Malais Consulting: 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.
Malais Consulting
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€77,343
up €77,343 (+76.2%), from €101,478 to €178,822
mainly Current investments (+€200,000) and Net result for the year (+€52,522)
- Receivables within one year +€20,061
up €20,061 (+95.9%), from €20,928 to €40,989
of which Trade receivables: +€20,178
- Tangible fixed assets +€3,700
up €3,700 (+152%), from €2,428 to €6,129
of which Furniture and vehicles: +€3,500
- Reserves -€97,478
down €97,478 (-31.8%), from €306,359 to €208,881
- Gross operating margin -€62,250
down €62,250 (-47.4%), from €131,243 to €68,993
- Taxes -€15,039
down €15,039 (-52.4%), from €28,697 to €13,657
- Depreciation +€2,898
up €2,898 (+315%), from €919 to €3,817
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 | €326,305 | €226,861 | -€99,444 | -30.5% |
| Fixed assets | 21/28 | €2,428 | €6,129 | +€3,700 | +152% |
| Tangible fixed assets | 22/27 | €2,428 | €6,129 | +€3,700 | +152% |
| Plant, machinery and equipment | 23 | €2,428 | €2,629 | +€201 | +8.3% |
| Furniture and vehicles | 24 | - | €3,500 | +€3,500 | |
| Current assets | 29/58 | €323,877 | €220,732 | -€103,145 | -31.8% |
| Amounts receivable within one year | 40/41 | €20,928 | €40,989 | +€20,061 | +95.9% |
| Trade receivables | 40 | €20,264 | €40,442 | +€20,178 | +99.6% |
| Other amounts receivable | 41 | €664 | €548 | -€116 | -17.5% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €101,478 | €178,822 | +€77,343 | +76.2% |
| Deferred charges and accrued income | 490/1 | €1,470 | €921 | -€550 | -37.4% |
| Total equity and liabilities | 10/49 | €326,305 | €226,861 | -€99,444 | -30.5% |
| Equity | 10/15 | €311,359 | €213,881 | -€97,478 | -31.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €306,359 | €208,881 | -€97,478 | -31.8% |
| Distributable reserves | 133 | €306,359 | €208,881 | -€97,478 | -31.8% |
| Amounts payable | 17/49 | €14,946 | €12,980 | -€1,966 | -13.2% |
| Amounts payable within one year | 42/48 | €14,946 | €12,980 | -€1,966 | -13.2% |
| Financial debts | 43 | €23 | - | -€23 | |
| Credit institutions | 430/8 | €23 | - | -€23 | |
| Trade debts | 44 | €1,576 | €1,348 | -€228 | -14.5% |
| Suppliers | 440/4 | €1,576 | €1,348 | -€228 | -14.5% |
| Taxes, remuneration and social security | 45 | €13,347 | €11,632 | -€1,715 | -12.8% |
| Taxes | 450/3 | €13,347 | €11,632 | -€1,715 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €919 | €3,817 | +€2,898 | +315% |
| Other operating charges | 640/8 | €589 | €779 | +€190 | +32.3% |
| Gross operating margin | 9900 | €131,243 | €68,993 | -€62,250 | -47.4% |
| Operating profit (loss) | 9901 | €129,734 | €64,396 | -€65,338 | -50.4% |
| Financial income | 75/76B | €2,984 | €2,094 | -€889 | -29.8% |
| Recurring financial income | 75 | €2,984 | €2,094 | -€889 | -29.8% |
| Financial charges | 65/66B | €488 | €312 | -€176 | -36.1% |
| Recurring financial charges | 65 | €488 | €312 | -€176 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €132,230 | €66,179 | -€66,051 | -50.0% |
| Income taxes | 67/77 | €28,697 | €13,657 | -€15,039 | -52.4% |
| Profit (loss) for the period | 9904 | €103,533 | €52,522 | -€51,011 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €103,533 | €52,522 | -€51,011 | -49.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.