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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

MARLIBO

BE 0477.777.458
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€103,037
2023 · €8,984+€94,054
Equity
€4.1m
2023 · €4.2m-€22,603
Cash
€994,796
2023 · €129,789+€865,007
Balance sheet total
€4.6m
2023 · €4.6m-€59,010

Largest movements

2023 to 2024
Assets
  • Cash +€865,007

    up €865,007 (+666.5%), from €129,789 to €994,796

    mainly Current investments (+€722,275) and Receivables within one year (+€163,408)

  • Current investments -€722,275

    down €722,275 (-52.4%), from €1.4m to €654,813

  • Receivables within one year -€163,408

    down €163,408 (-28.6%), from €571,566 to €408,158

    of which Other amounts receivable: -€163,408

Equity and liabilities

No liability line moved by more than 1% of the balance sheet total.

    Income statement
    • Financial income +€157,877

      up €157,877 (+352.4%), from €44,804 to €202,681

    • Depreciation +€22,847

      up €22,847 (+147.5%), from €15,486 to €38,333

    • Gross operating margin -€17,458

      down €17,458 (-57.0%), from €30,653 to €13,195

    • Financial charges +€14,048

      up €14,048 (+34.1%), from €41,169 to €55,217

    • Taxes +€7,587

      up €7,587 (+94.9%), from €7,997 to €15,584

    From the 2023 result to the 2024 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 2023 €8,984
    Gross operating margin -€17,458
    Depreciation -€22,847
    Other operating charges -€1,884
    Financial income +€157,877
    Financial charges -€14,048
    Taxes -€7,587
    Result 2024 €103,037

    Cash bridge derived

    cash 2023 to 2024

    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 +€268,372
    Investment +€722,275
    Financing -€125,641
    Cash 2023 €129,789
    Net result for the year +€103,037
    Depreciation +€38,333
    Receivables within one year +€163,408
    Trade debts -€4,417
    Tax, wage and social debts +€12,623
    Other debts -€44,612
    Current investments +€722,275
    Contributions, distributions and other -€125,641
    Cash 2024 €994,796
    Every line side by side 43 lines
    Line Code 2023 2024 Change %
    Total assets 20/58 €4,617,717 €4,558,707 -€59,010 -1.3%
    Fixed assets 21/28 €2,539,274 €2,500,941 -€38,333 -1.5%
    Tangible fixed assets 22/27 €519,268 €480,935 -€38,333 -7.4%
    Land and buildings 22 €385,116 €374,841 -€10,275 -2.7%
    Plant, machinery and equipment 23 €852 €408 -€445 -52.2%
    Furniture and vehicles 24 €133,300 €105,687 -€27,613 -20.7%
    Financial fixed assets 28 €2,020,006 €2,020,006 = 0.0%
    Current assets 29/58 €2,078,443 €2,057,766 -€20,677 -1.0%
    Amounts receivable within one year 40/41 €571,566 €408,158 -€163,408 -28.6%
    Trade receivables 40 €7,865 €7,865 = 0.0%
    Other amounts receivable 41 €563,701 €400,293 -€163,408 -29.0%
    Current investments 50/53 €1,377,088 €654,813 -€722,275 -52.4%
    Cash at bank and in hand 54/58 €129,789 €994,796 +€865,007 +666.5%
    Total equity and liabilities 10/49 €4,617,717 €4,558,707 -€59,010 -1.3%
    Equity 10/15 €4,157,987 €4,135,383 -€22,603 -0.5%
    Contributions 10/11 €12,400 €12,400 = 0.0%
    Reserves 13 €4,145,587 €4,122,983 -€22,603 -0.5%
    Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
    Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
    Distributable reserves 133 €4,143,727 €4,121,123 -€22,603 -0.5%
    Profit (loss) carried forward 14 - €0 =
    Amounts payable 17/49 €459,730 €423,324 -€36,406 -7.9%
    Amounts payable after more than one year 17 €400,000 €400,000 = 0.0%
    Financial debts 170/4 €400,000 €400,000 = 0.0%
    Amounts payable within one year 42/48 €59,730 €23,324 -€36,406 -61.0%
    Trade debts 44 €6,009 €1,592 -€4,417 -73.5%
    Suppliers 440/4 €6,009 €1,592 -€4,417 -73.5%
    Taxes, remuneration and social security 45 €1,126 €13,749 +€12,623 +1120.8%
    Taxes 450/3 €1,126 €13,749 +€12,623 +1120.8%
    Other amounts payable 47/48 €52,595 €7,983 -€44,612 -84.8%
    Non-recurring operating income 76A €13,134 - -€13,134
    Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €15,486 €38,333 +€22,847 +147.5%
    Other operating charges 640/8 €1,821 €3,705 +€1,884 +103.4%
    Gross operating margin 9900 €30,653 €13,195 -€17,458 -57.0%
    Operating profit (loss) 9901 €13,346 -€28,843 -€42,189
    Financial income 75/76B €44,804 €202,681 +€157,877 +352.4%
    Recurring financial income 75 €44,804 €202,681 +€157,877 +352.4%
    Financial charges 65/66B €41,169 €55,217 +€14,048 +34.1%
    Recurring financial charges 65 €41,169 €55,217 +€14,048 +34.1%
    Profit (loss) for the period before taxes 9903 €16,980 €118,621 +€101,641 +598.6%
    Income taxes 67/77 €7,997 €15,584 +€7,587 +94.9%
    Profit (loss) for the period 9904 €8,984 €103,037 +€94,054 +1047.0%
    Profit (loss) for the period to be appropriated 9905 €8,984 €103,037 +€94,054 +1047.0%

    Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 September 2026 via checked.be.