SRL Clémence MAROYE: 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.
SRL Clémence MAROYE
Largest movements
- Tangible fixed assets -€12,994
down €12,994 (-5.1%), from €255,608 to €242,614
of which Land and buildings: -€7,402
- Deferred charges and accrued income +€6,525
up €6,525 (+109%), from €5,974 to €12,499
- Cash +€4,181
up €4,181 (+38.3%), from €10,911 to €15,092
mainly Net result for the year (+€31,159) and Depreciation (+€12,994)
- Profit (loss) carried forward +€31,159
up €31,159 (+226%), from €13,764 to €44,923
- Debts after one year -€11,749
down €11,749 (-5.7%), from €205,389 to €193,641
- Other debts -€8,459
down €8,459 (-71.9%), from €11,765 to €3,306
- Trade debts -€6,354
down €6,354 (-29.1%), from €21,798 to €15,444
- Short-term financial debts -€6,200
down €6,200 (-100%), from €6,200 to €0
of which Other loans: -€6,200
- Gross operating margin +€14,316
up €14,316 (+20.3%), from €70,435 to €84,750
- Depreciation +€4,293
up €4,293 (+49.3%), from €8,701 to €12,994
- Staff costs +€4,270
up €4,270 (+28.1%), from €15,183 to €19,453
- Taxes +€2,565
up €2,565 (+39.0%), from €6,581 to €9,146
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 | €278,567 | €276,459 | -€2,108 | -0.8% |
| Fixed assets | 21/28 | €255,808 | €242,814 | -€12,994 | -5.1% |
| Tangible fixed assets | 22/27 | €255,608 | €242,614 | -€12,994 | -5.1% |
| Land and buildings | 22 | €231,126 | €223,723 | -€7,402 | -3.2% |
| Plant, machinery and equipment | 23 | €22,054 | €17,331 | -€4,723 | -21.4% |
| Furniture and vehicles | 24 | €840 | €141 | -€699 | -83.2% |
| Other tangible fixed assets | 26 | €1,588 | €1,419 | -€170 | -10.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €22,759 | €33,645 | +€10,887 | +47.8% |
| Amounts receivable within one year | 40/41 | €5,873 | €6,054 | +€181 | +3.1% |
| Trade receivables | 40 | €364 | €5,200 | +€4,836 | +1,330% |
| Other amounts receivable | 41 | €5,509 | €854 | -€4,656 | -84.5% |
| Cash at bank and in hand | 54/58 | €10,911 | €15,092 | +€4,181 | +38.3% |
| Deferred charges and accrued income | 490/1 | €5,974 | €12,499 | +€6,525 | +109% |
| Total equity and liabilities | 10/49 | €278,567 | €276,459 | -€2,108 | -0.8% |
| Equity | 10/15 | €16,764 | €47,923 | +€31,159 | +186% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,764 | €44,923 | +€31,159 | +226% |
| Amounts payable | 17/49 | €261,803 | €228,536 | -€33,266 | -12.7% |
| Amounts payable after more than one year | 17 | €205,389 | €193,641 | -€11,749 | -5.7% |
| Financial debts | 170/4 | €205,389 | €193,641 | -€11,749 | -5.7% |
| Amounts payable within one year | 42/48 | €56,413 | €34,896 | -€21,518 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €11,361 | €11,749 | +€387 | +3.4% |
| Financial debts | 43 | €6,200 | €0 | -€6,200 | -100% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €6,200 | €0 | -€6,200 | -100% |
| Trade debts | 44 | €21,798 | €15,444 | -€6,354 | -29.1% |
| Suppliers | 440/4 | €21,798 | €15,444 | -€6,354 | -29.1% |
| Taxes, remuneration and social security | 45 | €5,289 | €4,397 | -€892 | -16.9% |
| Taxes | 450/3 | €3,375 | €210 | -€3,165 | -93.8% |
| Remuneration and social security | 454/9 | €1,914 | €4,186 | +€2,273 | +119% |
| Other amounts payable | 47/48 | €11,765 | €3,306 | -€8,459 | -71.9% |
| Remuneration, social security and pensions | 62 | €15,183 | €19,453 | +€4,270 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,701 | €12,994 | +€4,293 | +49.3% |
| Other operating charges | 640/8 | €1,741 | €2,402 | +€661 | +38.0% |
| Non-recurring operating charges | 66A | €2,789 | €0 | -€2,789 | -100% |
| Gross operating margin | 9900 | €70,435 | €84,750 | +€14,316 | +20.3% |
| Operating profit (loss) | 9901 | €42,021 | €49,901 | +€7,880 | +18.8% |
| Financial income | 75/76B | €108 | €0 | -€108 | -100% |
| Recurring financial income | 75 | €108 | €0 | -€108 | -100% |
| Financial charges | 65/66B | €10,240 | €9,596 | -€644 | -6.3% |
| Recurring financial charges | 65 | €10,240 | €9,596 | -€644 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €31,890 | €40,305 | +€8,415 | +26.4% |
| Income taxes | 67/77 | €6,581 | €9,146 | +€2,565 | +39.0% |
| Profit (loss) for the period | 9904 | €25,309 | €31,159 | +€5,850 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,309 | €31,159 | +€5,850 | +23.1% |
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 29 October 2026 via checked.be.