MALI Consultancy: 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.
MALI Consultancy
Largest movements
- Receivables after one year +€86,903
new in 2025: €86,903
- Cash -€53,440
down €53,440 (-48.2%), from €110,958 to €57,517
mainly Receivables after one year (-€86,903) and Receivables within one year (-€5,838)
- Profit (loss) carried forward +€19,615
up €19,615 (+6.4%), from €307,249 to €326,864
- Financial income -€2.4m
down €2.4m (-100.0%), from €2.4m to €1,101
of which Non-recurring financial income: -€2.3m
- Gross operating margin +€29,059
up €29,059 (+103%), from €28,148 to €57,207
- Other operating charges +€14,797
up €14,797 (+637%), from €2,324 to €17,121
- Taxes +€9,190
up €9,190 (+1,505%), from €611 to €9,800
- Depreciation +€2,816
up €2,816 (+55.0%), from €5,121 to €7,937
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 | €1,642,897 | €1,678,760 | +€35,863 | +2.2% |
| Fixed assets | 21/28 | €1,503,680 | €1,500,317 | -€3,362 | -0.2% |
| Tangible fixed assets | 22/27 | €40,508 | €37,145 | -€3,362 | -8.3% |
| Land and buildings | 22 | €21,915 | €19,554 | -€2,361 | -10.8% |
| Plant, machinery and equipment | 23 | €7,107 | €5,588 | -€1,519 | -21.4% |
| Furniture and vehicles | 24 | €11,486 | €12,003 | +€518 | +4.5% |
| Financial fixed assets | 28 | €1,463,172 | €1,463,172 | = | 0.0% |
| Current assets | 29/58 | €139,217 | €178,443 | +€39,225 | +28.2% |
| Amounts receivable after more than one year | 29 | - | €86,903 | +€86,903 | |
| Trade receivables | 290 | - | €86,903 | +€86,903 | |
| Amounts receivable within one year | 40/41 | €23,329 | €29,167 | +€5,838 | +25.0% |
| Trade receivables | 40 | €17,360 | €23,019 | +€5,659 | +32.6% |
| Other amounts receivable | 41 | €5,969 | €6,148 | +€179 | +3.0% |
| Cash at bank and in hand | 54/58 | €110,958 | €57,517 | -€53,440 | -48.2% |
| Deferred charges and accrued income | 490/1 | €4,930 | €4,855 | -€75 | -1.5% |
| Total equity and liabilities | 10/49 | €1,642,897 | €1,678,760 | +€35,863 | +2.2% |
| Equity | 10/15 | €1,614,178 | €1,633,793 | +€19,615 | +1.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Revaluation surpluses | 12 | €1,286,469 | €1,286,469 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,249 | €326,864 | +€19,615 | +6.4% |
| Amounts payable | 17/49 | €28,719 | €44,967 | +€16,248 | +56.6% |
| Amounts payable within one year | 42/48 | €28,719 | €44,967 | +€16,248 | +56.6% |
| Trade debts | 44 | €3,574 | €6,833 | +€3,260 | +91.2% |
| Suppliers | 440/4 | €3,574 | €6,833 | +€3,260 | +91.2% |
| Taxes, remuneration and social security | 45 | €4,521 | €4,465 | -€57 | -1.3% |
| Taxes | 450/3 | €4,521 | €4,465 | -€57 | -1.3% |
| Other amounts payable | 47/48 | €20,624 | €33,669 | +€13,045 | +63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,121 | €7,937 | +€2,816 | +55.0% |
| Other operating charges | 640/8 | €2,324 | €17,121 | +€14,797 | +637% |
| Gross operating margin | 9900 | €28,148 | €57,207 | +€29,059 | +103% |
| Operating profit (loss) | 9901 | €20,704 | €32,150 | +€11,446 | +55.3% |
| Financial income | 75/76B | €2,357,147 | €1,101 | -€2.4m | -100.0% |
| Recurring financial income | 75 | €69,830 | €1,101 | -€68,729 | -98.4% |
| Non-recurring financial income | 76B | €2,287,317 | - | -€2.3m | |
| Financial charges | 65/66B | €4,001 | €3,835 | -€166 | -4.2% |
| Recurring financial charges | 65 | €4,001 | €3,835 | -€166 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €2,373,849 | €29,415 | -€2.3m | -98.8% |
| Income taxes | 67/77 | €611 | €9,800 | +€9,190 | +1,505% |
| Profit (loss) for the period | 9904 | €2,373,239 | €19,615 | -€2.4m | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,373,239 | €19,615 | -€2.4m | -99.2% |
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 31 October 2026 via checked.be.