MALOUJU Consult: 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.
MALOUJU Consult
Largest movements
- Cash +€52,863
up €52,863 (+35.8%), from €147,668 to €200,531
mainly Net result for the year (+€103,947) and Other debts (+€50,112)
- Receivables within one year +€22,475
up €22,475 (+52.9%), from €42,525 to €65,000
- Current investments -€15,743
down €15,743 (-8.1%), from €195,161 to €179,418
- Other debts +€50,112
up €50,112 (+51.5%), from €97,385 to €147,497
- Profit (loss) carried forward +€8,947
up €8,947 (+18.9%), from €47,349 to €56,295
- Turnover +€245,304
new in 2025: €245,304
- Purchases and services +€99,427
new in 2025: €99,427
- Gross operating margin -€44,849
down €44,849 (-21.7%), from €206,535 to €161,686
- Taxes -€29,391
down €29,391 (-62.9%), from €46,703 to €17,312
- Financial charges -€5,574
down €5,574 (-12.0%), from €46,594 to €41,021
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 | €393,715 | €449,720 | +€56,005 | +14.2% |
| Fixed assets | 21/28 | €5,361 | €3,988 | -€1,373 | -25.6% |
| Tangible fixed assets | 22/27 | €5,361 | €3,988 | -€1,373 | -25.6% |
| Furniture and vehicles | 24 | €5,361 | €3,988 | -€1,373 | -25.6% |
| Current assets | 29/58 | €388,354 | €445,732 | +€57,378 | +14.8% |
| Amounts receivable within one year | 40/41 | €42,525 | €65,000 | +€22,475 | +52.9% |
| Trade receivables | 40 | €42,525 | €65,000 | +€22,475 | +52.9% |
| Current investments | 50/53 | €195,161 | €179,418 | -€15,743 | -8.1% |
| Cash at bank and in hand | 54/58 | €147,668 | €200,531 | +€52,863 | +35.8% |
| Deferred charges and accrued income | 490/1 | €3,000 | €783 | -€2,217 | -73.9% |
| Total equity and liabilities | 10/49 | €393,715 | €449,720 | +€56,005 | +14.2% |
| Equity | 10/15 | €237,949 | €246,895 | +€8,947 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,000 | €172,000 | = | 0.0% |
| Distributable reserves | 133 | €172,000 | €172,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,349 | €56,295 | +€8,947 | +18.9% |
| Provisions and deferred taxes | 16 | €38,553 | €39,772 | +€1,220 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €38,553 | €39,772 | +€1,220 | +3.2% |
| Other liabilities and charges | 164/5 | €38,553 | €39,772 | +€1,220 | +3.2% |
| Amounts payable | 17/49 | €117,214 | €163,052 | +€45,839 | +39.1% |
| Amounts payable within one year | 42/48 | €117,214 | €163,052 | +€45,839 | +39.1% |
| Current portion of amounts payable after more than one year | 42 | €3,063 | €3,367 | +€304 | +9.9% |
| Trade debts | 44 | €1,006 | €664 | -€342 | -34.0% |
| Suppliers | 440/4 | €1,006 | €664 | -€342 | -34.0% |
| Taxes, remuneration and social security | 45 | €15,759 | €11,524 | -€4,235 | -26.9% |
| Taxes | 450/3 | €15,759 | €11,524 | -€4,235 | -26.9% |
| Other amounts payable | 47/48 | €97,385 | €147,497 | +€50,112 | +51.5% |
| Turnover | 70 | - | €245,304 | +€245,304 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €99,427 | +€99,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868 | €1,373 | +€505 | +58.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €940 | €1,220 | +€279 | +29.7% |
| Other operating charges | 640/8 | €410 | €400 | -€10 | -2.4% |
| Gross operating margin | 9900 | €206,535 | €161,686 | -€44,849 | -21.7% |
| Operating profit (loss) | 9901 | €204,316 | €158,694 | -€45,623 | -22.3% |
| Financial income | 75/76B | €3,883 | €3,585 | -€298 | -7.7% |
| Recurring financial income | 75 | €3,883 | €3,585 | -€298 | -7.7% |
| Financial charges | 65/66B | €46,594 | €41,021 | -€5,574 | -12.0% |
| Recurring financial charges | 65 | €46,594 | €41,021 | -€5,574 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €161,605 | €121,258 | -€40,347 | -25.0% |
| Income taxes | 67/77 | €46,703 | €17,312 | -€29,391 | -62.9% |
| Profit (loss) for the period | 9904 | €114,902 | €103,947 | -€10,956 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,902 | €103,947 | -€10,956 | -9.5% |
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 20 October 2026 via checked.be.