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.
MARTU CONSULTING
Largest movements
- Cash +€349,203
up €349,203 (+342%), from €102,256 to €451,459
mainly Net result for the year (+€201,501) and Current investments (+€150,000)
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets +€5,159
up €5,159 (+42.9%), from €12,034 to €17,193
of which Other tangible fixed assets: +€9,450
- Profit (loss) carried forward +€201,501
up €201,501 (+91.6%), from €219,952 to €421,454
- Other debts +€7,038
up €7,038 (+409%), from €1,720 to €8,758
- Tax, wage and social debts -€6,271
down €6,271 (-8.9%), from €70,256 to €63,985
of which Taxes: -€5,879
- Gross operating margin -€28,604
down €28,604 (-9.4%), from €303,797 to €275,193
- Taxes -€5,317
down €5,317 (-7.6%), from €69,597 to €64,280
- Staff costs -€4,860
no longer reported in 2025 (was €4,860)
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 | €299,573 | €502,639 | +€203,066 | +67.8% |
| Fixed assets | 21/28 | €12,034 | €17,193 | +€5,159 | +42.9% |
| Tangible fixed assets | 22/27 | €12,034 | €17,193 | +€5,159 | +42.9% |
| Furniture and vehicles | 24 | €7,159 | €2,867 | -€4,291 | -59.9% |
| Other tangible fixed assets | 26 | €4,875 | €14,325 | +€9,450 | +194% |
| Current assets | 29/58 | €287,539 | €485,446 | +€197,907 | +68.8% |
| Amounts receivable within one year | 40/41 | €34,933 | €33,988 | -€945 | -2.7% |
| Trade receivables | 40 | €32,315 | €31,385 | -€929 | -2.9% |
| Other amounts receivable | 41 | €2,618 | €2,602 | -€16 | -0.6% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €102,256 | €451,459 | +€349,203 | +342% |
| Deferred charges and accrued income | 490/1 | €351 | - | -€351 | |
| Total equity and liabilities | 10/49 | €299,573 | €502,639 | +€203,066 | +67.8% |
| Equity | 10/15 | €222,952 | €424,454 | +€201,501 | +90.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,952 | €421,454 | +€201,501 | +91.6% |
| Amounts payable | 17/49 | €76,621 | €78,185 | +€1,565 | +2.0% |
| Amounts payable within one year | 42/48 | €76,621 | €78,185 | +€1,565 | +2.0% |
| Trade debts | 44 | €4,645 | €5,442 | +€798 | +17.2% |
| Suppliers | 440/4 | €4,645 | €5,442 | +€798 | +17.2% |
| Taxes, remuneration and social security | 45 | €70,256 | €63,985 | -€6,271 | -8.9% |
| Taxes | 450/3 | €69,864 | €63,985 | -€5,879 | -8.4% |
| Remuneration and social security | 454/9 | €392 | - | -€392 | |
| Other amounts payable | 47/48 | €1,720 | €8,758 | +€7,038 | +409% |
| Remuneration, social security and pensions | 62 | €4,860 | - | -€4,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,860 | €9,148 | +€2,288 | +33.4% |
| Other operating charges | 640/8 | €1,638 | €1,144 | -€494 | -30.2% |
| Gross operating margin | 9900 | €303,797 | €275,193 | -€28,604 | -9.4% |
| Operating profit (loss) | 9901 | €290,440 | €264,901 | -€25,539 | -8.8% |
| Financial income | 75/76B | €1 | €984 | +€983 | +108,048% |
| Recurring financial income | 75 | €1 | €984 | +€983 | +108,048% |
| Financial charges | 65/66B | €891 | €104 | -€787 | -88.3% |
| Recurring financial charges | 65 | €891 | €104 | -€787 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €289,549 | €265,781 | -€23,768 | -8.2% |
| Income taxes | 67/77 | €69,597 | €64,280 | -€5,317 | -7.6% |
| Profit (loss) for the period | 9904 | €219,952 | €201,501 | -€18,451 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €219,952 | €201,501 | -€18,451 | -8.4% |
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 28 October 2026 via checked.be.