Malopronek 2: 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.
Malopronek 2
Largest movements
- Cash -€69,374
down €69,374 (-53.1%), from €130,623 to €61,250
mainly Investment in fixed assets (net) (-€85,039) and Current investments (-€69,368)
- Current investments +€69,368
new in 2024: €69,368
- Receivables within one year +€64,509
up €64,509 (+8461.8%), from €762 to €65,271
of which Trade receivables: +€60,143
- Tangible fixed assets +€62,697
up €62,697 (+100.2%), from €62,599 to €125,297
of which Furniture and vehicles: +€61,630
- Deferred charges and accrued income -€4,199
down €4,199 (-61.3%), from €6,852 to €2,653
- Profit (loss) carried forward +€65,456
new in 2024: €65,456
- Debts after one year +€35,482
up €35,482 (+99.4%), from €35,706 to €71,188
- Tax, wage and social debts +€16,621
up €16,621 (+177.9%), from €9,344 to €25,966
of which Taxes: +€14,171
- Other debts +€6,404
new in 2024: €6,404
- Trade debts -€5,831
down €5,831 (-33.2%), from €17,581 to €11,750
- Taxes -€18,824
down €18,824 (-54.8%), from €34,344 to €15,520
- Gross operating margin +€17,311
up €17,311 (+19.3%), from €89,812 to €107,123
- Depreciation +€6,268
up €6,268 (+39.0%), from €16,073 to €22,341
- Staff costs +€1,999
new in 2024: €1,999
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 | €200,837 | €323,838 | +€123,001 | +61.2% |
| Fixed assets | 21/28 | €62,599 | €125,297 | +€62,697 | +100.2% |
| Tangible fixed assets | 22/27 | €62,599 | €125,297 | +€62,697 | +100.2% |
| Plant, machinery and equipment | 23 | €633 | €1,701 | +€1,068 | +168.6% |
| Furniture and vehicles | 24 | €61,966 | €123,595 | +€61,630 | +99.5% |
| Current assets | 29/58 | €138,238 | €198,541 | +€60,304 | +43.6% |
| Amounts receivable within one year | 40/41 | €762 | €65,271 | +€64,509 | +8461.8% |
| Trade receivables | 40 | - | €60,143 | +€60,143 | |
| Other amounts receivable | 41 | €762 | €5,128 | +€4,366 | +572.7% |
| Current investments | 50/53 | - | €69,368 | +€69,368 | |
| Cash at bank and in hand | 54/58 | €130,623 | €61,250 | -€69,374 | -53.1% |
| Deferred charges and accrued income | 490/1 | €6,852 | €2,653 | -€4,199 | -61.3% |
| Total equity and liabilities | 10/49 | €200,837 | €323,838 | +€123,001 | +61.2% |
| Equity | 10/15 | €138,205 | €203,661 | +€65,456 | +47.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €135,705 | €135,705 | = | 0.0% |
| Distributable reserves | 133 | €135,705 | €135,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €65,456 | +€65,456 | |
| Amounts payable | 17/49 | €62,632 | €120,176 | +€57,545 | +91.9% |
| Amounts payable after more than one year | 17 | €35,706 | €71,188 | +€35,482 | +99.4% |
| Financial debts | 170/4 | €35,706 | €71,188 | +€35,482 | +99.4% |
| Amounts payable within one year | 42/48 | €26,926 | €44,120 | +€17,195 | +63.9% |
| Trade debts | 44 | €17,581 | €11,750 | -€5,831 | -33.2% |
| Suppliers | 440/4 | €17,581 | €11,750 | -€5,831 | -33.2% |
| Taxes, remuneration and social security | 45 | €9,344 | €25,966 | +€16,621 | +177.9% |
| Taxes | 450/3 | €9,344 | €23,516 | +€14,171 | +151.7% |
| Remuneration and social security | 454/9 | - | €2,450 | +€2,450 | |
| Other amounts payable | 47/48 | - | €6,404 | +€6,404 | |
| Accrued charges and deferred income | 492/3 | - | €4,868 | +€4,868 | |
| Remuneration, social security and pensions | 62 | - | €1,999 | +€1,999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,073 | €22,341 | +€6,268 | +39.0% |
| Other operating charges | 640/8 | €352 | €807 | +€455 | +129.2% |
| Gross operating margin | 9900 | €89,812 | €107,123 | +€17,311 | +19.3% |
| Operating profit (loss) | 9901 | €73,386 | €81,976 | +€8,590 | +11.7% |
| Financial income | 75/76B | - | €141 | +€141 | |
| Recurring financial income | 75 | - | €141 | +€141 | |
| Financial charges | 65/66B | €121 | €1,140 | +€1,019 | +839.0% |
| Recurring financial charges | 65 | €121 | €1,140 | +€1,019 | +839.0% |
| Profit (loss) for the period before taxes | 9903 | €73,265 | €80,977 | +€7,712 | +10.5% |
| Income taxes | 67/77 | €34,344 | €15,520 | -€18,824 | -54.8% |
| Profit (loss) for the period | 9904 | €38,921 | €65,456 | +€26,536 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,921 | €65,456 | +€26,536 | +68.2% |
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 1 October 2026 via checked.be.