THEATER MALPERTUIS: 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.
THEATER MALPERTUIS
Largest movements
- Cash -€129,513
down €129,513 (-55.5%), from €233,169 to €103,656
mainly Net result for the year (-€109,699) and Accrued charges and deferred income (-€69,839)
- Deferred charges and accrued income -€69,744
down €69,744 (-74.7%), from €93,326 to €23,582
- Receivables within one year -€18,225
down €18,225 (-14.1%), from €129,611 to €111,386
of which Trade receivables: -€22,835
- Profit (loss) carried forward -€109,699
down €109,699 (-35.6%), from €308,037 to €198,339
- Accrued charges and deferred income -€69,839
down €69,839 (-79.9%), from €87,424 to €17,585
- Tax, wage and social debts -€21,508
down €21,508 (-25.5%), from €84,407 to €62,900
of which Remuneration and social security: -€20,400
- Debts after one year -€10,871
down €10,871 (-100%), from €10,871 to €0
- Current portion of long-term debt -€10,629
down €10,629 (-49.4%), from €21,500 to €10,871
- Gross operating margin -€185,572
down €185,572 (-25.9%), from €716,771 to €531,199
- Staff costs -€56,739
down €56,739 (-8.6%), from €656,503 to €599,764
- Taxes -€10,196
down €10,196 (-98.4%), from €10,366 to €170
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 | €702,774 | €485,963 | -€216,811 | -30.9% |
| Fixed assets | 21/28 | €141,752 | €142,764 | +€1,012 | +0.7% |
| Intangible fixed assets | 21 | €18,006 | €13,941 | -€4,066 | -22.6% |
| Tangible fixed assets | 22/27 | €122,120 | €126,814 | +€4,694 | +3.8% |
| Land and buildings | 22 | €91,130 | €91,737 | +€607 | +0.7% |
| Plant, machinery and equipment | 23 | €30,990 | €35,076 | +€4,086 | +13.2% |
| Financial fixed assets | 28 | €1,626 | €2,010 | +€384 | +23.6% |
| Current assets | 29/58 | €561,022 | €343,199 | -€217,823 | -38.8% |
| Stocks and contracts in progress | 3 | €4,916 | €4,575 | -€341 | -6.9% |
| Stocks | 30/36 | €4,916 | €4,575 | -€341 | -6.9% |
| Amounts receivable within one year | 40/41 | €129,611 | €111,386 | -€18,225 | -14.1% |
| Trade receivables | 40 | €129,611 | €106,776 | -€22,835 | -17.6% |
| Other amounts receivable | 41 | - | €4,610 | +€4,610 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €233,169 | €103,656 | -€129,513 | -55.5% |
| Deferred charges and accrued income | 490/1 | €93,326 | €23,582 | -€69,744 | -74.7% |
| Total equity and liabilities | 10/49 | €702,774 | €485,963 | -€216,811 | -30.9% |
| Equity | 10/15 | €421,503 | €311,805 | -€109,699 | -26.0% |
| Contributions | 10/11 | €76,381 | €76,381 | = | 0.0% |
| Capital | 10 | €76,381 | €76,381 | = | 0.0% |
| Reserves | 13 | €37,086 | €37,086 | = | 0.0% |
| Profit (loss) carried forward | 14 | €308,037 | €198,339 | -€109,699 | -35.6% |
| Amounts payable | 17/49 | €281,271 | €174,158 | -€107,112 | -38.1% |
| Amounts payable after more than one year | 17 | €10,871 | €0 | -€10,871 | -100% |
| Financial debts | 170/4 | €10,871 | €0 | -€10,871 | -100% |
| Amounts payable within one year | 42/48 | €182,976 | €156,574 | -€26,403 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €21,500 | €10,871 | -€10,629 | -49.4% |
| Trade debts | 44 | €77,069 | €82,803 | +€5,734 | +7.4% |
| Suppliers | 440/4 | €77,069 | €82,803 | +€5,734 | +7.4% |
| Taxes, remuneration and social security | 45 | €84,407 | €62,900 | -€21,508 | -25.5% |
| Taxes | 450/3 | €18,255 | €17,147 | -€1,107 | -6.1% |
| Remuneration and social security | 454/9 | €66,153 | €45,752 | -€20,400 | -30.8% |
| Accrued charges and deferred income | 492/3 | €87,424 | €17,585 | -€69,839 | -79.9% |
| Non-recurring operating income | 76A | €7,120 | €1,400 | -€5,720 | -80.3% |
| Remuneration, social security and pensions | 62 | €656,503 | €599,764 | -€56,739 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,363 | €19,693 | +€6,330 | +47.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€35 | -€35 | |
| Other operating charges | 640/8 | €8,053 | €7,859 | -€194 | -2.4% |
| Gross operating margin | 9900 | €716,771 | €531,199 | -€185,572 | -25.9% |
| Operating profit (loss) | 9901 | €38,852 | -€96,082 | -€134,934 | |
| Financial income | 75/76B | €6,130 | €3,236 | -€2,894 | -47.2% |
| Recurring financial income | 75 | €6,130 | €2,753 | -€3,377 | -55.1% |
| Non-recurring financial income | 76B | €0 | €483 | +€483 | |
| Financial charges | 65/66B | €21,026 | €16,683 | -€4,343 | -20.7% |
| Recurring financial charges | 65 | €21,026 | €16,683 | -€4,343 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €23,956 | -€109,529 | -€133,485 | |
| Income taxes | 67/77 | €10,366 | €170 | -€10,196 | -98.4% |
| Profit (loss) for the period | 9904 | €13,590 | -€109,699 | -€123,289 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,590 | -€109,699 | -€123,289 |
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 30 October 2026 via checked.be.