MALEMPRE: 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.
MALEMPRE
Largest movements
- Current investments +€100,000
new in 2024: €100,000
- Cash -€70,812
down €70,812 (-17.0%), from €416,198 to €345,386
mainly Current investments (-€100,000) and Other debts (-€45,000)
- Tangible fixed assets -€23,271
down €23,271 (-6.9%), from €337,541 to €314,270
of which Plant, machinery and equipment: -€31,616
- Other debts -€45,000
no longer reported in 2024 (was €45,000)
- Tax, wage and social debts +€40,000
up €40,000 (+2,000%), from €2,000 to €42,000
- Profit (loss) carried forward +€16,401
up €16,401 (+5.7%), from €287,544 to €303,945
- Depreciation -€9,848
down €9,848 (-15.2%), from €64,666 to €54,818
- Taxes -€8,814
down €8,814 (-88.1%), from €10,000 to €1,186
- Gross operating margin -€7,036
down €7,036 (-5.5%), from €127,029 to €119,993
- Other operating charges +€2,564
up €2,564 (+105%), from €2,449 to €5,013
- Financial charges +€1,881
up €1,881 (+257%), from €731 to €2,612
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €873,475 | €883,215 | +€9,740 | +1.1% |
| Fixed assets | 21/28 | €337,541 | €314,270 | -€23,271 | -6.9% |
| Tangible fixed assets | 22/27 | €337,541 | €314,270 | -€23,271 | -6.9% |
| Land and buildings | 22 | €58,291 | €57,843 | -€448 | -0.8% |
| Plant, machinery and equipment | 23 | €169,615 | €137,999 | -€31,616 | -18.6% |
| Furniture and vehicles | 24 | €46,942 | €52,902 | +€5,960 | +12.7% |
| Other tangible fixed assets | 26 | €62,693 | €54,856 | -€7,837 | -12.5% |
| Assets under construction and advance payments | 27 | - | €10,670 | +€10,670 | |
| Current assets | 29/58 | €535,934 | €568,945 | +€33,011 | +6.2% |
| Amounts receivable within one year | 40/41 | €117,597 | €121,239 | +€3,642 | +3.1% |
| Trade receivables | 40 | €10,126 | €317 | -€9,809 | -96.9% |
| Other amounts receivable | 41 | €107,471 | €120,922 | +€13,451 | +12.5% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €416,198 | €345,386 | -€70,812 | -17.0% |
| Deferred charges and accrued income | 490/1 | €2,139 | €2,320 | +€181 | +8.5% |
| Total equity and liabilities | 10/49 | €873,475 | €883,215 | +€9,740 | +1.1% |
| Equity | 10/15 | €824,531 | €840,932 | +€16,401 | +2.0% |
| Contributions | 10/11 | €352,766 | €352,766 | = | 0.0% |
| Contributions outside capital | 11 | €352,766 | - | -€352,766 | |
| Other | 1109/19 | €352,766 | - | -€352,766 | |
| Reserves | 13 | €184,221 | €184,221 | = | 0.0% |
| Distributable reserves | 133 | €184,221 | €184,221 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,544 | €303,945 | +€16,401 | +5.7% |
| Amounts payable | 17/49 | €48,944 | €42,283 | -€6,661 | -13.6% |
| Amounts payable within one year | 42/48 | €48,944 | €42,283 | -€6,661 | -13.6% |
| Trade debts | 44 | €1,944 | €283 | -€1,661 | -85.4% |
| Suppliers | 440/4 | €1,944 | €283 | -€1,661 | -85.4% |
| Taxes, remuneration and social security | 45 | €2,000 | €42,000 | +€40,000 | +2,000% |
| Taxes | 450/3 | €2,000 | €42,000 | +€40,000 | +2,000% |
| Other amounts payable | 47/48 | €45,000 | - | -€45,000 | |
| Non-recurring operating income | 76A | €4,280 | €13,368 | +€9,088 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,666 | €54,818 | -€9,848 | -15.2% |
| Other operating charges | 640/8 | €2,449 | €5,013 | +€2,564 | +105% |
| Non-recurring operating charges | 66A | - | €84 | +€84 | |
| Gross operating margin | 9900 | €127,029 | €119,993 | -€7,036 | -5.5% |
| Operating profit (loss) | 9901 | €59,914 | €60,078 | +€164 | +0.3% |
| Financial income | 75/76B | - | €121 | +€121 | |
| Recurring financial income | 75 | - | €121 | +€121 | |
| Financial charges | 65/66B | €731 | €2,612 | +€1,881 | +257% |
| Recurring financial charges | 65 | €731 | €2,612 | +€1,881 | +257% |
| Profit (loss) for the period before taxes | 9903 | €59,183 | €57,587 | -€1,596 | -2.7% |
| Income taxes | 67/77 | €10,000 | €1,186 | -€8,814 | -88.1% |
| Profit (loss) for the period | 9904 | €49,183 | €56,401 | +€7,218 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,183 | €56,401 | +€7,218 | +14.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.