CABINET MANNARINO: 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.
CABINET MANNARINO
Largest movements
- Cash +€28,268
up €28,268 (+1,657%), from €1,706 to €29,973
mainly Net result for the year (+€40,784) and Trade debts (+€8,579)
- Receivables within one year +€15,123
up €15,123 (+228%), from €6,625 to €21,748
- Tangible fixed assets +€5,334
new in 2025: €5,334
- Deferred charges and accrued income +€1,108
new in 2025: €1,108
- Profit (loss) carried forward +€40,784
up €40,784 (+2,550%), from €1,599 to €42,384
- Trade debts +€8,579
new in 2025: €8,579
- Gross operating margin +€53,002
up €53,002 (+2,140%), from €2,477 to €55,479
- Taxes +€10,144
up €10,144 (+2,108%), from €481 to €10,626
- Depreciation +€2,666
new in 2025: €2,666
- Other operating charges +€968
up €968 (+250%), from €387 to €1,355
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 | €8,331 | €58,162 | +€49,832 | +598% |
| Fixed assets | 21/28 | - | €5,334 | +€5,334 | |
| Tangible fixed assets | 22/27 | - | €5,334 | +€5,334 | |
| Furniture and vehicles | 24 | - | €5,334 | +€5,334 | |
| Current assets | 29/58 | €8,331 | €52,829 | +€44,498 | +534% |
| Amounts receivable within one year | 40/41 | €6,625 | €21,748 | +€15,123 | +228% |
| Other amounts receivable | 41 | €6,625 | €21,748 | +€15,123 | +228% |
| Cash at bank and in hand | 54/58 | €1,706 | €29,973 | +€28,268 | +1,657% |
| Deferred charges and accrued income | 490/1 | - | €1,108 | +€1,108 | |
| Total equity and liabilities | 10/49 | €8,331 | €58,162 | +€49,832 | +598% |
| Equity | 10/15 | €6,599 | €47,384 | +€40,784 | +618% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,599 | €42,384 | +€40,784 | +2,550% |
| Amounts payable | 17/49 | €1,731 | €10,779 | +€9,048 | +523% |
| Amounts payable within one year | 42/48 | €1,731 | €10,779 | +€9,048 | +523% |
| Trade debts | 44 | - | €8,579 | +€8,579 | |
| Suppliers | 440/4 | - | €8,579 | +€8,579 | |
| Taxes, remuneration and social security | 45 | €1,731 | €2,200 | +€469 | +27.1% |
| Taxes | 450/3 | €1,731 | €2,200 | +€469 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,666 | +€2,666 | |
| Other operating charges | 640/8 | €387 | €1,355 | +€968 | +250% |
| Gross operating margin | 9900 | €2,477 | €55,479 | +€53,002 | +2,140% |
| Operating profit (loss) | 9901 | €2,090 | €51,458 | +€49,368 | +2,363% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9 | €48 | +€39 | +434% |
| Recurring financial charges | 65 | €9 | €48 | +€39 | +434% |
| Profit (loss) for the period before taxes | 9903 | €2,081 | €51,410 | +€49,329 | +2,371% |
| Income taxes | 67/77 | €481 | €10,626 | +€10,144 | +2,108% |
| Profit (loss) for the period | 9904 | €1,599 | €40,784 | +€39,185 | +2,450% |
| Profit (loss) for the period to be appropriated | 9905 | €1,599 | €40,784 | +€39,185 | +2,450% |
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 27 October 2026 via checked.be.