SPECIAL CONCEPT MALIK: 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.
SPECIAL CONCEPT MALIK
Largest movements
- Receivables within one year +€34,677
up €34,677 (+61.3%), from €56,589 to €91,266
of which Other amounts receivable: +€33,728
- Cash +€30,972
up €30,972 (+94.3%), from €32,832 to €63,804
mainly Trade debts (+€50,442) and Net result for the year (+€26,443)
- Stocks and contracts +€14,659
up €14,659 (+72.9%), from €20,121 to €34,779
- Trade debts +€50,442
up €50,442 (+156%), from €32,294 to €82,736
- Profit (loss) carried forward +€26,443
up €26,443 (+57.1%), from €46,326 to €72,769
- Tax, wage and social debts +€2,614
up €2,614 (+9.6%), from €27,284 to €29,898
of which Remuneration and social security: +€2,392
- Staff costs -€25,393
down €25,393 (-23.9%), from €106,331 to €80,938
- Gross operating margin -€22,346
down €22,346 (-15.8%), from €141,096 to €118,750
- Financial charges -€1,777
down €1,777 (-92.3%), from €1,925 to €148
of which Non-recurring financial charges: -€1,774
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 | €110,904 | €190,403 | +€79,499 | +71.7% |
| Fixed assets | 21/28 | €362 | €362 | = | 0.0% |
| Financial fixed assets | 28 | €362 | €362 | = | 0.0% |
| Current assets | 29/58 | €110,542 | €190,041 | +€79,499 | +71.9% |
| Stocks and contracts in progress | 3 | €20,121 | €34,779 | +€14,659 | +72.9% |
| Stocks | 30/36 | €20,121 | €34,779 | +€14,659 | +72.9% |
| Amounts receivable within one year | 40/41 | €56,589 | €91,266 | +€34,677 | +61.3% |
| Trade receivables | 40 | €29,851 | €30,800 | +€949 | +3.2% |
| Other amounts receivable | 41 | €26,738 | €60,466 | +€33,728 | +126% |
| Cash at bank and in hand | 54/58 | €32,832 | €63,804 | +€30,972 | +94.3% |
| Deferred charges and accrued income | 490/1 | €1,000 | €191 | -€809 | -80.9% |
| Total equity and liabilities | 10/49 | €110,904 | €190,403 | +€79,499 | +71.7% |
| Equity | 10/15 | €51,326 | €77,769 | +€26,443 | +51.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,326 | €72,769 | +€26,443 | +57.1% |
| Amounts payable | 17/49 | €59,578 | €112,634 | +€53,056 | +89.1% |
| Amounts payable within one year | 42/48 | €59,578 | €112,634 | +€53,056 | +89.1% |
| Trade debts | 44 | €32,294 | €82,736 | +€50,442 | +156% |
| Suppliers | 440/4 | €32,294 | €82,736 | +€50,442 | +156% |
| Taxes, remuneration and social security | 45 | €27,284 | €29,898 | +€2,614 | +9.6% |
| Taxes | 450/3 | €16,948 | €17,170 | +€222 | +1.3% |
| Remuneration and social security | 454/9 | €10,336 | €12,728 | +€2,392 | +23.1% |
| Remuneration, social security and pensions | 62 | €106,331 | €80,938 | -€25,393 | -23.9% |
| Other operating charges | 640/8 | €2,586 | €3,628 | +€1,042 | +40.3% |
| Non-recurring operating charges | 66A | - | €105 | +€105 | |
| Gross operating margin | 9900 | €141,096 | €118,750 | -€22,346 | -15.8% |
| Operating profit (loss) | 9901 | €32,179 | €34,079 | +€1,901 | +5.9% |
| Financial income | 75/76B | €282 | €1,424 | +€1,142 | +405% |
| Recurring financial income | 75 | €282 | €1,424 | +€1,142 | +405% |
| Financial charges | 65/66B | €1,925 | €148 | -€1,777 | -92.3% |
| Recurring financial charges | 65 | €151 | €148 | -€3 | -2.0% |
| Non-recurring financial charges | 66B | €1,774 | - | -€1,774 | |
| Profit (loss) for the period before taxes | 9903 | €30,535 | €35,355 | +€4,819 | +15.8% |
| Income taxes | 67/77 | €8,259 | €8,912 | +€653 | +7.9% |
| Profit (loss) for the period | 9904 | €22,277 | €26,443 | +€4,166 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,277 | €26,443 | +€4,166 | +18.7% |
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.