B.Mangou Kiné: what changed
B.Mangou Kiné
Largest movements
- Deferred charges and accrued income +€9,545
new in 2025: €9,545
- Cash +€7,577
up €7,577 (+92.7%), from €8,176 to €15,753
mainly Net result for the year (+€17,949) and Trade debts (+€8,720)
- Receivables within one year -€5,006
down €5,006 (-36.9%), from €13,551 to €8,545
of which Trade receivables: -€13,551
- Tangible fixed assets +€2,649
new in 2025: €2,649
of which Plant, machinery and equipment: +€1,892
- Reserves +€17,949
up €17,949 (+396%), from €4,534 to €22,483
- Other debts -€9,440
no longer reported in 2025 (was €9,440)
- Trade debts +€8,720
new in 2025: €8,720
- Accrued charges and deferred income -€3,114
down €3,114 (-88.4%), from €3,523 to €409
- Tax, wage and social debts +€650
up €650 (+52.9%), from €1,230 to €1,880
- Gross operating margin +€16,485
up €16,485 (+192%), from €8,605 to €25,090
- Taxes +€5,203
up €5,203 (+423%), from €1,230 to €6,433
- Depreciation -€2,580
down €2,580 (-91.4%), from €2,822 to €242
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,727 | €36,492 | +€14,765 | +68.0% |
| Fixed assets | 21/28 | - | €2,649 | +€2,649 | |
| Tangible fixed assets | 22/27 | - | €2,649 | +€2,649 | |
| Plant, machinery and equipment | 23 | - | €1,892 | +€1,892 | |
| Furniture and vehicles | 24 | - | €757 | +€757 | |
| Current assets | 29/58 | €21,727 | €33,843 | +€12,116 | +55.8% |
| Amounts receivable within one year | 40/41 | €13,551 | €8,545 | -€5,006 | -36.9% |
| Trade receivables | 40 | €13,551 | - | -€13,551 | |
| Other amounts receivable | 41 | - | €8,545 | +€8,545 | |
| Cash at bank and in hand | 54/58 | €8,176 | €15,753 | +€7,577 | +92.7% |
| Deferred charges and accrued income | 490/1 | - | €9,545 | +€9,545 | |
| Total equity and liabilities | 10/49 | €21,727 | €36,492 | +€14,765 | +68.0% |
| Equity | 10/15 | €7,534 | €25,483 | +€17,949 | +238% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,534 | €22,483 | +€17,949 | +396% |
| Distributable reserves | 133 | €4,534 | €22,483 | +€17,949 | +396% |
| Amounts payable | 17/49 | €14,193 | €11,009 | -€3,184 | -22.4% |
| Amounts payable within one year | 42/48 | €10,670 | €10,600 | -€70 | -0.7% |
| Trade debts | 44 | - | €8,720 | +€8,720 | |
| Suppliers | 440/4 | - | €8,720 | +€8,720 | |
| Taxes, remuneration and social security | 45 | €1,230 | €1,880 | +€650 | +52.9% |
| Taxes | 450/3 | €1,230 | €1,880 | +€650 | +52.9% |
| Other amounts payable | 47/48 | €9,440 | - | -€9,440 | |
| Accrued charges and deferred income | 492/3 | €3,523 | €409 | -€3,114 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €242 | -€2,580 | -91.4% |
| Other operating charges | 640/8 | - | €250 | +€250 | |
| Gross operating margin | 9900 | €8,605 | €25,090 | +€16,485 | +192% |
| Operating profit (loss) | 9901 | €5,783 | €24,598 | +€18,815 | +325% |
| Financial charges | 65/66B | €20 | €216 | +€197 | +1,008% |
| Recurring financial charges | 65 | €20 | €216 | +€197 | +1,008% |
| Profit (loss) for the period before taxes | 9903 | €5,764 | €24,382 | +€18,618 | +323% |
| Income taxes | 67/77 | €1,230 | €6,433 | +€5,203 | +423% |
| Profit (loss) for the period | 9904 | €4,534 | €17,949 | +€13,415 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €4,534 | €17,949 | +€13,415 | +296% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.