Malama Studio: 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.
Malama Studio
Largest movements
- Cash +€81,200
up €81,200 (+515%), from €15,767 to €96,968
mainly Net result for the year (+€78,030) and Tax, wage and social debts (+€6,332)
- Receivables within one year +€6,680
up €6,680 (+51.2%), from €13,059 to €19,739
of which Trade receivables: +€6,680
- Tangible fixed assets +€1,772
up €1,772 (+121%), from €1,460 to €3,231
of which Furniture and vehicles: +€2,020
- Profit (loss) carried forward +€78,030
up €78,030 (+899%), from €8,675 to €86,705
- Tax, wage and social debts +€6,332
up €6,332 (+48.7%), from €13,012 to €19,344
of which Taxes: +€7,093
- Trade debts +€4,766
up €4,766 (+106%), from €4,500 to €9,266
- Gross operating margin +€89,645
up €89,645 (+174%), from €51,522 to €141,168
- Taxes +€19,627
up €19,627 (+803%), from €2,446 to €22,073
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 | €34,494 | €123,720 | +€89,227 | +259% |
| Fixed assets | 21/28 | €1,460 | €3,231 | +€1,772 | +121% |
| Tangible fixed assets | 22/27 | €1,460 | €3,231 | +€1,772 | +121% |
| Plant, machinery and equipment | 23 | €1,194 | €945 | -€249 | -20.8% |
| Furniture and vehicles | 24 | €266 | €2,286 | +€2,020 | +760% |
| Current assets | 29/58 | €33,034 | €120,489 | +€87,455 | +265% |
| Amounts receivable within one year | 40/41 | €13,059 | €19,739 | +€6,680 | +51.2% |
| Trade receivables | 40 | €13,059 | €19,739 | +€6,680 | +51.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,767 | €96,968 | +€81,200 | +515% |
| Deferred charges and accrued income | 490/1 | €4,208 | €3,782 | -€425 | -10.1% |
| Total equity and liabilities | 10/49 | €34,494 | €123,720 | +€89,227 | +259% |
| Equity | 10/15 | €10,675 | €88,705 | +€78,030 | +731% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,675 | €86,705 | +€78,030 | +899% |
| Amounts payable | 17/49 | €23,819 | €35,016 | +€11,197 | +47.0% |
| Amounts payable within one year | 42/48 | €23,630 | €34,836 | +€11,206 | +47.4% |
| Trade debts | 44 | €4,500 | €9,266 | +€4,766 | +106% |
| Suppliers | 440/4 | €4,500 | €9,266 | +€4,766 | +106% |
| Taxes, remuneration and social security | 45 | €13,012 | €19,344 | +€6,332 | +48.7% |
| Taxes | 450/3 | €7,017 | €14,110 | +€7,093 | +101% |
| Remuneration and social security | 454/9 | €5,995 | €5,233 | -€761 | -12.7% |
| Other amounts payable | 47/48 | €6,118 | €6,226 | +€108 | +1.8% |
| Accrued charges and deferred income | 492/3 | €189 | €180 | -€9 | -5.0% |
| Remuneration, social security and pensions | 62 | €39,983 | €38,584 | -€1,399 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,031 | €655 | -€376 | -36.4% |
| Other operating charges | 640/8 | €724 | €271 | -€452 | -62.5% |
| Gross operating margin | 9900 | €51,522 | €141,168 | +€89,645 | +174% |
| Operating profit (loss) | 9901 | €9,784 | €101,656 | +€91,873 | +939% |
| Financial income | 75/76B | €165 | €39 | -€126 | -76.4% |
| Recurring financial income | 75 | €165 | €39 | -€126 | -76.4% |
| Financial charges | 65/66B | €527 | €1,593 | +€1,066 | +202% |
| Recurring financial charges | 65 | €527 | €1,593 | +€1,066 | +202% |
| Profit (loss) for the period before taxes | 9903 | €9,422 | €100,103 | +€90,681 | +962% |
| Income taxes | 67/77 | €2,446 | €22,073 | +€19,627 | +803% |
| Profit (loss) for the period | 9904 | €6,976 | €78,030 | +€71,054 | +1,019% |
| Profit (loss) for the period to be appropriated | 9905 | €6,976 | €78,030 | +€71,054 | +1,019% |
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 15 October 2026 via checked.be.