MALA 1502: 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.
MALA 1502
Largest movements
- Tangible fixed assets +€61,264
up €61,264 (+990%), from €6,185 to €67,449
of which Furniture and vehicles: +€60,656
- Receivables within one year +€11,155
up €11,155 (+93.9%), from €11,885 to €23,040
of which Other amounts receivable: +€16,517
- Cash -€2,479
down €2,479 (-16.8%), from €14,753 to €12,274
mainly Investment in fixed assets (net) (-€63,185) and Receivables within one year (-€11,155)
- Debts after one year +€51,569
up €51,569 (+497%), from €10,375 to €61,944
- Current portion of long-term debt +€13,434
up €13,434 (+269%), from €4,997 to €18,431
- Profit (loss) carried forward +€9,093
up €9,093 (+1,512%), from €601 to €9,695
- Accrued charges and deferred income -€4,211
down €4,211 (-100%), from €4,211 to €0
- Other debts -€3,164
down €3,164 (-100%), from €3,164 to €0
- Gross operating margin +€17,835
up €17,835 (+376%), from €4,743 to €22,578
- Taxes +€6,027
up €6,027, from -€698 to €5,330
- Other operating charges +€829
up €829 (+23.0%), from €3,602 to €4,430
- Depreciation +€781
up €781 (+68.5%), from €1,140 to €1,921
- Financial charges +€318
up €318 (+49.3%), from €646 to €965
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 | €33,668 | €102,763 | +€69,095 | +205% |
| Fixed assets | 21/28 | €6,185 | €67,449 | +€61,264 | +990% |
| Tangible fixed assets | 22/27 | €6,185 | €67,449 | +€61,264 | +990% |
| Plant, machinery and equipment | 23 | €739 | €1,808 | +€1,069 | +145% |
| Furniture and vehicles | 24 | €1,671 | €62,327 | +€60,656 | +3,629% |
| Other tangible fixed assets | 26 | €3,775 | €3,314 | -€461 | -12.2% |
| Current assets | 29/58 | €27,483 | €35,314 | +€7,832 | +28.5% |
| Amounts receivable within one year | 40/41 | €11,885 | €23,040 | +€11,155 | +93.9% |
| Trade receivables | 40 | €11,702 | €6,340 | -€5,362 | -45.8% |
| Other amounts receivable | 41 | €183 | €16,700 | +€16,517 | +9,030% |
| Cash at bank and in hand | 54/58 | €14,753 | €12,274 | -€2,479 | -16.8% |
| Deferred charges and accrued income | 490/1 | €845 | €0 | -€845 | -100% |
| Total equity and liabilities | 10/49 | €33,668 | €102,763 | +€69,095 | +205% |
| Equity | 10/15 | €5,601 | €14,695 | +€9,093 | +162% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €601 | €9,695 | +€9,093 | +1,512% |
| Amounts payable | 17/49 | €28,067 | €88,068 | +€60,002 | +214% |
| Amounts payable after more than one year | 17 | €10,375 | €61,944 | +€51,569 | +497% |
| Financial debts | 170/4 | €10,375 | €61,944 | +€51,569 | +497% |
| Amounts payable within one year | 42/48 | €13,480 | €26,125 | +€12,645 | +93.8% |
| Current portion of amounts payable after more than one year | 42 | €4,997 | €18,431 | +€13,434 | +269% |
| Trade debts | 44 | - | €2,481 | +€2,481 | |
| Suppliers | 440/4 | - | €2,481 | +€2,481 | |
| Taxes, remuneration and social security | 45 | €5,319 | €5,212 | -€107 | -2.0% |
| Taxes | 450/3 | €5,319 | €3,712 | -€1,607 | -30.2% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €3,164 | €0 | -€3,164 | -100% |
| Accrued charges and deferred income | 492/3 | €4,211 | €0 | -€4,211 | -100% |
| Non-recurring operating income | 76A | €132 | - | -€132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,140 | €1,921 | +€781 | +68.5% |
| Other operating charges | 640/8 | €3,602 | €4,430 | +€829 | +23.0% |
| Non-recurring operating charges | 66A | - | €839 | +€839 | |
| Gross operating margin | 9900 | €4,743 | €22,578 | +€17,835 | +376% |
| Operating profit (loss) | 9901 | €1 | €15,388 | +€15,386 | +1,148,234% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €646 | €965 | +€318 | +49.3% |
| Recurring financial charges | 65 | €646 | €965 | +€318 | +49.3% |
| Profit (loss) for the period before taxes | 9903 | -€636 | €14,423 | +€15,059 | |
| Income taxes | 67/77 | -€698 | €5,330 | +€6,027 | |
| Profit (loss) for the period | 9904 | €62 | €9,093 | +€9,031 | +14,506% |
| Profit (loss) for the period to be appropriated | 9905 | €62 | €9,093 | +€9,031 | +14,506% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.