MALIAU: what changed
Two fiscal 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.
MALIAU
Largest movements
- Cash +€22,065
up €22,065 (+69.9%), from €31,556 to €53,621
mainly Net result for the year (+€39,046) and Deferred charges and accrued income (+€15,334)
- Deferred charges and accrued income -€15,334
no longer reported in 2024 (was €15,334)
- Receivables within one year +€12,578
up €12,578 (+82.9%), from €15,175 to €27,753
of which Other amounts receivable: +€9,462
- Tangible fixed assets +€9,129
up €9,129 (+26.0%), from €35,052 to €44,181
of which Other tangible fixed assets: +€5,240
- Reserves +€38,000
up €38,000 (+65.5%), from €58,000 to €96,000
- Tax, wage and social debts -€11,569
down €11,569 (-44.5%), from €26,013 to €14,444
of which Taxes: -€9,395
- Other debts +€2,695
up €2,695 (+232.3%), from €1,160 to €3,855
- Gross operating margin -€17,703
down €17,703 (-22.1%), from €80,166 to €62,463
- Depreciation +€6,462
up €6,462 (+321.2%), from €2,012 to €8,473
- Taxes -€3,958
down €3,958 (-23.4%), from €16,918 to €12,959
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.
Cash bridge derived
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 | €97,117 | €125,555 | +€28,438 | +29.3% |
| Fixed assets | 21/28 | €35,052 | €44,181 | +€9,129 | +26.0% |
| Tangible fixed assets | 22/27 | €35,052 | €44,181 | +€9,129 | +26.0% |
| Furniture and vehicles | 24 | - | €3,889 | +€3,889 | |
| Other tangible fixed assets | 26 | €35,052 | €40,292 | +€5,240 | +14.9% |
| Current assets | 29/58 | €62,065 | €81,374 | +€19,309 | +31.1% |
| Amounts receivable within one year | 40/41 | €15,175 | €27,753 | +€12,578 | +82.9% |
| Trade receivables | 40 | €15,175 | €18,291 | +€3,116 | +20.5% |
| Other amounts receivable | 41 | - | €9,462 | +€9,462 | |
| Cash at bank and in hand | 54/58 | €31,556 | €53,621 | +€22,065 | +69.9% |
| Deferred charges and accrued income | 490/1 | €15,334 | - | -€15,334 | |
| Total equity and liabilities | 10/49 | €97,117 | €125,555 | +€28,438 | +29.3% |
| Equity | 10/15 | €61,546 | €99,759 | +€38,213 | +62.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,000 | €96,000 | +€38,000 | +65.5% |
| Distributable reserves | 133 | €58,000 | €96,000 | +€38,000 | +65.5% |
| Profit (loss) carried forward | 14 | €546 | €759 | +€213 | +39.0% |
| Amounts payable | 17/49 | €35,570 | €25,795 | -€9,775 | -27.5% |
| Amounts payable within one year | 42/48 | €33,019 | €24,263 | -€8,756 | -26.5% |
| Trade debts | 44 | €5,846 | €5,964 | +€118 | +2.0% |
| Suppliers | 440/4 | €5,846 | €5,964 | +€118 | +2.0% |
| Taxes, remuneration and social security | 45 | €26,013 | €14,444 | -€11,569 | -44.5% |
| Taxes | 450/3 | €23,839 | €14,444 | -€9,395 | -39.4% |
| Remuneration and social security | 454/9 | €2,174 | - | -€2,174 | |
| Other amounts payable | 47/48 | €1,160 | €3,855 | +€2,695 | +232.3% |
| Accrued charges and deferred income | 492/3 | €2,551 | €1,532 | -€1,019 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,012 | €8,473 | +€6,462 | +321.2% |
| Other operating charges | 640/8 | €387 | €691 | +€304 | +78.6% |
| Gross operating margin | 9900 | €80,166 | €62,463 | -€17,703 | -22.1% |
| Operating profit (loss) | 9901 | €77,767 | €53,298 | -€24,469 | -31.5% |
| Financial income | 75/76B | €0 | €10 | +€10 | +96600.0% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +96600.0% |
| Financial charges | 65/66B | €1,503 | €1,303 | -€200 | -13.3% |
| Recurring financial charges | 65 | €1,503 | €1,303 | -€200 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €76,264 | €52,005 | -€24,259 | -31.8% |
| Income taxes | 67/77 | €16,918 | €12,959 | -€3,958 | -23.4% |
| Profit (loss) for the period | 9904 | €59,346 | €39,046 | -€20,300 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,346 | €39,046 | -€20,300 | -34.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.