MALCORPS Kristel: 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.
MALCORPS Kristel
Largest movements
- Receivables within one year +€19,990
new in 2025: €19,990
- Cash +€10,104
up €10,104 (+15.0%), from €67,201 to €77,305
mainly Net result for the year (+€26,765) and Other debts (+€23,382)
- Tangible fixed assets -€1,295
down €1,295 (-45.4%), from €2,850 to €1,556
- Deferred charges and accrued income -€1,144
down €1,144 (-92.5%), from €1,237 to €93
- Other debts +€23,382
up €23,382 (+2,320%), from €1,008 to €24,390
- Reserves +€2,375
up €2,375 (+4.7%), from €50,164 to €52,539
- Trade debts +€2,274
up €2,274 (+161%), from €1,409 to €3,684
- Accrued charges and deferred income -€1,489
down €1,489 (-99.3%), from €1,500 to €11
- Tax, wage and social debts +€1,113
up €1,113 (+9.9%), from €11,206 to €12,319
- Gross operating margin +€4,934
up €4,934 (+15.6%), from €31,706 to €36,640
- Taxes +€949
up €949 (+14.9%), from €6,389 to €7,338
- Depreciation +€474
up €474 (+57.8%), from €820 to €1,295
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 | €71,288 | €98,943 | +€27,655 | +38.8% |
| Fixed assets | 21/28 | €2,850 | €1,556 | -€1,295 | -45.4% |
| Tangible fixed assets | 22/27 | €2,850 | €1,556 | -€1,295 | -45.4% |
| Furniture and vehicles | 24 | €2,850 | €1,556 | -€1,295 | -45.4% |
| Current assets | 29/58 | €68,437 | €97,388 | +€28,950 | +42.3% |
| Amounts receivable within one year | 40/41 | - | €19,990 | +€19,990 | |
| Other amounts receivable | 41 | - | €19,990 | +€19,990 | |
| Cash at bank and in hand | 54/58 | €67,201 | €77,305 | +€10,104 | +15.0% |
| Deferred charges and accrued income | 490/1 | €1,237 | €93 | -€1,144 | -92.5% |
| Total equity and liabilities | 10/49 | €71,288 | €98,943 | +€27,655 | +38.8% |
| Equity | 10/15 | €56,164 | €58,539 | +€2,375 | +4.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €50,164 | €52,539 | +€2,375 | +4.7% |
| Distributable reserves | 133 | €50,164 | €52,539 | +€2,375 | +4.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,123 | €40,404 | +€25,281 | +167% |
| Amounts payable within one year | 42/48 | €13,623 | €40,393 | +€26,770 | +197% |
| Trade debts | 44 | €1,409 | €3,684 | +€2,274 | +161% |
| Suppliers | 440/4 | €1,409 | €3,684 | +€2,274 | +161% |
| Taxes, remuneration and social security | 45 | €11,206 | €12,319 | +€1,113 | +9.9% |
| Taxes | 450/3 | €11,206 | €12,319 | +€1,113 | +9.9% |
| Other amounts payable | 47/48 | €1,008 | €24,390 | +€23,382 | +2,320% |
| Accrued charges and deferred income | 492/3 | €1,500 | €11 | -€1,489 | -99.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €1,295 | +€474 | +57.8% |
| Other operating charges | 640/8 | €816 | €752 | -€64 | -7.8% |
| Gross operating margin | 9900 | €31,706 | €36,640 | +€4,934 | +15.6% |
| Operating profit (loss) | 9901 | €30,069 | €34,592 | +€4,523 | +15.0% |
| Financial income | 75/76B | - | €46 | +€46 | |
| Recurring financial income | 75 | - | €46 | +€46 | |
| Financial charges | 65/66B | €665 | €535 | -€129 | -19.5% |
| Recurring financial charges | 65 | €665 | €535 | -€129 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €29,405 | €34,103 | +€4,699 | +16.0% |
| Income taxes | 67/77 | €6,389 | €7,338 | +€949 | +14.9% |
| Profit (loss) for the period | 9904 | €23,016 | €26,765 | +€3,749 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,016 | €26,765 | +€3,749 | +16.3% |
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.