DUO MANO: 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.
DUO MANO
Largest movements
- Cash +€2,924
up €2,924 (+37.9%), from €7,714 to €10,639
mainly Other debts (+€8,694) and Depreciation (+€383)
- Tangible fixed assets -€383
down €383 (-20.4%), from €1,871 to €1,489
- Other debts +€8,694
up €8,694 (+2,846%), from €306 to €8,999
- Trade debts -€2,855
down €2,855 (-92.9%), from €3,073 to €218
- Profit (loss) carried forward -€1,858
new in 2025: -€1,858
- Tax, wage and social debts -€1,439
down €1,439 (-20.7%), from €6,939 to €5,499
- Gross operating margin -€13,114
down €13,114 (-90.2%), from €14,534 to €1,421
- Taxes -€2,247
down €2,247 (-79.4%), from €2,829 to €582
- Staff costs +€2,112
new in 2025: €2,112
- Depreciation +€341
up €341 (+813%), from €42 to €383
- Other operating charges -€322
no longer reported in 2025 (was €322)
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 | €23,525 | €26,067 | +€2,542 | +10.8% |
| Fixed assets | 21/28 | €1,871 | €1,489 | -€383 | -20.4% |
| Tangible fixed assets | 22/27 | €1,871 | €1,489 | -€383 | -20.4% |
| Furniture and vehicles | 24 | €1,871 | €1,489 | -€383 | -20.4% |
| Current assets | 29/58 | €21,654 | €24,578 | +€2,924 | +13.5% |
| Amounts receivable within one year | 40/41 | €13,939 | €13,939 | = | 0.0% |
| Trade receivables | 40 | €13,939 | €13,939 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,714 | €10,639 | +€2,924 | +37.9% |
| Total equity and liabilities | 10/49 | €23,525 | €26,067 | +€2,542 | +10.8% |
| Equity | 10/15 | €13,208 | €11,351 | -€1,858 | -14.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,208 | €11,208 | = | 0.0% |
| Distributable reserves | 133 | €11,208 | €11,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,858 | -€1,858 | |
| Amounts payable | 17/49 | €10,317 | €14,716 | +€4,399 | +42.6% |
| Amounts payable within one year | 42/48 | €10,317 | €14,716 | +€4,399 | +42.6% |
| Trade debts | 44 | €3,073 | €218 | -€2,855 | -92.9% |
| Suppliers | 440/4 | €3,073 | €218 | -€2,855 | -92.9% |
| Taxes, remuneration and social security | 45 | €6,939 | €5,499 | -€1,439 | -20.7% |
| Taxes | 450/3 | €6,939 | €5,499 | -€1,439 | -20.7% |
| Other amounts payable | 47/48 | €306 | €8,999 | +€8,694 | +2,846% |
| Remuneration, social security and pensions | 62 | - | €2,112 | +€2,112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42 | €383 | +€341 | +813% |
| Other operating charges | 640/8 | €322 | - | -€322 | |
| Gross operating margin | 9900 | €14,534 | €1,421 | -€13,114 | -90.2% |
| Operating profit (loss) | 9901 | €14,171 | -€1,074 | -€15,244 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €134 | €202 | +€69 | +51.3% |
| Recurring financial charges | 65 | €134 | €202 | +€69 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €14,037 | -€1,275 | -€15,313 | |
| Income taxes | 67/77 | €2,829 | €582 | -€2,247 | -79.4% |
| Profit (loss) for the period | 9904 | €11,208 | -€1,858 | -€13,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,208 | -€1,858 | -€13,066 |
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 21 October 2026 via checked.be.