Mallan Consulting: 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.
Mallan Consulting
Largest movements
- Cash -€65,461
down €65,461 (-34.5%), from €189,715 to €124,254
mainly Other debts (-€83,560) and Deferred charges and accrued income (-€9,522)
- Receivables within one year -€12,089
down €12,089 (-40.5%), from €29,846 to €17,757
of which Trade receivables: -€21,780
- Deferred charges and accrued income +€9,522
up €9,522 (+678%), from €1,405 to €10,927
- Tangible fixed assets -€2,832
down €2,832 (-62.6%), from €4,522 to €1,690
of which Plant, machinery and equipment: -€2,447
- Other debts -€83,560
down €83,560 (-96.0%), from €87,069 to €3,508
- Reserves +€19,173
up €19,173 (+15.8%), from €121,108 to €140,281
- Tax, wage and social debts -€8,368
down €8,368 (-87.9%), from €9,519 to €1,152
- Gross operating margin -€75,297
down €75,297 (-66.1%), from €113,854 to €38,556
- Taxes -€13,894
down €13,894 (-63.1%), from €22,032 to €8,138
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 | €225,488 | €154,628 | -€70,860 | -31.4% |
| Fixed assets | 21/28 | €4,522 | €1,690 | -€2,832 | -62.6% |
| Tangible fixed assets | 22/27 | €4,522 | €1,690 | -€2,832 | -62.6% |
| Plant, machinery and equipment | 23 | €2,447 | €0 | -€2,447 | -100% |
| Furniture and vehicles | 24 | €0 | €1,690 | +€1,690 | |
| Other tangible fixed assets | 26 | €2,075 | €0 | -€2,075 | -100% |
| Current assets | 29/58 | €220,966 | €152,938 | -€68,028 | -30.8% |
| Amounts receivable within one year | 40/41 | €29,846 | €17,757 | -€12,089 | -40.5% |
| Trade receivables | 40 | €21,780 | €0 | -€21,780 | -100% |
| Other amounts receivable | 41 | €8,066 | €17,757 | +€9,691 | +120% |
| Cash at bank and in hand | 54/58 | €189,715 | €124,254 | -€65,461 | -34.5% |
| Deferred charges and accrued income | 490/1 | €1,405 | €10,927 | +€9,522 | +678% |
| Total equity and liabilities | 10/49 | €225,488 | €154,628 | -€70,860 | -31.4% |
| Equity | 10/15 | €126,108 | €145,281 | +€19,173 | +15.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €121,108 | €140,281 | +€19,173 | +15.8% |
| Distributable reserves | 133 | €121,108 | €140,281 | +€19,173 | +15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,380 | €9,347 | -€90,033 | -90.6% |
| Amounts payable within one year | 42/48 | €99,212 | €9,179 | -€90,033 | -90.7% |
| Trade debts | 44 | €2,624 | €4,519 | +€1,895 | +72.2% |
| Suppliers | 440/4 | €2,624 | €4,519 | +€1,895 | +72.2% |
| Taxes, remuneration and social security | 45 | €9,519 | €1,152 | -€8,368 | -87.9% |
| Taxes | 450/3 | €9,519 | €1,152 | -€8,368 | -87.9% |
| Other amounts payable | 47/48 | €87,069 | €3,508 | -€83,560 | -96.0% |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Non-recurring operating income | 76A | €6,324 | €0 | -€6,324 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €208 | -€202 | -49.3% |
| Other operating charges | 640/8 | €593 | €751 | +€158 | +26.6% |
| Non-recurring operating charges | 66A | €234 | €4,522 | +€4,288 | +1,834% |
| Gross operating margin | 9900 | €113,854 | €38,556 | -€75,297 | -66.1% |
| Operating profit (loss) | 9901 | €112,617 | €33,076 | -€79,541 | -70.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €5,319 | €5,765 | +€446 | +8.4% |
| Recurring financial charges | 65 | €5,319 | €5,765 | +€446 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €107,299 | €27,311 | -€79,988 | -74.5% |
| Income taxes | 67/77 | €22,032 | €8,138 | -€13,894 | -63.1% |
| Profit (loss) for the period | 9904 | €85,267 | €19,173 | -€66,094 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,267 | €19,173 | -€66,094 | -77.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.