MALIKA: 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.
MALIKA
Largest movements
- Tangible fixed assets -€7,521
down €7,521 (-3.4%), from €223,294 to €215,774
of which Furniture and vehicles: -€8,078
- Cash +€4,636
up €4,636 (+95.4%), from €4,861 to €9,497
mainly Depreciation (+€8,189) and Net result for the year (+€7,235)
- Receivables within one year -€3,453
down €3,453 (-37.5%), from €9,218 to €5,765
of which Trade receivables: -€1,905
- Profit (loss) carried forward +€7,235
up €7,235 (+48.7%), from -€14,858 to -€7,623
- Current portion of long-term debt -€6,248
down €6,248 (-75.0%), from €8,333 to €2,085
- Other debts -€2,539
down €2,539 (-9.9%), from €25,525 to €22,986
- Gross operating margin +€19,307
up €19,307, from -€398 to €18,909
- Taxes +€1,924
up €1,924 (+1027.7%), from €187 to €2,111
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 | €237,373 | €233,164 | -€4,209 | -1.8% |
| Fixed assets | 21/28 | €223,294 | €215,774 | -€7,521 | -3.4% |
| Tangible fixed assets | 22/27 | €223,294 | €215,774 | -€7,521 | -3.4% |
| Land and buildings | 22 | €181,128 | €181,128 | = | 0.0% |
| Plant, machinery and equipment | 23 | €27,308 | €27,865 | +€557 | +2.0% |
| Furniture and vehicles | 24 | €14,859 | €6,781 | -€8,078 | -54.4% |
| Current assets | 29/58 | €14,079 | €17,390 | +€3,312 | +23.5% |
| Amounts receivable within one year | 40/41 | €9,218 | €5,765 | -€3,453 | -37.5% |
| Trade receivables | 40 | €1,905 | - | -€1,905 | |
| Other amounts receivable | 41 | €7,313 | €5,765 | -€1,548 | -21.2% |
| Cash at bank and in hand | 54/58 | €4,861 | €9,497 | +€4,636 | +95.4% |
| Deferred charges and accrued income | 490/1 | - | €2,128 | +€2,128 | |
| Total equity and liabilities | 10/49 | €237,373 | €233,164 | -€4,209 | -1.8% |
| Equity | 10/15 | €200,046 | €207,281 | +€7,235 | +3.6% |
| Contributions | 10/11 | €53,800 | €53,800 | = | 0.0% |
| Reserves | 13 | €161,104 | €161,104 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,020 | €6,020 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,020 | €6,020 | = | 0.0% |
| Distributable reserves | 133 | €155,084 | €155,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,858 | -€7,623 | +€7,235 | +48.7% |
| Amounts payable | 17/49 | €37,327 | €25,883 | -€11,444 | -30.7% |
| Amounts payable after more than one year | 17 | €2,085 | - | -€2,085 | |
| Financial debts | 170/4 | €2,085 | - | -€2,085 | |
| Amounts payable within one year | 42/48 | €35,242 | €25,883 | -€9,359 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €8,333 | €2,085 | -€6,248 | -75.0% |
| Trade debts | 44 | €1,144 | €812 | -€332 | -29.0% |
| Suppliers | 440/4 | €1,144 | €812 | -€332 | -29.0% |
| Taxes, remuneration and social security | 45 | €240 | - | -€240 | |
| Taxes | 450/3 | €240 | - | -€240 | |
| Other amounts payable | 47/48 | €25,525 | €22,986 | -€2,539 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,078 | €8,189 | +€111 | +1.4% |
| Other operating charges | 640/8 | €1,084 | €1,155 | +€72 | +6.6% |
| Gross operating margin | 9900 | -€398 | €18,909 | +€19,307 | |
| Operating profit (loss) | 9901 | -€9,559 | €9,565 | +€19,125 | |
| Financial income | 75/76B | - | €49 | +€49 | |
| Recurring financial income | 75 | - | €49 | +€49 | |
| Financial charges | 65/66B | €362 | €268 | -€94 | -26.0% |
| Recurring financial charges | 65 | €362 | €268 | -€94 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,922 | €9,347 | +€19,269 | |
| Income taxes | 67/77 | €187 | €2,111 | +€1,924 | +1027.7% |
| Profit (loss) for the period | 9904 | -€10,109 | €7,235 | +€17,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,109 | €7,235 | +€17,344 |
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 12 October 2026 via checked.be.