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Mary: what changed

Two fiscal 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.

What changed

Mary

BE 0423.658.287
NACE 10.820, Manufacture of cocoa, chocolate and sugar confectionery
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€380,912
2024 · €1.0m-€619,481
Equity
€1.0m
2024 · €1.1m-€21,342
Cash
€671,606
2024 · €1.1m-€432,025
Balance sheet total
€2.6m
2024 · €3.1m-€532,517

Largest movements

2024 to 2025
Assets
  • Cash -€432,025

    down €432,025 (-39.1%), from €1.1m to €671,606

    mainly Other debts (-€605,000) and Contributions, distributions and other (-€402,254)

  • Tangible fixed assets -€153,564

    down €153,564 (-11.6%), from €1.3m to €1.2m

    of which Plant, machinery and equipment: -€95,531

  • Receivables within one year +€88,561

    up €88,561 (+59.7%), from €148,395 to €236,955

    of which Trade receivables: +€70,668

Equity and liabilities
  • Other debts -€605,000

    down €605,000 (-61.4%), from €985,000 to €380,000

  • Trade debts +€162,122

    up €162,122 (+61.8%), from €262,364 to €424,485

  • Debts after one year -€120,063

    down €120,063 (-19.5%), from €616,084 to €496,021

    of which Financial debts: -€120,063

  • Tax, wage and social debts +€41,646

    up €41,646 (+83.4%), from €49,963 to €91,609

    of which Remuneration and social security: +€35,701

Income statement
  • Gross operating margin -€704,679

    down €704,679 (-31.6%), from €2.2m to €1.5m

  • Staff costs -€85,835

    down €85,835 (-9.3%), from €922,082 to €836,247

  • Depreciation -€24,290

    down €24,290 (-10.6%), from €229,300 to €205,010

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1.0m
Gross operating margin -€704,679
Staff costs +€85,835
Depreciation +€24,290
Other operating charges +€1,718
Other operating items +€6,768
Financial income -€21,016
Financial charges -€7,934
Taxes -€4,463
Result 2025 €380,912

Cash bridge derived

cash 2024 to 2025

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.

From operations +€136,555
Investment -€48,383
Financing -€520,197
Cash 2024 €1.1m
Net result for the year +€380,912
Depreciation +€205,010
Stocks and contracts +€28,161
Receivables within one year -€88,561
Deferred charges and accrued income +€4,264
Trade debts +€162,122
Tax, wage and social debts +€41,646
Other debts -€605,000
Accrued charges and deferred income +€8,000
Investment in fixed assets (net) -€48,383
Debts after one year -€120,063
Current portion of long-term debt +€2,120
Contributions, distributions and other -€402,254
Cash 2025 €671,606
Every line side by side 55 lines
Line Code 2024 2025 Change %
Total assets 20/58 €3,106,263 €2,573,746 -€532,517 -17.1%
Fixed assets 21/28 €1,378,913 €1,222,286 -€156,627 -11.4%
Intangible fixed assets 21 €51,004 €47,941 -€3,063 -6.0%
Tangible fixed assets 22/27 €1,327,859 €1,174,295 -€153,564 -11.6%
Plant, machinery and equipment 23 €414,339 €318,808 -€95,531 -23.1%
Furniture and vehicles 24 €34,249 €25,843 -€8,406 -24.5%
Leasing and similar rights 25 €879,271 €829,644 -€49,627 -5.6%
Financial fixed assets 28 €50 €50 = 0.0%
Current assets 29/58 €1,727,350 €1,351,460 -€375,890 -21.8%
Stocks and contracts in progress 3 €445,938 €417,776 -€28,161 -6.3%
Stocks 30/36 €445,938 €417,776 -€28,161 -6.3%
Amounts receivable within one year 40/41 €148,395 €236,955 +€88,561 +59.7%
Trade receivables 40 €128,538 €199,206 +€70,668 +55.0%
Other amounts receivable 41 €19,856 €37,749 +€17,893 +90.1%
Cash at bank and in hand 54/58 €1,103,631 €671,606 -€432,025 -39.1%
Deferred charges and accrued income 490/1 €29,386 €25,122 -€4,264 -14.5%
Total equity and liabilities 10/49 €3,106,263 €2,573,746 -€532,517 -17.1%
Equity 10/15 €1,066,910 €1,045,568 -€21,342 -2.0%
Contributions 10/11 €400,000 €400,000 = 0.0%
Capital 10 €400,000 €400,000 = 0.0%
Issued capital 100 €400,000 €400,000 = 0.0%
Reserves 13 €510,448 €511,360 +€912 +0.2%
Non-distributable reserves 130/1 €40,000 €40,000 = 0.0%
Legal reserve 130 €40,000 €40,000 = 0.0%
Distributable reserves 133 €470,448 €471,360 +€912 +0.2%
Profit (loss) carried forward 14 - €0 =
Investment grants 15 €156,462 €134,208 -€22,254 -14.2%
Amounts payable 17/49 €2,039,353 €1,528,178 -€511,175 -25.1%
Amounts payable after more than one year 17 €616,084 €496,021 -€120,063 -19.5%
Financial debts 170/4 €216,084 €96,021 -€120,063 -55.6%
Other amounts payable 178/9 €400,000 €400,000 = 0.0%
Amounts payable within one year 42/48 €1,415,269 €1,016,158 -€399,111 -28.2%
Current portion of amounts payable after more than one year 42 €117,943 €120,063 +€2,120 +1.8%
Trade debts 44 €262,364 €424,485 +€162,122 +61.8%
Suppliers 440/4 €262,364 €424,485 +€162,122 +61.8%
Taxes, remuneration and social security 45 €49,963 €91,609 +€41,646 +83.4%
Taxes 450/3 €4,379 €10,324 +€5,945 +135.8%
Remuneration and social security 454/9 €45,584 €81,285 +€35,701 +78.3%
Other amounts payable 47/48 €985,000 €380,000 -€605,000 -61.4%
Accrued charges and deferred income 492/3 €8,000 €16,000 +€8,000 +100.0%
Non-recurring operating income 76A €1,000 €1,818 +€818 +81.8%
Remuneration, social security and pensions 62 €922,082 €836,247 -€85,835 -9.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €229,300 €205,010 -€24,290 -10.6%
Other operating charges 640/8 €43,684 €41,965 -€1,718 -3.9%
Non-recurring operating charges 66A €6,768 €0 -€6,768 -100.0%
Gross operating margin 9900 €2,229,410 €1,524,731 -€704,679 -31.6%
Operating profit (loss) 9901 €1,027,577 €441,509 -€586,068 -57.0%
Financial income 75/76B €43,817 €22,801 -€21,016 -48.0%
Recurring financial income 75 €43,817 €22,801 -€21,016 -48.0%
Financial charges 65/66B €55,140 €63,074 +€7,934 +14.4%
Recurring financial charges 65 €55,140 €63,074 +€7,934 +14.4%
Profit (loss) for the period before taxes 9903 €1,016,254 €401,237 -€615,018 -60.5%
Income taxes 67/77 €15,861 €20,324 +€4,463 +28.1%
Profit (loss) for the period 9904 €1,000,393 €380,912 -€619,481 -61.9%
Profit (loss) for the period to be appropriated 9905 €1,000,393 €380,912 -€619,481 -61.9%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.