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CH.MALIK: 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

CH.MALIK

BE 0832.838.535
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€1,792
2023 · -€17,506+€19,297
Equity
-€7,357
2023 · -€9,149+€1,792
Cash
€8,195
2023 · €1,728+€6,467
Balance sheet total
€29,966
2023 · €11,299+€18,667

Largest movements

2023 to 2024
Assets
  • Stocks and contracts +€14,003

    up €14,003 (+232.1%), from €6,034 to €20,037

  • Cash +€6,467

    up €6,467 (+374.3%), from €1,728 to €8,195

    mainly Trade debts (+€18,062) and Tax, wage and social debts (+€1,889)

  • Receivables within one year -€1,803

    down €1,803 (-51.0%), from €3,538 to €1,734

    of which Trade receivables: -€2,319

Equity and liabilities
  • Trade debts +€18,062

    up €18,062 (+104.3%), from €17,325 to €35,387

  • Current portion of long-term debt -€2,753

    no longer reported in 2024 (was €2,753)

  • Tax, wage and social debts +€1,889

    up €1,889 (+3971.6%), from €48 to €1,936

    of which Remuneration and social security: +€1,755

  • Profit (loss) carried forward +€1,792

    up €1,792 (+10.4%), from -€17,149 to -€15,357

  • Other debts -€323

    no longer reported in 2024 (was €323)

Income statement
  • Purchases and services -€71,815

    down €71,815 (-14.4%), from €499,064 to €427,249

  • Turnover -€40,354

    down €40,354 (-8.3%), from €486,938 to €446,584

  • Gross operating margin +€28,615

    up €28,615, from -€7,789 to €20,826

  • Staff costs +€8,099

    up €8,099 (+94.9%), from €8,533 to €16,632

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 -€17,506
Gross operating margin +€28,615
Staff costs -€8,099
Depreciation +€229
Other operating charges -€885
Financial charges -€562
Result 2024 €1,792

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 +€9,220
Investment €0
Financing -€2,753
Cash 2023 €1,728
Net result for the year +€1,792
Stocks and contracts -€14,003
Receivables within one year +€1,803
Trade debts +€18,062
Tax, wage and social debts +€1,889
Other debts -€323
Current portion of long-term debt -€2,753
Cash 2024 €8,195
Every line side by side 34 lines
Line Code 2023 2024 Change %
Total assets 20/58 €11,299 €29,966 +€18,667 +165.2%
Current assets 29/58 €11,299 €29,966 +€18,667 +165.2%
Stocks and contracts in progress 3 €6,034 €20,037 +€14,003 +232.1%
Stocks 30/36 €6,034 €20,037 +€14,003 +232.1%
Amounts receivable within one year 40/41 €3,538 €1,734 -€1,803 -51.0%
Trade receivables 40 €3,519 €1,200 -€2,319 -65.9%
Other amounts receivable 41 €18 €534 +€516 +2791.8%
Cash at bank and in hand 54/58 €1,728 €8,195 +€6,467 +374.3%
Total equity and liabilities 10/49 €11,299 €29,966 +€18,667 +165.2%
Equity 10/15 -€9,149 -€7,357 +€1,792 +19.6%
Contributions 10/11 €8,000 €8,000 = 0.0%
Profit (loss) carried forward 14 -€17,149 -€15,357 +€1,792 +10.4%
Amounts payable 17/49 €20,448 €37,323 +€16,875 +82.5%
Amounts payable within one year 42/48 €20,448 €37,323 +€16,875 +82.5%
Current portion of amounts payable after more than one year 42 €2,753 - -€2,753
Trade debts 44 €17,325 €35,387 +€18,062 +104.3%
Suppliers 440/4 €17,325 €35,387 +€18,062 +104.3%
Taxes, remuneration and social security 45 €48 €1,936 +€1,889 +3971.6%
Taxes 450/3 €8 €142 +€134 +1653.9%
Remuneration and social security 454/9 €39 €1,795 +€1,755 +4446.6%
Other amounts payable 47/48 €323 - -€323
Turnover 70 €486,938 €446,584 -€40,354 -8.3%
Non-recurring operating income 76A €3,138 - -€3,138
Goods, raw materials, services and sundry goods 60/61 €499,064 €427,249 -€71,815 -14.4%
Remuneration, social security and pensions 62 €8,533 €16,632 +€8,099 +94.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €229 - -€229
Other operating charges 640/8 €792 €1,677 +€885 +111.7%
Gross operating margin 9900 -€7,789 €20,826 +€28,615
Operating profit (loss) 9901 -€17,342 €2,517 +€19,859
Financial charges 65/66B €163 €725 +€562 +344.2%
Recurring financial charges 65 €163 €725 +€562 +344.2%
Profit (loss) for the period before taxes 9903 -€17,506 €1,792 +€19,297
Profit (loss) for the period 9904 -€17,506 €1,792 +€19,297
Profit (loss) for the period to be appropriated 9905 -€17,506 €1,792 +€19,297

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 30 September 2026 via checked.be.