VAN MARCKE: 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.
What changed
VAN MARCKE
NACE 70.200, Business and other management consultancy
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€1.0m
2023 · -€5,392+€1.0m
Equity
€1.7m
2023 · €891,008+€830,272
Cash
€24,314
2023 · €1,656+€22,657
Balance sheet total
€6.9m
2023 · €6.1m+€849,930
Largest movements
Assets
- Receivables after one year +€944,758
up €944,758 (+17.3%), from €5.5m to €6.4m
- Financial fixed assets -€199,410
down €199,410 (-33.0%), from €604,410 to €405,000
- Deferred charges and accrued income +€87,263
up €87,263 (+9,146%), from €954 to €88,217
Equity and liabilities
- Profit (loss) carried forward +€1.0m
up €1.0m (+151%), from €681,202 to €1.7m
- Revaluation surpluses -€194,946
down €194,946 (-100%), from €194,946 to €0
Income statement
- Financial income +€1.0m
up €1.0m (+982%), from €104,870 to €1.1m
- Financial charges -€1,123
down €1,123 (-1.1%), from €99,513 to €98,389
- Gross operating margin -€526
down €526 (-6.4%), from -€8,202 to -€8,728
From the 2023 result to the 2024 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 2023
-€5,392
Gross operating margin
-€526
Financial income
+€1.0m
Financial charges
+€1,123
Result 2024
€1.0m
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€422
Investment
+€199,410
Financing
-€176,331
Cash 2023
€1,656
From operations (derived)
-€422
Net result for the year
+€1.0m
Depreciation
+€2,547
Receivables after one year
-€944,758
Receivables within one year
+€2,790
Deferred charges and accrued income
-€87,263
Trade debts
+€1,043
Investment (derived)
+€199,410
Investment in fixed assets (net)
+€199,410
Financing
-€176,331
Debts after one year
+€18,615
Contributions, distributions and other
-€194,946
Cash 2024
€24,314
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,098,610 | €6,948,541 | +€849,930 | +13.9% |
| Fixed assets | 21/28 | €619,674 | €417,717 | -€201,957 | -32.6% |
| Tangible fixed assets | 22/27 | €15,265 | €12,717 | -€2,547 | -16.7% |
| Land and buildings | 22 | €15,265 | €12,717 | -€2,547 | -16.7% |
| Financial fixed assets | 28 | €604,410 | €405,000 | -€199,410 | -33.0% |
| Current assets | 29/58 | €5,478,936 | €6,530,823 | +€1.1m | +19.2% |
| Amounts receivable after more than one year | 29 | €5,467,728 | €6,412,486 | +€944,758 | +17.3% |
| Other amounts receivable | 291 | €5,467,728 | €6,412,486 | +€944,758 | +17.3% |
| Amounts receivable within one year | 40/41 | €8,597 | €5,807 | -€2,790 | -32.5% |
| Trade receivables | 40 | €8,177 | €5,146 | -€3,031 | -37.1% |
| Other amounts receivable | 41 | €420 | €661 | +€241 | +57.3% |
| Cash at bank and in hand | 54/58 | €1,656 | €24,314 | +€22,657 | +1,368% |
| Deferred charges and accrued income | 490/1 | €954 | €88,217 | +€87,263 | +9,146% |
| Total equity and liabilities | 10/49 | €6,098,610 | €6,948,541 | +€849,930 | +13.9% |
| Equity | 10/15 | €891,008 | €1,721,280 | +€830,272 | +93.2% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Revaluation surpluses | 12 | €194,946 | €0 | -€194,946 | -100% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €681,202 | €1,706,420 | +€1.0m | +151% |
| Provisions and deferred taxes | 16 | €6,394 | €6,394 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €6,394 | €6,394 | = | 0.0% |
| Taxes | 161 | €6,394 | €6,394 | = | 0.0% |
| Amounts payable | 17/49 | €5,201,208 | €5,220,867 | +€19,658 | +0.4% |
| Amounts payable after more than one year | 17 | €5,186,760 | €5,205,375 | +€18,615 | +0.4% |
| Financial debts | 170/4 | €5,186,760 | €5,205,375 | +€18,615 | +0.4% |
| Amounts payable within one year | 42/48 | €10,448 | €11,492 | +€1,043 | +10.0% |
| Trade debts | 44 | €10,448 | €11,492 | +€1,043 | +10.0% |
| Suppliers | 440/4 | €10,448 | €11,492 | +€1,043 | +10.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,547 | €2,547 | = | 0.0% |
| Gross operating margin | 9900 | -€8,202 | -€8,728 | -€526 | -6.4% |
| Operating profit (loss) | 9901 | -€10,749 | -€11,275 | -€526 | -4.9% |
| Financial income | 75/76B | €104,870 | €1,134,882 | +€1.0m | +982% |
| Recurring financial income | 75 | €104,870 | €1,134,882 | +€1.0m | +982% |
| Financial charges | 65/66B | €99,513 | €98,389 | -€1,123 | -1.1% |
| Recurring financial charges | 65 | €99,513 | €98,389 | -€1,123 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,392 | €1,025,218 | +€1.0m | |
| Profit (loss) for the period | 9904 | -€5,392 | €1,025,218 | +€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,392 | €1,025,218 | +€1.0m |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.