MALLIEN-BOURRY: 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.
MALLIEN-BOURRY
Largest movements
- Receivables within one year -€32,337
down €32,337 (-62.2%), from €51,970 to €19,633
of which Trade receivables: -€25,314
- Cash +€7,749
up €7,749 (+581%), from €1,334 to €9,083
mainly Receivables within one year (+€32,337) and Depreciation (+€4,703)
- Tangible fixed assets -€4,703
down €4,703 (-3.8%), from €122,680 to €117,976
of which Land and buildings: -€4,703
- Profit (loss) carried forward -€10,254
down €10,254 (-51.7%), from €19,841 to €9,587
- Debts after one year -€9,387
down €9,387 (-9.4%), from €99,542 to €90,155
- Trade debts -€6,348
down €6,348 (-39.9%), from €15,910 to €9,562
- Tax, wage and social debts -€3,328
down €3,328 (-78.5%), from €4,238 to €910
of which Remuneration and social security: -€3,577
- Gross operating margin -€26,351
down €26,351 (-65.8%), from €40,019 to €13,668
- Staff costs -€7,791
down €7,791 (-33.8%), from €23,070 to €15,279
- Taxes -€1,579
down €1,579 (-90.6%), from €1,743 to €164
- Depreciation -€1,296
down €1,296 (-21.6%), from €6,000 to €4,703
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 | €177,154 | €148,493 | -€28,661 | -16.2% |
| Fixed assets | 21/28 | €122,680 | €117,976 | -€4,703 | -3.8% |
| Tangible fixed assets | 22/27 | €122,680 | €117,976 | -€4,703 | -3.8% |
| Land and buildings | 22 | €122,680 | €117,976 | -€4,703 | -3.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €54,474 | €30,516 | -€23,958 | -44.0% |
| Amounts receivable within one year | 40/41 | €51,970 | €19,633 | -€32,337 | -62.2% |
| Trade receivables | 40 | €36,886 | €11,572 | -€25,314 | -68.6% |
| Other amounts receivable | 41 | €15,084 | €8,061 | -€7,023 | -46.6% |
| Cash at bank and in hand | 54/58 | €1,334 | €9,083 | +€7,749 | +581% |
| Deferred charges and accrued income | 490/1 | €1,170 | €1,800 | +€630 | +53.8% |
| Total equity and liabilities | 10/49 | €177,154 | €148,493 | -€28,661 | -16.2% |
| Equity | 10/15 | €31,901 | €21,647 | -€10,254 | -32.1% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,841 | €9,587 | -€10,254 | -51.7% |
| Amounts payable | 17/49 | €145,253 | €126,846 | -€18,407 | -12.7% |
| Amounts payable after more than one year | 17 | €99,542 | €90,155 | -€9,387 | -9.4% |
| Financial debts | 170/4 | €99,542 | €90,155 | -€9,387 | -9.4% |
| Amounts payable within one year | 42/48 | €45,711 | €36,691 | -€9,020 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €9,152 | €9,387 | +€235 | +2.6% |
| Trade debts | 44 | €15,910 | €9,562 | -€6,348 | -39.9% |
| Suppliers | 440/4 | €15,910 | €9,562 | -€6,348 | -39.9% |
| Taxes, remuneration and social security | 45 | €4,238 | €910 | -€3,328 | -78.5% |
| Taxes | 450/3 | €661 | €910 | +€249 | +37.6% |
| Remuneration and social security | 454/9 | €3,577 | €0 | -€3,577 | -100% |
| Other amounts payable | 47/48 | €16,411 | €16,832 | +€421 | +2.6% |
| Remuneration, social security and pensions | 62 | €23,070 | €15,279 | -€7,791 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €4,703 | -€1,296 | -21.6% |
| Other operating charges | 640/8 | €1,257 | €1,001 | -€257 | -20.4% |
| Gross operating margin | 9900 | €40,019 | €13,668 | -€26,351 | -65.8% |
| Operating profit (loss) | 9901 | €9,692 | -€7,315 | -€17,007 | |
| Financial charges | 65/66B | €2,955 | €2,775 | -€180 | -6.1% |
| Recurring financial charges | 65 | €2,955 | €2,775 | -€180 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €6,737 | -€10,090 | -€16,828 | |
| Income taxes | 67/77 | €1,743 | €164 | -€1,579 | -90.6% |
| Profit (loss) for the period | 9904 | €4,995 | -€10,254 | -€15,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,995 | -€10,254 | -€15,249 |
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 25 October 2026 via checked.be.