DR. MARIS: 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.
DR. MARIS
Largest movements
- Cash +€283,542
up €283,542 (+172%), from €165,275 to €448,816
mainly Net result for the year (+€293,694) and Other debts (+€99,772)
- Reserves +€176,716
up €176,716 (+19.3%), from €913,868 to €1.1m
- Other debts +€99,772
up €99,772 (+79.9%), from €124,843 to €224,615
- Gross operating margin +€43,070
up €43,070 (+12.6%), from €341,578 to €384,648
- Financial income +€34,759
up €34,759 (+172%), from €20,193 to €54,952
- Taxes +€12,592
up €12,592 (+11.6%), from €108,836 to €121,428
- Depreciation +€8,060
up €8,060 (+65.4%), from €12,323 to €20,383
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 | €1,084,758 | €1,359,528 | +€274,770 | +25.3% |
| Fixed assets | 21/28 | €72,959 | €66,455 | -€6,504 | -8.9% |
| Tangible fixed assets | 22/27 | €72,539 | €66,035 | -€6,504 | -9.0% |
| Plant, machinery and equipment | 23 | €1,756 | €1,435 | -€321 | -18.3% |
| Furniture and vehicles | 24 | €60,741 | €47,209 | -€13,533 | -22.3% |
| Other tangible fixed assets | 26 | €10,042 | €17,391 | +€7,349 | +73.2% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €1,011,799 | €1,293,073 | +€281,274 | +27.8% |
| Current investments | 50/53 | €844,133 | €844,133 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €165,275 | €448,816 | +€283,542 | +172% |
| Deferred charges and accrued income | 490/1 | €2,392 | €124 | -€2,268 | -94.8% |
| Total equity and liabilities | 10/49 | €1,084,758 | €1,359,528 | +€274,770 | +25.3% |
| Equity | 10/15 | €914,868 | €1,091,584 | +€176,716 | +19.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €913,868 | €1,090,584 | +€176,716 | +19.3% |
| Distributable reserves | 133 | €913,868 | €1,090,584 | +€176,716 | +19.3% |
| Amounts payable | 17/49 | €169,890 | €267,944 | +€98,054 | +57.7% |
| Amounts payable within one year | 42/48 | €167,390 | €265,444 | +€98,054 | +58.6% |
| Trade debts | 44 | €2,309 | €1,290 | -€1,018 | -44.1% |
| Suppliers | 440/4 | €2,309 | €1,290 | -€1,018 | -44.1% |
| Taxes, remuneration and social security | 45 | €40,238 | €39,539 | -€699 | -1.7% |
| Taxes | 450/3 | €40,238 | €36,627 | -€3,611 | -9.0% |
| Remuneration and social security | 454/9 | - | €2,912 | +€2,912 | |
| Other amounts payable | 47/48 | €124,843 | €224,615 | +€99,772 | +79.9% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Non-recurring operating income | 76A | €7,550 | - | -€7,550 | |
| Remuneration, social security and pensions | 62 | - | €3,445 | +€3,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,323 | €20,383 | +€8,060 | +65.4% |
| Other operating charges | 640/8 | €927 | €456 | -€471 | -50.8% |
| Gross operating margin | 9900 | €341,578 | €384,648 | +€43,070 | +12.6% |
| Operating profit (loss) | 9901 | €328,327 | €360,364 | +€32,036 | +9.8% |
| Financial income | 75/76B | €20,193 | €54,952 | +€34,759 | +172% |
| Recurring financial income | 75 | €20,193 | €54,952 | +€34,759 | +172% |
| Financial charges | 65/66B | €1,148 | €193 | -€955 | -83.2% |
| Recurring financial charges | 65 | €1,148 | €193 | -€955 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | €347,372 | €415,122 | +€67,751 | +19.5% |
| Income taxes | 67/77 | €108,836 | €121,428 | +€12,592 | +11.6% |
| Profit (loss) for the period | 9904 | €238,535 | €293,694 | +€55,159 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €238,535 | €293,694 | +€55,159 | +23.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.