THEATRE MARNI: 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.
THEATRE MARNI
Largest movements
- Tangible fixed assets +€5,493
up €5,493 (+15.0%), from €36,654 to €42,147
of which Other tangible fixed assets: +€5,313
- Stocks and contracts +€5,437
up €5,437 (+233.3%), from €2,330 to €7,767
- Current investments +€4,026
up €4,026 (+5.1%), from €79,060 to €83,086
- Receivables within one year +€2,689
up €2,689 (+13.9%), from €19,341 to €22,029
of which Other amounts receivable: +€9,333
- Reserves +€42,251
up €42,251 (+45053.8%), from €94 to €42,345
- Provisions -€42,251
no longer reported in 2025 (was €42,251)
- Profit (loss) carried forward +€23,033
up €23,033 (+285.2%), from €8,077 to €31,110
- Tax, wage and social debts -€3,519
down €3,519 (-6.0%), from €58,712 to €55,193
- Gross operating margin +€25,651
up €25,651 (+5.2%), from €495,037 to €520,688
- Staff costs +€15,994
up €15,994 (+3.4%), from €465,664 to €481,658
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.
Cash bridge derived
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 | €142,451 | €160,716 | +€18,265 | +12.8% |
| Fixed assets | 21/28 | €36,959 | €42,952 | +€5,993 | +16.2% |
| Tangible fixed assets | 22/27 | €36,654 | €42,147 | +€5,493 | +15.0% |
| Plant, machinery and equipment | 23 | €36,654 | €31,831 | -€4,823 | -13.2% |
| Furniture and vehicles | 24 | - | €5,004 | +€5,004 | |
| Other tangible fixed assets | 26 | - | €5,313 | +€5,313 | |
| Financial fixed assets | 28 | €305 | €805 | +€500 | +164.0% |
| Current assets | 29/58 | €105,492 | €117,764 | +€12,272 | +11.6% |
| Stocks and contracts in progress | 3 | €2,330 | €7,767 | +€5,437 | +233.3% |
| Stocks | 30/36 | €2,330 | €7,767 | +€5,437 | +233.3% |
| Amounts receivable within one year | 40/41 | €19,341 | €22,029 | +€2,689 | +13.9% |
| Trade receivables | 40 | €8,741 | €2,097 | -€6,644 | -76.0% |
| Other amounts receivable | 41 | €10,600 | €19,933 | +€9,333 | +88.0% |
| Current investments | 50/53 | €79,060 | €83,086 | +€4,026 | +5.1% |
| Cash at bank and in hand | 54/58 | €543 | €747 | +€204 | +37.5% |
| Deferred charges and accrued income | 490/1 | €4,218 | €4,135 | -€83 | -2.0% |
| Total equity and liabilities | 10/49 | €142,451 | €160,716 | +€18,265 | +12.8% |
| Equity | 10/15 | €8,171 | €73,455 | +€65,285 | +799.0% |
| Reserves | 13 | €94 | €42,345 | +€42,251 | +45053.8% |
| Profit (loss) carried forward | 14 | €8,077 | €31,110 | +€23,033 | +285.2% |
| Provisions and deferred taxes | 16 | €42,251 | - | -€42,251 | |
| Provisions for liabilities and charges | 160/5 | €42,251 | - | -€42,251 | |
| Other liabilities and charges | 164/5 | €42,251 | - | -€42,251 | |
| Amounts payable | 17/49 | €92,029 | €87,261 | -€4,768 | -5.2% |
| Amounts payable within one year | 42/48 | €74,438 | €69,945 | -€4,493 | -6.0% |
| Trade debts | 44 | €15,726 | €14,753 | -€974 | -6.2% |
| Suppliers | 440/4 | €15,726 | €14,753 | -€974 | -6.2% |
| Taxes, remuneration and social security | 45 | €58,712 | €55,193 | -€3,519 | -6.0% |
| Remuneration and social security | 454/9 | €58,712 | €55,193 | -€3,519 | -6.0% |
| Accrued charges and deferred income | 492/3 | €17,591 | €17,315 | -€275 | -1.6% |
| Non-recurring operating income | 76A | - | €4,806 | +€4,806 | |
| Remuneration, social security and pensions | 62 | €465,664 | €481,658 | +€15,994 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,448 | €12,742 | -€706 | -5.3% |
| Other operating charges | 640/8 | €3,211 | €2,732 | -€479 | -14.9% |
| Non-recurring operating charges | 66A | €750 | €1,485 | +€735 | +98.0% |
| Gross operating margin | 9900 | €495,037 | €520,688 | +€25,651 | +5.2% |
| Operating profit (loss) | 9901 | €11,963 | €64,321 | +€52,358 | +437.7% |
| Financial income | 75/76B | €2,216 | €2,258 | +€43 | +1.9% |
| Recurring financial income | 75 | €2,216 | €2,258 | +€43 | +1.9% |
| Financial charges | 65/66B | €1,288 | €629 | -€659 | -51.1% |
| Recurring financial charges | 65 | €1,288 | €629 | -€659 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | €12,891 | €65,951 | +€53,060 | +411.6% |
| Income taxes | 67/77 | €364 | €666 | +€302 | +83.1% |
| Profit (loss) for the period | 9904 | €12,527 | €65,285 | +€52,757 | +421.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,527 | €65,285 | +€52,757 | +421.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.