Maline: 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.
What changed
Maline
NACE 96.301, Funeral services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€349,978
2024 · €341,977+€8,001
Equity
€3.5m
2024 · €3.1m+€349,978
Cash
€430,019
2024 · €301,135+€128,884
Balance sheet total
€3.9m
2024 · €3.8m+€66,403
Largest movements
Assets
- Cash +€128,884
up €128,884 (+42.8%), from €301,135 to €430,019
mainly Net result for the year (+€349,978) and Depreciation (+€105,287)
- Receivables after one year +€100,000
new in 2025: €100,000
- Tangible fixed assets -€98,616
down €98,616 (-3.2%), from €3.1m to €3.0m
of which Land and buildings: -€97,306
- Stocks and contracts -€44,491
no longer reported in 2025 (was €44,491)
Equity and liabilities
- Reserves +€349,978
up €349,978 (+11.6%), from €3.0m to €3.4m
- Debts after one year -€229,955
down €229,955 (-46.6%), from €493,211 to €263,256
Income statement
- Gross operating margin +€17,522
up €17,522 (+2.9%), from €613,141 to €630,663
- Taxes +€14,463
up €14,463 (+12.7%), from €113,902 to €128,365
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.
Result 2024
€341,977
Gross operating margin
+€17,522
Staff costs
+€3,902
Depreciation
-€1,378
Other operating charges
+€228
Financial income
+€529
Financial charges
+€1,661
Taxes
-€14,463
Result 2025
€349,978
raises the resultlowers the result
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.
From operations
+€401,633
Investment
-€26,671
Financing
-€246,078
Cash 2024
€301,135
From operations (derived)
+€401,633
Net result for the year
+€349,978
Depreciation
+€105,287
Receivables after one year
-€100,000
Stocks and contracts
+€44,491
Receivables within one year
+€38,694
Deferred charges and accrued income
+€680
Trade debts
-€29,772
Tax, wage and social debts
+€10,667
Accrued charges and deferred income
-€18,392
Investment (derived)
-€26,671
Investment in fixed assets (net)
-€26,671
Financing
-€246,078
Debts after one year
-€229,955
Current portion of long-term debt
-€16,123
Cash 2025
€430,019
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,823,733 | €3,890,136 | +€66,403 | +1.7% |
| Fixed assets | 21/28 | €3,119,011 | €3,040,395 | -€78,616 | -2.5% |
| Tangible fixed assets | 22/27 | €3,119,001 | €3,020,385 | -€98,616 | -3.2% |
| Land and buildings | 22 | €3,079,634 | €2,982,328 | -€97,306 | -3.2% |
| Plant, machinery and equipment | 23 | €7,617 | €7,908 | +€291 | +3.8% |
| Furniture and vehicles | 24 | €31,750 | €30,149 | -€1,601 | -5.0% |
| Financial fixed assets | 28 | €10 | €20,010 | +€20,000 | +200,000% |
| Current assets | 29/58 | €704,722 | €849,741 | +€145,019 | +20.6% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Stocks and contracts in progress | 3 | €44,491 | - | -€44,491 | |
| Stocks | 30/36 | €44,491 | - | -€44,491 | |
| Amounts receivable within one year | 40/41 | €103,226 | €64,532 | -€38,694 | -37.5% |
| Trade receivables | 40 | €84,027 | €45,271 | -€38,756 | -46.1% |
| Other amounts receivable | 41 | €19,199 | €19,261 | +€62 | +0.3% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €301,135 | €430,019 | +€128,884 | +42.8% |
| Deferred charges and accrued income | 490/1 | €5,870 | €5,190 | -€680 | -11.6% |
| Total equity and liabilities | 10/49 | €3,823,733 | €3,890,136 | +€66,403 | +1.7% |
| Equity | 10/15 | €3,135,831 | €3,485,809 | +€349,978 | +11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €121,385 | €121,385 | = | 0.0% |
| Reserves | 13 | €3,008,246 | €3,358,224 | +€349,978 | +11.6% |
| Distributable reserves | 133 | €3,008,246 | €3,358,224 | +€349,978 | +11.6% |
| Amounts payable | 17/49 | €687,902 | €404,327 | -€283,575 | -41.2% |
| Amounts payable after more than one year | 17 | €493,211 | €263,256 | -€229,955 | -46.6% |
| Financial debts | 170/4 | €493,211 | €263,256 | -€229,955 | -46.6% |
| Amounts payable within one year | 42/48 | €170,477 | €135,249 | -€35,228 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €126,526 | €110,403 | -€16,123 | -12.7% |
| Trade debts | 44 | €36,135 | €6,363 | -€29,772 | -82.4% |
| Suppliers | 440/4 | €36,135 | €6,363 | -€29,772 | -82.4% |
| Taxes, remuneration and social security | 45 | €7,816 | €18,483 | +€10,667 | +136% |
| Taxes | 450/3 | €4,670 | €18,408 | +€13,738 | +294% |
| Remuneration and social security | 454/9 | €3,146 | €75 | -€3,071 | -97.6% |
| Accrued charges and deferred income | 492/3 | €24,214 | €5,822 | -€18,392 | -76.0% |
| Remuneration, social security and pensions | 62 | €21,915 | €18,013 | -€3,902 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,909 | €105,287 | +€1,378 | +1.3% |
| Other operating charges | 640/8 | €16,094 | €15,866 | -€228 | -1.4% |
| Gross operating margin | 9900 | €613,141 | €630,663 | +€17,522 | +2.9% |
| Operating profit (loss) | 9901 | €471,223 | €491,497 | +€20,274 | +4.3% |
| Financial income | 75/76B | €583 | €1,112 | +€529 | +90.7% |
| Recurring financial income | 75 | €583 | €1,112 | +€529 | +90.7% |
| Financial charges | 65/66B | €15,927 | €14,266 | -€1,661 | -10.4% |
| Recurring financial charges | 65 | €15,927 | €14,266 | -€1,661 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €455,879 | €478,343 | +€22,464 | +4.9% |
| Income taxes | 67/77 | €113,902 | €128,365 | +€14,463 | +12.7% |
| Profit (loss) for the period | 9904 | €341,977 | €349,978 | +€8,001 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €341,977 | €349,978 | +€8,001 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.