MARTY CONSULT: 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.
MARTY CONSULT
Largest movements
- Cash -€17,110
down €17,110 (-23.1%), from €74,170 to €57,060
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€9,417)
- Receivables within one year +€9,417
up €9,417 (+30.9%), from €30,451 to €39,868
of which Trade receivables: +€12,433
- Trade debts +€16,174
up €16,174 (+81.7%), from €19,795 to €35,969
- Reserves -€15,000
down €15,000 (-68.2%), from €22,000 to €7,000
- Profit (loss) carried forward -€5,808
down €5,808 (-75.4%), from €7,705 to €1,898
- Advances received -€5,264
no longer reported in 2025 (was €5,264)
- Other debts +€4,421
up €4,421 (+10.7%), from €41,317 to €45,738
- Gross operating margin +€7,621
up €7,621 (+14.1%), from €54,221 to €61,842
- Financial charges +€1,593
up €1,593 (+445%), from €358 to €1,952
- Depreciation +€899
up €899 (+57.1%), from €1,573 to €2,472
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 | €110,690 | €103,199 | -€7,492 | -6.8% |
| Fixed assets | 21/28 | €4,577 | €4,870 | +€293 | +6.4% |
| Tangible fixed assets | 22/27 | €4,577 | €4,870 | +€293 | +6.4% |
| Furniture and vehicles | 24 | €4,577 | €4,870 | +€293 | +6.4% |
| Current assets | 29/58 | €106,114 | €98,329 | -€7,785 | -7.3% |
| Amounts receivable within one year | 40/41 | €30,451 | €39,868 | +€9,417 | +30.9% |
| Trade receivables | 40 | €26,136 | €38,569 | +€12,433 | +47.6% |
| Other amounts receivable | 41 | €4,315 | €1,299 | -€3,016 | -69.9% |
| Cash at bank and in hand | 54/58 | €74,170 | €57,060 | -€17,110 | -23.1% |
| Deferred charges and accrued income | 490/1 | €1,492 | €1,401 | -€91 | -6.1% |
| Total equity and liabilities | 10/49 | €110,690 | €103,199 | -€7,492 | -6.8% |
| Equity | 10/15 | €33,305 | €12,498 | -€20,808 | -62.5% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €22,000 | €7,000 | -€15,000 | -68.2% |
| Distributable reserves | 133 | €22,000 | €7,000 | -€15,000 | -68.2% |
| Profit (loss) carried forward | 14 | €7,705 | €1,898 | -€5,808 | -75.4% |
| Amounts payable | 17/49 | €77,385 | €90,701 | +€13,316 | +17.2% |
| Amounts payable within one year | 42/48 | €76,935 | €90,701 | +€13,766 | +17.9% |
| Trade debts | 44 | €19,795 | €35,969 | +€16,174 | +81.7% |
| Suppliers | 440/4 | €19,795 | €35,969 | +€16,174 | +81.7% |
| Advances received on contracts in progress | 46 | €5,264 | - | -€5,264 | |
| Taxes, remuneration and social security | 45 | €10,559 | €8,994 | -€1,565 | -14.8% |
| Taxes | 450/3 | €8,559 | €8,994 | +€435 | +5.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €41,317 | €45,738 | +€4,421 | +10.7% |
| Accrued charges and deferred income | 492/3 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,573 | €2,472 | +€899 | +57.1% |
| Other operating charges | 640/8 | €565 | €663 | +€99 | +17.5% |
| Gross operating margin | 9900 | €54,221 | €61,842 | +€7,621 | +14.1% |
| Operating profit (loss) | 9901 | €52,083 | €58,706 | +€6,623 | +12.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €358 | €1,952 | +€1,593 | +445% |
| Recurring financial charges | 65 | €358 | €1,952 | +€1,593 | +445% |
| Profit (loss) for the period before taxes | 9903 | €51,725 | €56,755 | +€5,030 | +9.7% |
| Income taxes | 67/77 | €12,138 | €12,563 | +€425 | +3.5% |
| Profit (loss) for the period | 9904 | €39,587 | €44,192 | +€4,605 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,587 | €44,192 | +€4,605 | +11.6% |
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 16 October 2026 via checked.be.